# Comptabilité des OPCVM

## Plan comptable et autres paramètres

### Création du Plan Comptable

Le plan comptable peut être créé manuellement ou importé depuis un fichier Excel.

·

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/mhGimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/mhGimage.png)

### Configuration des Paramètres

<span style="white-space: pre-wrap;">· Configurer, dans l’écran </span>**Paramètres en cours → onglet Comptabilité**, la longueur des comptes comptables : Ici par exemple 5.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/GDfimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/GDfimage.png)

## Ecritures de Souscriptions et Rachats

Pour débuter le paramétrage des souscriptions &amp; rachat, il est nécessaire d’affecter le client par défaut ainsi que le compte client par défaut.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/rCqimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/rCqimage.png)

### Rachats

On passe la transaction de RACHAT a la date 07/01/2022[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/CUQimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/CUQimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/zMmimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/zMmimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/1JNimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/1JNimage.png)

<span style="white-space: pre-wrap;">Ensuite, il faut accéder à l’écran </span>**Règle de comptabilisation**<span style="white-space: pre-wrap;"> et créer une nouvelle règle.</span>  
**NB :**<span style="white-space: pre-wrap;"> Il est obligatoire d’affecter le </span>**Type d’opération**<span style="white-space: pre-wrap;"> “Rachat” et de sélectionner </span>**Transaction/Dénouement**<span style="white-space: pre-wrap;"> avec la valeur </span>**Transactions(T)**.

Après cela, il faut créer les deux lignes de détail : Débit et Crédit.  
**NB :**<span style="white-space: pre-wrap;"> Le </span>**Type de compte**<span style="white-space: pre-wrap;"> doit être </span>**T**<span style="white-space: pre-wrap;"> ou </span>**P**<span style="white-space: pre-wrap;"> .</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/rEmimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/rEmimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/76eimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/76eimage.png)

<span style="white-space: pre-wrap;">Ensuite, double-cliquez sur chaque ligne pour affecter les champs </span>**Provenance Montant**<span style="white-space: pre-wrap;"> et </span>**Coefficient**.

Double clique sur la première ligne Rachat :

![](https://docs.tsi.com.tn/loading.gif)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/fdqimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/fdqimage.png)

Double clique sur la deuxième ligne Avoir En Banque :

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/ewTimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/ewTimage.png)

![](https://docs.tsi.com.tn/loading.gif)

Double clique sur la troisième ligne SERVICES BANCAIRES &amp; ASSIMILIE

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/POyimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/POyimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/Nl3image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/Nl3image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/TWCimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/TWCimage.png)

![](https://docs.tsi.com.tn/loading.gif)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/HoJimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/HoJimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/fMsimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/fMsimage.png)

Maintenant, créez une nouvelle règle de comptabilisation.  
<span style="white-space: pre-wrap;">Cette fois, le champ </span>**Concerne**<span style="white-space: pre-wrap;"> doit être défini sur </span>**Compte Client (clientcompte)**.  
Les autres paramètres restent identiques à ceux de la première règle de comptabilisation, qui concernait l’OPCVM

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/sE0image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/sE0image.png)

<span style="white-space: pre-wrap;">Après avoir paramétré les règles de comptabilisation, accédez à l’écran de génération des écritures comptables, puis cliquez sur le bouton </span>**Générer EC**.  
**Remarque :**<span style="white-space: pre-wrap;"> assurez-vous que la colonne </span>**Numéro comptable**<span style="white-space: pre-wrap;"> est bien renseignée afin de vérifier que l’écriture a été correctement générée</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/yXtimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/yXtimage.png)

<span style="white-space: pre-wrap;">Ensuite, consultez l’écran </span>**Journal comptable**<span style="white-space: pre-wrap;"> pour visualiser en détail les écritures générées.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/hQdimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/hQdimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/50dimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/50dimage.png)

### Souscriptions

On passe la transaction de souscription à la date 04-01-2022

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/mjKimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/mjKimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/6tyimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/6tyimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/4iyimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/4iyimage.png)

