{"id":21812,"date":"2016-04-21T22:00:00","date_gmt":"2016-04-21T20:00:00","guid":{"rendered":"https:\/\/www.accuracy.com\/2016\/04\/21\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/"},"modified":"2023-07-28T10:31:35","modified_gmt":"2023-07-28T08:31:35","slug":"le-rapport-mondial-sur-le-courrier-juridique-identifie-les-principales-causes-des-litiges-post-ma","status":"publish","type":"post","link":"https:\/\/www.accuracy.com\/fr\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/","title":{"rendered":"Le Global Legal Post : Un rapport identifie les principales causes de litiges post-fusions-acquisitions"},"content":{"rendered":"<p><strong>Heiko Ziehms, Erik van Duijvenvoorde<\/strong> et <strong>Edmond Richards<\/strong> de la soci\u00e9t\u00e9 de conseil financier Accuracy, pr\u00e9sentent les conclusions d'un rapport examinant les principales causes des litiges post-fusions-acquisitions.<\/p>\n<p>Peu d'activit\u00e9s d'entreprise font perdre autant de temps \u00e0 la direction et co\u00fbtent autant d'argent que les litiges cons\u00e9cutifs \u00e0 une fusion-acquisition. Leur r\u00e9solution peut prendre des ann\u00e9es et entrave souvent les activit\u00e9s op\u00e9rationnelles d'une entreprise.<\/p>\n<p>Selon les donn\u00e9es disponibles, jusqu'\u00e0 un tiers des op\u00e9rations de fusion et d'acquisition aboutissent \u00e0 des litiges juridiques. Un litige post\u00e9rieur \u00e0 l'op\u00e9ration repr\u00e9sente donc un risque tr\u00e8s r\u00e9el lors de l'achat ou de la vente d'une entreprise, et \u00e9viter les litiges devrait \u00eatre l'un des principaux objectifs de toute op\u00e9ration. Toutefois, pour r\u00e9ussir \u00e0 les \u00e9viter, il faut en comprendre les causes.<\/p>\n<p>Un nouveau rapport important sur les causes des litiges post-fusions-acquisitions r\u00e9v\u00e8le les raisons pour lesquelles les transactions se terminent dans l'acrimonie juridique. Le cabinet de conseil financier Accuracy a examin\u00e9 plus de 900 demandes d'indemnisation sur une p\u00e9riode de dix ans et dans un large \u00e9ventail de secteurs, afin de produire la recherche la plus approfondie de ce type, fond\u00e9e sur des donn\u00e9es. Le rapport, intitul\u00e9 \"Autopsie des litiges transfrontaliers li\u00e9s aux fusions et acquisitions\", examine les principales causes de conflit et fournit des recommandations sur la mani\u00e8re dont les entreprises peuvent \u00e9viter de commettre des erreurs similaires \u00e0 l'avenir.<\/p>\n<p>Tous les litiges couverts par le rapport Accuracy - dont la valeur varie entre 5 millions et 10 milliards d'euros - contenaient au moins l'un des quatre facteurs suivants :<\/p>\n<ul>\n<li class=\"check\">La volatilit\u00e9 des march\u00e9s de l'entreprise cible se r\u00e9percute sur la transaction ;<\/li>\n<li class=\"check\">Ambigu\u00eft\u00e9 dans la formulation de l'accord de vente et d'achat (SPA) ;<\/li>\n<li class=\"check\">la pression de l'acquisition et le \"frisson de la transaction\" ; et<\/li>\n<li class=\"check\">les cas de fraude (environ 10 % des litiges relatifs \u00e0 des fusions et acquisitions apr\u00e8s transaction comportaient des all\u00e9gations de fraude qui \u00e9taient au c\u0153ur de la plainte).<\/li>\n<\/ul>\n<p>La volatilit\u00e9, qui se manifeste souvent par des mouvements brusques sur les march\u00e9s des clients ou des fournisseurs d'une cible d'acquisition, peut cr\u00e9er une surprise lors de la d\u00e9termination du prix d'achat final. Si la volatilit\u00e9 n'a pas \u00e9t\u00e9 g\u00e9r\u00e9e efficacement, l'acheteur peut finir par payer plus ou moins qu'il ne l'avait pr\u00e9vu, ce qui risque d'entra\u00eener un litige.