diff --git a/app/models/procedure_presentation.rb b/app/models/procedure_presentation.rb
index 1e55d8c13..03b75eefe 100644
--- a/app/models/procedure_presentation.rb
+++ b/app/models/procedure_presentation.rb
@@ -16,6 +16,7 @@ class ProcedurePresentation < ApplicationRecord
   def fields
     fields = [
       field_hash('Créé le', 'self', 'created_at'),
+      field_hash('En construction le', 'self', 'en_construction_at'),
       field_hash('Mis à jour le', 'self', 'updated_at'),
       field_hash('Demandeur', 'user', 'email')
     ]
diff --git a/app/views/dossiers/_infos_entreprise.html.haml b/app/views/dossiers/_infos_entreprise.html.haml
index f07f3e90c..a4c5e6311 100644
--- a/app/views/dossiers/_infos_entreprise.html.haml
+++ b/app/views/dossiers/_infos_entreprise.html.haml
@@ -47,11 +47,7 @@
     .row
       .col-xs-4.entreprise-label Exercices :
       .col-xs-8.entreprise-info
-        - @facade.etablissement.exercices.each_with_index do |exercice, index|
-          %strong
-            = "#{exercice.date_fin_exercice.year} : "
-            = number_to_currency(exercice.ca)
-          %br
+        les exercices comptables des trois dernières années sont joints à votre dossier.
 
     .row.split-row
       .col-xs-12.split-hr
diff --git a/app/views/new_gestionnaire/avis/show.html.haml b/app/views/new_gestionnaire/avis/show.html.haml
index 225e0c6f3..b2c53c6a8 100644
--- a/app/views/new_gestionnaire/avis/show.html.haml
+++ b/app/views/new_gestionnaire/avis/show.html.haml
@@ -2,4 +2,4 @@
 
 = render partial: 'header', locals: { avis: @avis, dossier: @dossier }
 
-= render partial: 'shared/dossiers/demande', locals: { dossier: @dossier, demande_seen_at: nil }
+= render partial: 'shared/dossiers/demande', locals: { dossier: @dossier, demande_seen_at: nil, profile: 'instructeur' }
diff --git a/app/views/new_gestionnaire/dossiers/print.html.haml b/app/views/new_gestionnaire/dossiers/print.html.haml
index 4e0c5e62f..3bf327b69 100644
--- a/app/views/new_gestionnaire/dossiers/print.html.haml
+++ b/app/views/new_gestionnaire/dossiers/print.html.haml
@@ -6,7 +6,7 @@
 = render partial: "shared/dossiers/user_infos", locals: { user: @dossier.user }
 
 - if @dossier.etablissement.present?
-  = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: @dossier.etablissement }
+  = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: @dossier.etablissement, profile: 'instructeur' }
 
 - if @dossier.individual.present?
   = render partial: "shared/dossiers/identite_individual", locals: { individual: @dossier.individual }
@@ -15,7 +15,7 @@
 
 - champs = @dossier.champs.decorate
 - if champs.any?
-  = render partial: "shared/dossiers/champs", locals: { champs: champs, dossier: @dossier, demande_seen_at: nil }
+  = render partial: "shared/dossiers/champs", locals: { champs: champs, dossier: @dossier, demande_seen_at: nil, profile: 'instructeur' }
 
 - if @dossier.procedure.use_api_carto
   %h3 Cartographie
diff --git a/app/views/new_gestionnaire/dossiers/show.html.haml b/app/views/new_gestionnaire/dossiers/show.html.haml
index 694aea923..cb5a2a4a3 100644
--- a/app/views/new_gestionnaire/dossiers/show.html.haml
+++ b/app/views/new_gestionnaire/dossiers/show.html.haml
@@ -2,4 +2,4 @@
 
 = render partial: "header", locals: { dossier: @dossier }
 
-= render partial: "shared/dossiers/demande", locals: { dossier: @dossier, demande_seen_at: @demande_seen_at }
+= render partial: "shared/dossiers/demande", locals: { dossier: @dossier, demande_seen_at: @demande_seen_at, profile: 'instructeur' }
diff --git a/app/views/new_user/dossiers/demande.html.haml b/app/views/new_user/dossiers/demande.html.haml
index 623a8ac54..b29f8db7f 100644
--- a/app/views/new_user/dossiers/demande.html.haml
+++ b/app/views/new_user/dossiers/demande.html.haml
@@ -6,7 +6,7 @@
 #dossier-show
   = render partial: 'new_user/dossiers/show/header', locals: { dossier: @dossier }
 
-  = render partial: 'shared/dossiers/demande', locals: { dossier: @dossier, demande_seen_at: nil }
+  = render partial: 'shared/dossiers/demande', locals: { dossier: @dossier, demande_seen_at: nil, profile: 'usager' }
 