<span style="color: black; white-space: pre-wrap;">Il faut accéder à l’écran </span>**Règle de comptabilisation**<span style="color: black; white-space: pre-wrap;"> et créer une nouvelle règle.</span>  
**NB :**<span style="color: black; white-space: pre-wrap;"> Il est obligatoire d’affecter le </span>**Type d’opération**<span style="color: black; white-space: pre-wrap;"> “Souscriptions” et de sélectionner </span>**Transaction/Dénouement**<span style="color: black; white-space: pre-wrap;"> avec la valeur </span>**Transactions(T)**<span style="color: black;">.</span>

<span style="color: black;">Après cela, il faut créer les deux lignes de détail : Débit et Crédit.</span>  
**NB :**<span style="color: black; white-space: pre-wrap;"> Le </span>**Type de compte**<span style="color: black; white-space: pre-wrap;"> doit être </span>**T**<span style="color: black; white-space: pre-wrap;"> ou </span>**P**<span style="color: black;">.</span>

![](https://docs.tsi.com.tn/loading.gif)

![](https://docs.tsi.com.tn/loading.gif)

<span style="color: black; white-space: pre-wrap;">Ensuite, double-cliquez sur chaque ligne pour affecter les champs </span>**Provenance Montant**<span style="color: black; white-space: pre-wrap;"> et </span>**Coefficient**<span style="color: black;">.</span>

<span style="color: black;">Double clique sur la première ligne Souscriptions:</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/da8image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/da8image.png)

<span style="color: black;">Double clique sur la deuxième ligne Avoir En Banque :</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/a3iimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/a3iimage.png)

Double clique sur la troisième ligne SERVICES BANCAIRES &amp; ASSIMILIE

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/nn0image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/nn0image.png)

<span style="color: black;">Maintenant, créez une nouvelle règle de comptabilisation.</span>  
<span style="color: black; white-space: pre-wrap;">Cette fois, le champ </span>**Concerne**<span style="color: black; white-space: pre-wrap;"> doit être défini sur OPCVM(VALMOB).</span>  
<span style="color: black;">Les autres paramètres restent identiques à ceux de la première règle de comptabilisation, qui concernait l’OPCVM</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/ZVAimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/ZVAimage.png)

<span style="color: black; white-space: pre-wrap;">NB : Double-cliquez sur chaque ligne pour affecter les champs </span>**Provenance Montant**<span style="color: black; white-space: pre-wrap;"> et </span>**Coefficient**<span style="color: black;">.</span>

<span style="color: black; white-space: pre-wrap;">Après avoir paramétré les règles de comptabilisation, accédez à l’écran de génération des écritures comptables, puis cliquez sur le bouton </span>**Générer EC**<span style="color: black;">.</span>  
**Remarque :**<span style="color: black; white-space: pre-wrap;"> assurez-vous que la colonne </span>**Numéro comptable**<span style="color: black; white-space: pre-wrap;"> est bien renseignée afin de vérifier que l’écriture a été correctement générée</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/mGRimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/mGRimage.png)

<span style="color: black; white-space: pre-wrap;">Ensuite, consultez l’écran </span>**Journal comptable**<span style="color: black; white-space: pre-wrap;"> pour visualiser en détail les écritures générées.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/S2Qimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/S2Qimage.png)

### Ecritures des Transactions de l’OPC

<span style="color: black;">On passe la transaction d’achat action cotées a la date 13 – 01 –2022 :</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/6WNimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/6WNimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Qymimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Qymimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/rsIimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/rsIimage.png)

<span style="color: black; white-space: pre-wrap;">il faut accéder à l’écran </span>**Règle de comptabilisation**<span style="color: black; white-space: pre-wrap;"> et créer une nouvelle règle.</span>  
**NB :**<span style="color: black; white-space: pre-wrap;"> Il est obligatoire d’affecter le </span>**Type d’opération**<span style="color: black; white-space: pre-wrap;"> “Rachat” et de sélectionner </span>**Transaction/Dénouement**<span style="color: black; white-space: pre-wrap;"> avec la valeur </span>**Transactions(T)**<span style="color: black;">.</span>

<span style="color: black;">Après cela, il faut créer les deux lignes de détail : Débit et Crédit.</span>  
**NB :**<span style="color: black; white-space: pre-wrap;"> Le </span>**Type de compte**<span style="color: black; white-space: pre-wrap;"> doit être </span>**T**<span style="color: black; white-space: pre-wrap;"> ou </span>**P**<span style="color: black;">.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/FZ3image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/FZ3image.png)