<\/p>\n<p>Un autre facteur commun aux litiges en mati\u00e8re de fusions et acquisitions est l'ambigu\u00eft\u00e9 ou le manque de technicit\u00e9 de la formulation des contrats d'achat d'actions lorsqu'ils font r\u00e9f\u00e9rence \u00e0 des questions comptables ou financi\u00e8res, par exemple dans les d\u00e9clarations et garanties ou dans les m\u00e9thodes comptables \u00e0 utiliser pour d\u00e9terminer les ajustements du prix d'achat au moment de la cl\u00f4ture. Une r\u00e9daction soign\u00e9e et pr\u00e9cise, ainsi que la participation de comptables et d'experts financiers le cas \u00e9ch\u00e9ant, r\u00e9duisent ce risque. Dans les cas o\u00f9 cette protection n'est pas suffisante, les parties peuvent convenir de l'utilisation de valeurs fixes (par opposition aux valeurs mesur\u00e9es \u00e0 la cl\u00f4ture ou apr\u00e8s celle-ci). Le m\u00e9canisme du \"locked boxed\", qui consiste \u00e0 fixer le prix d'achat final, en est un bon exemple. L'\u00e9tude montre que 80 % des litiges examin\u00e9s n'utilisaient pas cette m\u00e9thode d'ach\u00e8vement.<\/p>\n<p>Les pressions externes ou l'effet de \"l'excitation de la transaction\" sont \u00e9galement \u00e0 l'origine de litiges post-fusions-acquisitions. Dans ce cas, les acqu\u00e9reurs sont soumis \u00e0 une forte pression pour conclure des transactions, ce qui les conduit \u00e0 ignorer les \"signaux d'alarme\" sous peine d'entraver la r\u00e9alisation de l'op\u00e9ration.<\/p>\n<p>En outre, environ 10 % des litiges examin\u00e9s par Accuracy ont fait l'objet d'un comportement frauduleux r\u00e9sultant de la manipulation, de la falsification ou de la dissimulation de donn\u00e9es importantes. Il s'agit par exemple de revenus et de b\u00e9n\u00e9fices sur\u00e9valu\u00e9s, de passifs sous-\u00e9valu\u00e9s et d'informations d\u00e9lib\u00e9r\u00e9ment incompl\u00e8tes.<\/p>\n<p>Tous les litiges ne sont pas \u00e9vitables. Cependant, de nombreux litiges sont pr\u00e9visibles, et pour les \u00e9viter, il suffit parfois de ne pas se tromper de quelques mots dans le SPA ou de s'assurer qu'une seule conversation entre les avocats sp\u00e9cialis\u00e9s dans les fusions et acquisitions et l'\u00e9quipe charg\u00e9e de la due diligence financi\u00e8re peut avoir lieu. Cela peut vous \u00e9pargner des ann\u00e9es de litiges et beaucoup d'argent, de temps et de stress inutile.<\/p>\n<p>Heiko Ziehms et Erik van Duijvenvoorde sont associ\u00e9s et Edmond Richards est manager chez Accuracy.<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>Article en ligne ici : <a href=\"http:\/\/www.globallegalpost.com\/blogs\/commentary\/report-identifies-the-leading-causes-of-post-ma-disputes-35285700\/\">Le poste juridique mondial<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Heiko Ziehms, Erik van Duijvenvoorde and Edmond Richards of financial advisory firm Accuracy introduce the findings of a report examining the major causes of post-M&amp;A disputes. Few corporate activities waste as much management time, and cost as much money, as post-M&amp;A disputes. They can take years to resolve and often hinder a company\u2019s operating activities. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[177],"class_list":["post-21812","post","type-post","status-publish","format-standard","hentry","category-united-kingdom","tag-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Global Legal Post: Report identifies the leading causes of post-M&amp;A disputes - Accuracy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accuracy.com\/fr\/le-rapport-mondial-sur-le-courrier-juridique-identifie-les-principales-causes-des-litiges-post-ma\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Global Legal Post: Report identifies the leading causes of post-M&amp;A disputes\" \/>\n<meta property=\"og:description\" content=\"Heiko Ziehms, Erik van Duijvenvoorde and Edmond Richards of financial advisory firm Accuracy introduce the findings of a report examining the major causes of post-M&amp;A disputes. Few corporate activities waste as much management time, and cost as much money, as post-M&amp;A disputes. They can take years to resolve and often hinder a company\u2019s operating activities. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accuracy.com\/fr\/le-rapport-mondial-sur-le-courrier-juridique-identifie-les-principales-causes-des-litiges-post-ma\/\" \/>\n<meta property=\"og:site_name\" content=\"Accuracy\" \/>\n<meta property=\"article:published_time\" content=\"2016-04-21T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-28T08:31:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.accuracy.com\/wp-content\/uploads\/2023\/10\/Accuracy.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"dev\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"dev\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimation du temps de lecture\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/\"},\"author\":{\"name\":\"dev\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#\\\/schema\\\/person\\\/8cfdef62d7af45536d2b7b45979f72e7\"},\"headline\":\"The Global Legal Post: Report identifies the leading causes of post-M&#038;A disputes\",\"datePublished\":\"2016-04-21T20:00:00+00:00\",\"dateModified\":\"2023-07-28T08:31:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/\"},\"wordCount\":628,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#organization\"},\"keywords\":[\"News\"],\"articleSection\":[\"United Kingdom\"],\"inLanguage\":\"fr-CA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/\",\"url\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/\",\"name\":\"The Global Legal Post: Report identifies the leading causes of post-M&A disputes - Accuracy\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#website\"},\"datePublished\":\"2016-04-21T20:00:00+00:00\",\"dateModified\":\"2023-07-28T08:31:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/#breadcrumb\"},\"inLanguage\":\"fr-CA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/en_gb\\\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.accuracy.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Global Legal Post: Report identifies the leading causes of post-M&#038;A disputes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#website\",\"url\":\"https:\\\/\\\/www.accuracy.com\\\/\",\"name\":\"Accuracy\",\"description\":\"Business Advisers - Financial Consultants\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.accuracy.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-CA\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#organization\",\"name\":\"Accuracy\",\"url\":\"https:\\\/\\\/www.accuracy.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-CA\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.accuracy.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/unnamed-3.jpg\",\"contentUrl\":\"https:\\\/\\\/www.accuracy.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/unnamed-3.jpg\",\"width\":512,\"height\":512,\"caption\":\"Accuracy\"},\"image\":{\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/accuracy\\\/?originalSubdomain=fr\",\"https:\\\/\\\/www.instagram.com\\\/accuracycareers\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.accuracy.com\\\/#\\\/schema\\\/person\\\/8cfdef62d7af45536d2b7b45979f72e7\",\"name\":\"dev\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-CA\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g\",\"caption\":\"dev\"},\"sameAs\":[\"https:\\\/\\\/www.accuracy.com\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Le Global Legal Post : Un rapport identifie les principales causes de litiges post-fusions-acquisitions - Accuracy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.accuracy.com\/fr\/le-rapport-mondial-sur-le-courrier-juridique-identifie-les-principales-causes-des-litiges-post-ma\/","og_locale":"fr_CA","og_type":"article","og_title":"The Global Legal Post: Report identifies the leading causes of post-M&A disputes","og_description":"Heiko Ziehms, Erik van Duijvenvoorde and Edmond Richards of financial advisory firm Accuracy introduce the findings of a report examining the major causes of post-M&amp;A disputes. Few corporate activities waste as much management time, and cost as much money, as post-M&amp;A disputes. They can take years to resolve and often hinder a company\u2019s operating