1.2/ the loads fixeds or of structures 1.3/ the loads variables or structures 2/ account of result differential 2.1/ terminology 2.2/ figure business 2.3/ the margin 2.4/ the result 3/ presentation of account differential 3 .1/ account the result differential in a business commercial 4/ the sieul of profitability and his components 4.1/ determination artmetic 4.2/dead piont 4.3/ the margin of security 4.4/ index of security