<table id="bkmrk-nature-operation-n%C2%B0-" style="border-collapse: collapse;"><colgroup><col style="width: 131.05pt;"></col><col style="width: 59.7pt;"></col><col style="width: 199.5pt;"></col><col style="width: 32.25pt;"></col><col style="width: 28.25pt;"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 131.05pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">NATURE OPERATION</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 59.7pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black; white-space: pre-wrap;">N° COMPTE </span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 199.5pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">LIBELLE COMPTE</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 32.25pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">DEBIT</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 28.25pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">CREDIT</span>

\*\*

</td></tr><tr style="height: 45pt;"><td rowspan="3" style="width: 131.05pt; border: 1pt solid windowtext; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">Achat actions et assimilés</span>

</td><td style="width: 59.7pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">311</span>

</td><td style="width: 199.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">Actions et valeurs assimilées</span>

</td><td style="width: 32.25pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">XX</span>

</td><td style="width: 28.25pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.7pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">104</span>

</td><td style="width: 199.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Frais sur transaction</span>

</td><td style="width: 32.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">FF</span>

</td><td style="width: 28.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.7pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">5333</span>

</td><td style="width: 199.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Avoirs en Banque</span>

</td><td style="width: 32.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td><td style="width: 28.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">XX+FF</span>

</td></tr></tbody></table>

<span style="color: black;">Double Clique sur la première ligne ACTIONS VALEUR ASS ET RATACHES :</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Qykimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Qykimage.png)

Double clique sur SERVICES BANCAIRES &amp; ASSIMILES

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Cy5image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Cy5image.png)

Double clique sur la troisième ligne SOMMES A REGLER

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/vUCimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/vUCimage.png)

<span style="color: black;">Maintenant, créez une nouvelle règle de comptabilisation.</span>  
<span style="color: black; white-space: pre-wrap;">Cette fois, le champ </span>**Concerne**<span style="color: black; white-space: pre-wrap;"> doit être défini sur OPCVM\*\*(VALMOB)\*\*.</span>  
<span style="color: black;">Les autres paramètres restent identiques à ceux de la première règle de comptabilisation, qui concernait ClientCompte</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/X20image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/X20image.png)

<span style="color: black; white-space: pre-wrap;">Après avoir paramétré les règles de comptabilisation, accédez à l’écran de génération des écritures comptables, puis cliquez sur le bouton </span>**Générer EC**<span style="color: black;">.</span>  
**Remarque :**<span style="color: black; white-space: pre-wrap;"> assurez-vous que la colonne </span>**Numéro comptable**<span style="color: black; white-space: pre-wrap;"> est bien renseignée afin de vérifier que l’écriture a été correctement générée</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/rpkimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/rpkimage.png)

<span style="color: black; white-space: pre-wrap;">Ensuite, consultez l’écran </span>**Journal comptable**<span style="color: black; white-space: pre-wrap;"> pour visualiser en détail les écritures générées.</span>

<table id="bkmrk-nature-operation-n%C2%B0--1" style="border-collapse: collapse;"><colgroup><col style="width: 131.05pt;"></col><col style="width: 59.7pt;"></col><col style="width: 199.5pt;"></col><col style="width: 32.25pt;"></col><col style="width: 28.25pt;"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 131.05pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">NATURE OPERATION</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 59.7pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black; white-space: pre-wrap;">N° COMPTE </span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 199.5pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">LIBELLE COMPTE</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 32.25pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">DEBIT</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 28.25pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">CREDIT</span>

\*\*

</td></tr><tr style="height: 45pt;"><td rowspan="3" style="width: 131.05pt; border: 1pt solid windowtext; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">Achat actions et assimilés</span>

</td><td style="width: 59.7pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">311</span>

</td><td style="width: 199.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">Actions et valeurs assimilées</span>

</td><td style="width: 32.25pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"><span style="color: black;">XX</span>

</td><td style="width: 28.25pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 45pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.7pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">104</span>

</td><td style="width: 199.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Frais sur transaction</span>

</td><td style="width: 32.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">FF</span>

</td><td style="width: 28.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.7pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">5333</span>

</td><td style="width: 199.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Avoirs en Banque</span>

</td><td style="width: 32.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td><td style="width: 28.25pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">XX+FF</span>