   .container
     - if !@dossier.read_only?
diff --git a/app/views/shared/dossiers/_champs.html.haml b/app/views/shared/dossiers/_champs.html.haml
index ca2cc3025..eee34dde3 100644
--- a/app/views/shared/dossiers/_champs.html.haml
+++ b/app/views/shared/dossiers/_champs.html.haml
@@ -55,7 +55,7 @@
           %td.rich-text
             %span{ class: highlight_if_unseen_class(demande_seen_at, c.updated_at) }
               - if c.etablissement.present?
-                = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: c.etablissement }
+                = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: c.etablissement, profile: profile }
         - else
           %th.libelle
             = "#{c.libelle} :"
diff --git a/app/views/shared/dossiers/_demande.html.haml b/app/views/shared/dossiers/_demande.html.haml
index e5595e499..9e7e572af 100644
--- a/app/views/shared/dossiers/_demande.html.haml
+++ b/app/views/shared/dossiers/_demande.html.haml
@@ -4,7 +4,7 @@
     = render partial: "shared/dossiers/user_infos", locals: { user: dossier.user }
 
     - if dossier.etablissement.present?
-      = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: dossier.etablissement }
+      = render partial: "shared/dossiers/identite_entreprise", locals: { etablissement: dossier.etablissement, profile: profile }
 
     - if dossier.individual.present?
       = render partial: "shared/dossiers/identite_individual", locals: { individual: dossier.individual }
@@ -13,7 +13,7 @@
   - champs = dossier.champs.includes(:type_de_champ).decorate
   - if champs.any?
     .card
-      = render partial: "shared/dossiers/champs", locals: { champs: champs, demande_seen_at: demande_seen_at }
+      = render partial: "shared/dossiers/champs", locals: { champs: champs, demande_seen_at: demande_seen_at, profile: profile }
 
   - if dossier.procedure.use_api_carto
     .tab-title Cartographie
diff --git a/app/views/shared/dossiers/_identite_entreprise.html.haml b/app/views/shared/dossiers/_identite_entreprise.html.haml
index 8dfe73487..87be8390f 100644
--- a/app/views/shared/dossiers/_identite_entreprise.html.haml
+++ b/app/views/shared/dossiers/_identite_entreprise.html.haml
@@ -44,10 +44,14 @@
     %tr
       %th.libelle Exercices :
       %td
-        - etablissement.exercices.each_with_index do |exercice, index|
-          = "#{exercice.date_fin_exercice.year} : "
-          = pretty_currency(exercice.ca)
-          %br
+        - if profile == 'instructeur'
+          - etablissement.exercices.each_with_index do |exercice, index|
+            = "#{exercice.date_fin_exercice.year} : "
+            = pretty_currency(exercice.ca)
+            %br
+        - elsif etablissement.exercices.present?
+          = t('activemodel.models.exercices_summary', count: etablissement.exercices.count)
+
     - if etablissement.association?
       %tr
         %th.libelle Numéro RNA :
diff --git a/config/locales/models/siret/fr.yml b/config/locales/models/siret/fr.yml
index 1a62a04d5..4e54f43c3 100644
--- a/config/locales/models/siret/fr.yml
+++ b/config/locales/models/siret/fr.yml
@@ -2,6 +2,9 @@ fr:
   activemodel:
     models:
       siret: 'SIRET'
+      exercices_summary:
+        one: L’exercice comptable de l’année dernière a été joint à votre dossier.
+        other: "Les exercices comptables des %{count} dernières années ont été joints à votre dossier."
     errors:
       models:
         siret:
diff --git a/spec/models/procedure_presentation_spec.rb b/spec/models/procedure_presentation_spec.rb
index f85d9de97..d4951f386 100644
--- a/spec/models/procedure_presentation_spec.rb
+++ b/spec/models/procedure_presentation_spec.rb
@@ -58,6 +58,7 @@ describe ProcedurePresentation do
       let(:expected) {
         [
           { "label" => 'Créé le', "table" => 'self', "column" => 'created_at' },
+          { "label" => 'En construction le', "table" => 'self', "column" => 'en_construction_at' },
           { "label" => 'Mis à jour le', "table" => 'self', "column" => 'updated_at' },
           { "label" => 'Demandeur', "table" => 'user', "column" => 'email' },
           { "label" => 'SIREN', "table" => 'etablissement', "column" => 'entreprise_siren' },
@@ -129,13 +130,29 @@ describe ProcedurePresentation do
 
     context 'for self table' do
       let(:table) { 'self' }
-      let(:column) { 'updated_at' } # All other columns work the same, no extra test required
 
-      let(:dossier) { create(:dossier, procedure: procedure) }
+      context 'for created_at column' do
+        let(:column) { 'created_at' }
+        let(:dossier) { Timecop.freeze(DateTime.new(1992, 3, 22)) { create(:dossier, procedure: procedure) } }
 
-      before { dossier.touch(time: DateTime.new(2018, 9, 25)) }
+        it { is_expected.to eq(DateTime.new(1992, 3, 22)) }
+      end
 
