Valérie KARAM (asker) Nov 2, 2016:

ça donnerait donc le report des coûts lié au nouveau programme de report des coûts associés à la gestion de l'intégrité...?

Samuel Deleuze Nov 2, 2016:

Suggestion de compréhension Il me semble que:
- "new" se rapporte à "program" et non à "integrity management"
- l'élément complet est le "integrity management cost deferral program" = programme de report de coûts associés à un "integrity management" (whatever it is, comme ils diraient)
- "Deferral of the costs" est simplement le report des coûts appliqué par le programme de report des coûts (= Deferral of the costs "applied by" a new integrity management cost deferral program)

Valérie KARAM (asker) Nov 2, 2016:

Next item in the list is Deferral of the costs to achieve associated with outsourcing certain Company functions
If it helps, but at least this one I understand.

Debora Blake Nov 2, 2016:

Curieux... I'm not an accounting specialist, but it sounds like they're requesting a price increase to compensate for "losses" incurred due their implementation of a cost deferral program. Or else the actual "cost" of implementing the program. Just adding some thoughts here.