</td></tr></tbody></table>

<span style="white-space: pre-wrap;">Il est également possible de consulter l’état en cliquant sur </span>**Imprimer**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/nI8image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/nI8image.png)

#   


## Vente actions avec – value

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Admimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Admimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/NmYimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/NmYimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/jCOimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/jCOimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/7tHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/7tHimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/tgsimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/tgsimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/tCHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/tCHimage.png)

## Vente actions avec +value

<table id="bkmrk-nature-operation-n%C2%B0--2" style="border-collapse: collapse;"><colgroup><col style="width: 131.4pt;"></col><col style="width: 59.55pt;"></col><col style="width: 199.1pt;"></col><col style="width: 32.5pt;"></col><col style="width: 28.2pt;"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 131.4pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">NATURE OPERATION</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 59.55pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black; white-space: pre-wrap;">N° COMPTE </span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 199.1pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">LIBELLE COMPTE</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 32.5pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">DEBIT</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 28.2pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">CREDIT</span>

\*\*

</td></tr><tr style="height: 60pt;"><td rowspan="4" style="background: rgb(208, 206, 206); width: 131.4pt; border-width: 1pt; border-style: solid; border-color: windowtext windowtext black; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">Vente Actions avec + value réalisée</span>

</td><td style="background: rgb(208, 206, 206); width: 59.55pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">5333</span>

</td><td style="background: rgb(208, 206, 206); width: 199.1pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">Avoirs en banque</span>

</td><td style="background: rgb(208, 206, 206); width: 32.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">XX+MM-FF</span>

</td><td style="background: rgb(208, 206, 206); width: 28.2pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"></td></tr><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 59.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">104</span>

</td><td style="background: rgb(208, 206, 206); width: 199.1pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Frais sur transaction</span>

</td><td style="background: rgb(208, 206, 206); width: 32.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">FF</span>

</td><td style="background: rgb(208, 206, 206); width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 59.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">311</span>

</td><td style="background: rgb(208, 206, 206); width: 199.1pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Actions et valeurs assimilées</span>

</td><td style="background: rgb(208, 206, 206); width: 32.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td><td style="background: rgb(208, 206, 206); width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">XX</span>

</td></tr><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 59.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">10611</span>

</td><td style="background: rgb(208, 206, 206); width: 199.1pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Plus values réalisées sur actions</span>

</td><td style="background: rgb(208, 206, 206); width: 32.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td><td style="background: rgb(208, 206, 206); width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">M</span>

</td></tr></tbody></table>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/qkhimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/qkhimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/uZximage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/uZximage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Wo8image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Wo8image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Qj2image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Qj2image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/GgTimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/GgTimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/gTAimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/gTAimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/u3qimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/u3qimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/jkvimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/jkvimage.png)

## Achat BTA avec intérêts achetés

<table id="bkmrk-nature-operation-n%C2%B0--3" style="border-collapse: collapse;"><colgroup><col style="width: 130.5pt;"></col><col style="width: 59.6pt;"></col><col style="width: 200.3pt;"></col><col style="width: 32.2pt;"></col><col style="width: 28.2pt;"></col></colgroup><tbody><tr style="height: 15pt;"><td style="background: rgb(208, 206, 206); width: 130.5pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">NATURE OPERATION</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 59.6pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black; white-space: pre-wrap;">N° COMPTE </span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 200.3pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">LIBELLE COMPTE</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 32.2pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">DEBIT</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 28.2pt; padding: 0.75pt 0.75pt 0cm; height: 15pt;">\*\*

<span style="color: black;">CREDIT</span>

\*\*

</td></tr><tr style="height: 60pt;"><td rowspan="4" style="width: 130.5pt; border-width: 1pt; border-style: solid; border-color: windowtext windowtext black; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">Achat obligations</span>

</td><td style="width: 59.6pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">312</span>

</td><td style="width: 200.3pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">Obligations et valeurs assimilées</span>

</td><td style="width: 32.2pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"><span style="color: black;">A</span>

</td><td style="width: 28.2pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 60pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">3125</span>

</td><td style="width: 200.3pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Interets courus sur obligations (interets achetés)</span>

</td><td style="width: 32.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">B</span>

</td><td style="width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">104</span>