activities. [&hellip;]","og_url":"https:\/\/www.accuracy.com\/fr\/le-rapport-mondial-sur-le-courrier-juridique-identifie-les-principales-causes-des-litiges-post-ma\/","og_site_name":"Accuracy","article_published_time":"2016-04-21T20:00:00+00:00","article_modified_time":"2023-07-28T08:31:35+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/www.accuracy.com\/wp-content\/uploads\/2023\/10\/Accuracy.png","type":"image\/png"}],"author":"dev","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"dev","Estimation du temps de lecture":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/#article","isPartOf":{"@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/"},"author":{"name":"dev","@id":"https:\/\/www.accuracy.com\/#\/schema\/person\/8cfdef62d7af45536d2b7b45979f72e7"},"headline":"The Global Legal Post: Report identifies the leading causes of post-M&#038;A disputes","datePublished":"2016-04-21T20:00:00+00:00","dateModified":"2023-07-28T08:31:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/"},"wordCount":628,"commentCount":0,"publisher":{"@id":"https:\/\/www.accuracy.com\/#organization"},"keywords":["News"],"articleSection":["United Kingdom"],"inLanguage":"fr-CA","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/","url":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/","name":"Le Global Legal Post : Un rapport identifie les principales causes de litiges post-fusions-acquisitions - Accuracy","isPartOf":{"@id":"https:\/\/www.accuracy.com\/#website"},"datePublished":"2016-04-21T20:00:00+00:00","dateModified":"2023-07-28T08:31:35+00:00","breadcrumb":{"@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/#breadcrumb"},"inLanguage":"fr-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.accuracy.com\/en_gb\/the-global-legal-post-report-identifies-the-leading-causes-of-post-ma-disputes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.accuracy.com\/"},{"@type":"ListItem","position":2,"name":"The Global Legal Post: Report identifies the leading causes of post-M&#038;A disputes"}]},{"@type":"WebSite","@id":"https:\/\/www.accuracy.com\/#website","url":"https:\/\/www.accuracy.com\/","name":"Pr\u00e9cision","description":"Conseillers d'entreprise - Consultants financiers","publisher":{"@id":"https:\/\/www.accuracy.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.accuracy.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-CA"},{"@type":"Organization","@id":"https:\/\/www.accuracy.com\/#organization","name":"Pr\u00e9cision","url":"https:\/\/www.accuracy.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-CA","@id":"https:\/\/www.accuracy.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.accuracy.com\/wp-content\/uploads\/2023\/08\/unnamed-3.jpg","contentUrl":"https:\/\/www.accuracy.com\/wp-content\/uploads\/2023\/08\/unnamed-3.jpg","width":512,"height":512,"caption":"Accuracy"},"image":{"@id":"https:\/\/www.accuracy.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/accuracy\/?originalSubdomain=fr","https:\/\/www.instagram.com\/accuracycareers\/"]},{"@type":"Person","@id":"https:\/\/www.accuracy.com\/#\/schema\/person\/8cfdef62d7af45536d2b7b45979f72e7","name":"dev","image":{"@type":"ImageObject","inLanguage":"fr-CA","@id":"https:\/\/secure.gravatar.com\/avatar\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f1ffcac9ca2fa95ad3ec33e9be3ade82f752acb0cabe541e56c5889225afa88a?s=96&d=blank&r=g","caption":"dev"},"sameAs":["https:\/\/www.accuracy.com"]}]}},"_links":{"self":[{"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/posts\/21812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/comments?post=21812"}],"version-history":[{"count":0,"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/posts\/21812\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/media?parent=21812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/categories?post=21812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accuracy.com\/fr\/wp-json\/wp\/v2\/tags?post=21812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}