-      it { is_expected.to eq(DateTime.new(2018, 9, 25)) }
+      context 'for en_construction_at column' do
+        let(:column) { 'en_construction_at' }
+        let(:dossier) { create(:dossier, :en_construction, procedure: procedure, en_construction_at: DateTime.new(2018, 10, 17)) }
+
+        it { is_expected.to eq(DateTime.new(2018, 10, 17)) }
+      end
+
+      context 'for updated_at column' do
+        let(:column) { 'updated_at' }
+        let(:dossier) { create(:dossier, procedure: procedure) }
+
+        before { dossier.touch(time: DateTime.new(2018, 9, 25)) }
+
+        it { is_expected.to eq(DateTime.new(2018, 9, 25)) }
+      end
     end
 
     context 'for user table' do
@@ -240,18 +257,36 @@ describe ProcedurePresentation do
 
     context 'for self table' do
       let(:table) { 'self' }
-      let(:column) { 'updated_at' } # All other columns work the same, no extra test required
       let(:order) { 'asc' } # Desc works the same, no extra test required
 
-      let(:recent_dossier) { create(:dossier, procedure: procedure) }
-      let(:older_dossier) { create(:dossier, procedure: procedure) }
+      context 'for created_at column' do
+        let(:column) { 'created_at' }
+        let!(:recent_dossier) { Timecop.freeze(DateTime.new(2018, 10, 17)) { create(:dossier, procedure: procedure) } }
+        let!(:older_dossier) { Timecop.freeze(DateTime.new(2003, 11, 11)) { create(:dossier, procedure: procedure) } }
 
-      before do
-        recent_dossier.touch(time: DateTime.new(2018, 9, 25))
-        older_dossier.touch(time: DateTime.new(2018, 5, 13))
+        it { is_expected.to eq([older_dossier, recent_dossier].map(&:id)) }
       end
 
-      it { is_expected.to eq([older_dossier, recent_dossier].map(&:id)) }
+      context 'for en_construction_at column' do
+        let(:column) { 'en_construction_at' }
+        let!(:recent_dossier) { create(:dossier, :en_construction, procedure: procedure, en_construction_at: DateTime.new(2018, 10, 17)) }
+        let!(:older_dossier) { create(:dossier, :en_construction, procedure: procedure, en_construction_at: DateTime.new(2013, 1, 1)) }
+
+        it { is_expected.to eq([older_dossier, recent_dossier].map(&:id)) }
+      end
+
+      context 'for updated_at column' do
+        let(:column) { 'updated_at' }
+        let(:recent_dossier) { create(:dossier, procedure: procedure) }
+        let(:older_dossier) { create(:dossier, procedure: procedure) }
+
+        before do
+          recent_dossier.touch(time: DateTime.new(2018, 9, 25))
+          older_dossier.touch(time: DateTime.new(2018, 5, 13))
+        end
+
+        it { is_expected.to eq([older_dossier, recent_dossier].map(&:id)) }
+      end
     end
 
     context 'for type_de_champ table' do
@@ -341,6 +376,14 @@ describe ProcedurePresentation do
         it { is_expected.to contain_exactly(kept_dossier.id) }
       end
 
+      context 'for en_construction_at column' do
+        let!(:kept_dossier) { create(:dossier, :en_construction, procedure: procedure, en_construction_at: DateTime.new(2018, 10, 17)) }
+        let!(:discarded_dossier) { create(:dossier, :en_construction, procedure: procedure, en_construction_at: DateTime.new(2013, 1, 1)) }
+        let(:filter) { [{ 'table' => 'self', 'column' => 'en_construction_at', 'value' => '17/10/2018' }] }
+
+        it { is_expected.to contain_exactly(kept_dossier.id) }
+      end
+
       context 'for updated_at column' do
         let(:kept_dossier) { create(:dossier, procedure: procedure) }
         let(:discarded_dossier) { create(:dossier, procedure: procedure) }
diff --git a/spec/views/shared/dossiers/_demande.html.haml_spec.rb b/spec/views/shared/dossiers/_demande.html.haml_spec.rb
index d8c507fce..7cbfddb54 100644
--- a/spec/views/shared/dossiers/_demande.html.haml_spec.rb
+++ b/spec/views/shared/dossiers/_demande.html.haml_spec.rb
@@ -9,7 +9,7 @@ describe 'shared/dossiers/demande.html.haml', type: :view do
     sign_in current_gestionnaire
   end
 
-  subject! { render 'shared/dossiers/demande.html.haml', dossier: dossier, demande_seen_at: nil }
+  subject! { render 'shared/dossiers/demande.html.haml', dossier: dossier, demande_seen_at: nil, profile: 'usager' }
 
   context 'when dossier was created by an etablissement' do
     let(:etablissement) { create(:etablissement) }
diff --git a/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb b/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
index f80e4eee8..91189a6e2 100644
--- a/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
+++ b/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
@@ -1,5 +1,5 @@
 describe 'shared/dossiers/identite_entreprise.html.haml', type: :view do
-  before { render 'shared/dossiers/identite_entreprise.html.haml', etablissement: etablissement }
+  before { render 'shared/dossiers/identite_entreprise.html.haml', etablissement: etablissement, profile: 'usager' }
 
   context "there is an association" do
     let(:etablissement) { create(:etablissement, :is_association) }