</td><td style="width: 200.3pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Frais sur transaction</span>

</td><td style="width: 32.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">C</span>

</td><td style="width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 59.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">5333</span>

</td><td style="width: 200.3pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">Avoirs en banque</span>

</td><td style="width: 32.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"></td><td style="width: 28.2pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;"><span style="color: black;">A+B+C</span>

</td></tr></tbody></table>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/futimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/futimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/pwVimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/pwVimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/XVUimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/XVUimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/5OSimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/5OSimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/ijUimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/ijUimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/UUBimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/UUBimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/jYVimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/jYVimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/CLAimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/CLAimage.png)

### Vente BTA

<table id="bkmrk-nature-operation-n%C2%B0--4" style="border-collapse: collapse; width: 71.6667%; height: 207.091px;"><colgroup><col style="width: 0%;"></col><col style="width: 0%;"></col><col style="width: 0%;"></col><col style="width: 0%;"></col><col style="width: 0%;"></col></colgroup><tbody><tr style="height: 37.2045px;"><td style="background: rgb(208, 206, 206); width: 0%; padding: 0.75pt 0.75pt 0cm; height: 37.2045px;">\*\*

<span style="color: black;">NATURE OPERATION</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 0%; padding: 0.75pt 0.75pt 0cm; height: 37.2045px;">\*\*

<span style="color: black; white-space: pre-wrap;">N° COMPTE </span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 0%; padding: 0.75pt 0.75pt 0cm; height: 37.2045px;">\*\*

<span style="color: black;">LIBELLE COMPTE</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 0%; padding: 0.75pt 0.75pt 0cm; height: 37.2045px;">\*\*

<span style="color: black;">DEBIT</span>

\*\*

</td><td style="background: rgb(208, 206, 206); width: 0%; padding: 0.75pt 0.75pt 0cm; height: 37.2045px;">\*\*

<span style="color: black;">CREDIT</span>

\*\*

</td></tr><tr style="height: 60px;"><td rowspan="3" style="background: rgb(208, 206, 206); width: 0%; border-width: 1pt; border-style: solid; border-color: windowtext windowtext black; border-image: initial; padding: 0.75pt 0.75pt 0cm; height: 169.886px;"><span style="color: black;">Vente obligations</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: initial; padding: 0.75pt 0.75pt 0cm; height: 60px;"><span style="color: black;">5333</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: initial; padding: 0.75pt 0.75pt 0cm; height: 60px;"><span style="color: black;">Avoirs en Banque</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: initial; padding: 0.75pt 0.75pt 0cm; height: 60px;"><span style="color: black;">X+y</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: initial; padding: 0.75pt 0.75pt 0cm; height: 60px;"></td></tr><tr style="height: 54.9432px;"><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">3125</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">Interets courus sur obligations</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"></td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">y</span>

</td></tr><tr style="height: 54.9432px;"><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">312</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">Obligations et valeurs assimilées</span>

</td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"></td><td style="background: rgb(208, 206, 206); width: 0%; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 54.9432px;"><span style="color: black;">X</span>

</td></tr></tbody></table>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/BgHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/BgHimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/hP9image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/hP9image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/cJUimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/cJUimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/93pimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/93pimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/eirimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/eirimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/jGjimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/jGjimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/1ESimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/1ESimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/FTximage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/FTximage.png)

## Achat Précompte

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/QGMimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/QGMimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/UsHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/UsHimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/UZZimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/UZZimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/58gimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/58gimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/JOJimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/JOJimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/UJEimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/UJEimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/J7Rimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/J7Rimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/5Ijimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/5Ijimage.png)

## Détachement de Coupon

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/QIaimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/QIaimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/9V6image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/9V6image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/UR9image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/UR9image.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/0cpimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/0cpimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/WSCimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/WSCimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/lvHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/lvHimage.png)

### Ecritures de fin de journée

### Ecriture Charges et Produits

Méthode de Comptabilisation

· Exemple : Méthode A.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/P8uimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/P8uimage.png)

Paramétrage dans TypeValmob

<span style="white-space: pre-wrap;">· Configurer le système comptable au niveau de l’écran </span>**TypeValmob**.

