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",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Lors de la notification officielle de l'attribution d'une subvention",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," qui n'est pas immédiatement versée, permettant ainsi de constater comptablement le droit acquis\n\n2. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"À la clôture de l'exercice comptable",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," pour enregistrer les subventions accordées mais non encore encaissées, assurant une image fidèle de la situation financière\n\n3. ",[],{},{"nodeType":79,"value":161,"marks":162,"data":164},"Dans le cadre de projets d'innovation ou d'investissement",[163],{"type":95},{},{"nodeType":79,"value":166,"marks":167,"data":168}," subventionnés où les versements peuvent être échelonnés ou conditionnés à certaines étapes\n\n4. 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