The user of the glossary should be aware that the exact meaning of certain terms may vary from one continent to another.
In addition, some of the laws or forms mentioned in this glossary apply only to the U.S. market. In this case, they are followed
by an indication that makes the reader aware of this aspect. Expressions that are not followed by this indication
(USA) can be considered universal.
The French and German texts are not a literal translation of a commentary in English or American. We have tried above all to
reproduce the meaning of the expressions in the different languages in such a way as to make them easier to understand, thus
enabling the reader to use them wisely.
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