Exemple de Transactions

· Transactions effectuées le 22-01-2022 :

o Actions Cotés

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/wXvimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/wXvimage.png)

2\. Emprunt obligataires

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/YkHimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/YkHimage.png)

Passation des Écritures

· La passation des écritures comptables de fin de journée se fait selon la logique suivante.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/Tcdimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/Tcdimage.png)

· L’écriture de contre-passation est générée automatiquement.

Consultation du Journal Comptable

<span style="white-space: pre-wrap;">· Consulter l’écran </span>**Journal Comptable**<span style="white-space: pre-wrap;"> pour visualiser l’écriture comptable.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/SYQimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/SYQimage.png)

## Frais de gestion

**Frais de Gestion**

Création du Type de Frais

<span style="white-space: pre-wrap;">· Créer le type de frais dans l’écran </span>**Type Frais**<span style="white-space: pre-wrap;"> (exemple : « Frais de Gestion FCP »).</span>

<span style="white-space: pre-wrap;">· Remarque : Il est obligatoire de cocher </span>**Frais de Gestion**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/o0Vimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/o0Vimage.png)

Paramétrage des Règles

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Règle de Frais Généraux**

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/pF4image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/pF4image.png)

Saisie des Frais

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Frais de Gestion**<span style="white-space: pre-wrap;">, situé dans le menu </span>**Transactions**.

<span style="white-space: pre-wrap;">· Cliquer sur </span>**Ajouter**, puis renseigner les champs requis pour le compte sélectionné si les frais doivent être saisis manuellement.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/3mhimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/3mhimage.png)

Consultation des Règles Comptables

<span style="white-space: pre-wrap;">· Consulter l’écran </span>**Règles Comptabilisation**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/B3oimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/B3oimage.png)

· Effectuer un double-clic sur chaque ligne du détail, pour chaque ligne, sélectionner la provenance du montant ainsi que le coefficient.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/9mPimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/9mPimage.png)

Calcul et Vérification

<span style="white-space: pre-wrap;">· Effectuer le calcul de la journée et consulter l’écran </span>**Journal Comptable**.

· Vérifier les écritures comptables des Frais de Gestion paramétrées.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/wL8image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/wL8image.png)

## Frais divers

Création du Type de Frais

<span style="white-space: pre-wrap;">· Créer le type de frais dans l’écran </span>**Type Frais**<span style="white-space: pre-wrap;"> (exemple : « Frais Divers »).</span>

<span style="white-space: pre-wrap;">· Remarque : Ne pas cocher </span>**Frais de Gestion**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/ii9image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/ii9image.png)

Paramétrage des Règles

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Règle de Frais Généraux**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/zWfimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/zWfimage.png)

Saisie des Frais Divers

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Frais de Gestion**<span style="white-space: pre-wrap;">, situé dans le menu </span>**Transactions**.

<span style="white-space: pre-wrap;">· Cliquer sur </span>**Ajouter**<span style="white-space: pre-wrap;"> et remplir les champs nécessaires pour le compte sélectionné si les frais doivent être saisis manuellement.</span>

Consultation des Règles Comptables

<span style="white-space: pre-wrap;">· Consulter l’écran </span>**Règles de Comptabilisation**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/awIimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/awIimage.png)

· Effectuer un double-clic sur chaque ligne du détail.

· Pour chaque ligne, sélectionner la provenance du montant ainsi que le coefficient.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/uyKimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/uyKimage.png)

Calcul et Vérification

<span style="white-space: pre-wrap;">· Effectuer le calcul de la journée et consulter l’écran </span>**Journal Comptable**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/HH2image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/HH2image.png)

## Produits divers

Création du Type Produit

<span style="white-space: pre-wrap;">· Créer le type produit dans l’écran </span>**Type Frais**<span style="white-space: pre-wrap;"> (exemple : « Type Produit »).</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/C1Vimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/C1Vimage.png)

Paramétrage des Règles

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Règle de Produits Généraux**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/1YNimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/1YNimage.png)

Saisie du Produit

<span style="white-space: pre-wrap;">· Accéder à l’écran </span>**Produits**<span style="white-space: pre-wrap;">, situé dans le menu </span>**Transactions**, et ajouter manuellement un type produit si nécessaire.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/pcRimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/pcRimage.png)

Consultation des Règles Comptables

<span style="white-space: pre-wrap;">· Consulter l’écran </span>**Règles de Comptabilisation**.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/F0simage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/F0simage.png)

· Effectuer un double-clic sur chaque ligne du détail.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/IeQimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/IeQimage.png)

· Pour chaque ligne, sélectionner la provenance du montant ainsi que le coefficient.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/PHSimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/PHSimage.png)

Calcul et Vérification

· Calculer la journée.

