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Dans les arithmétiques commerciales du Moyen Âge et de la Renaissance, les « règles de compagnie » servent à résoudre les questions de partage des bénéfices ou pertes d’une société entre les différents partenaires. Le cas élémentaire est celui de la « règle de compagnie simple », où la répartition est proportionnelle aux investissements respectifs. Mais la règle de compagnie simple n’est pas seulement l’algorithme d’un problème commercial particulier. C’est aussi, plus largement, une technique mathématique...
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