· Consulter les écritures comptables des produits paramétrés.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/scaled-1680-/swZimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2025-12/swZimage.png)

## Dernier jour de l'exercice :

<span style="white-space: pre-wrap;">Dans cet exemple, on considère que la date de fin d’exercice est le </span>**10/02/2022**.  
<span style="white-space: pre-wrap;">Après le calcul de la dernière date de l’exercice, on observe que le bouton </span>**« Clôturer l’exercice »**<span style="white-space: pre-wrap;"> apparaît.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/z47image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/z47image.png)

<span style="white-space: pre-wrap;">Ensuite, on clique sur </span>**« Initialiser l’exercice »**<span style="white-space: pre-wrap;"> afin d’ouvrir le nouvel exercice.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/UYVimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/UYVimage.png)

<span style="white-space: pre-wrap;">Le bouton </span>**« Calcul de la VL provisoire »**<span style="white-space: pre-wrap;"> devient actif afin de reprendre le traitement normal du calcul de la VL, tandis que le bouton </span>**« Annuler l’initialisation »**<span style="white-space: pre-wrap;"> est également activé pour permettre de revenir en arrière.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/f4Cimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/f4Cimage.png)

### Pour revenir en arrière :

<span style="white-space: pre-wrap;">Une fois que l’on clique sur </span>**« Annuler l’initialisation »**<span style="white-space: pre-wrap;">, le bouton </span>**« Annuler la clôture »**<span style="white-space: pre-wrap;"> devient actif, permettant ainsi d’annuler la clôture de l’exercice.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/h46image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/h46image.png)

Ensuite, on clique sur ‘**Annuler la VL provisoire**'.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/RiZimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/RiZimage.png)

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/5CKimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/5CKimage.png)

### Ecriture de fin d’exercice

## Partie 1

Les comptes Intérêt Courus &amp; intérêt Echus seront soldés par le compte résultat de l’exercice

Les comptes + value réalisées et - value réalisées seront soldés par le compte Capital

<table id="bkmrk-%C2%A0-interet-intercalai" style="border-collapse: collapse; border-width: medium; border-style: none; border-color: currentcolor; border-image: none;"><colgroup><col style="width: 45.1pt;"></col><col style="width: 66pt;"></col><col style="width: 63.8pt;"></col><col style="width: 56.9pt;"></col><col style="width: 55.55pt;"></col><col style="width: 60.35pt;"></col><col style="width: 40.5pt;"></col><col style="width: 31.65pt;"></col><col style="width: 36.6pt;"></col></colgroup><tbody><tr style="height: 29.35pt;"><td style="width: 45.1pt; border: 1pt solid black; padding: 0cm 5.4pt; height: 29.35pt;"></td><td style="width: 66pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">Interet Intercalaire

</td><td style="width: 63.8pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">\+ Value

</td><td style="width: 56.9pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">-Value

</td><td style="width: 55.55pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">Interet

</td><td style="width: 60.35pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">+ValueRemb.

</td><td style="width: 40.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">-Value Reùn

</td><td style="width: 31.65pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">Loyer

</td><td style="width: 36.6pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: black black black currentcolor; border-image: none; padding: 0cm 5.4pt; height: 29.35pt;">Dotation

</td></tr><tr style="height: 15pt;"><td style="width: 45.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor black black; border-image: none; padding: 0cm 5.4pt; height: 15pt;">Echus

</td><td style="width: 66pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Somme ( ClientCompteJourValMobs.MntIntercalaireEchu)

</td><td style="width: 63.8pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Somme( Transactions.MntPMV)

</td><td style="width: 56.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Somme( Transactions.MntPMV)

</td><td style="width: 55.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Somme ( Transactions. MntIntEchus)

</td><td style="width: 60.35pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 40.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 31.65pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td><td style="width: 36.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 45.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor black black; border-image: none; padding: 0cm 5.4pt; height: 15pt;"></td><td style="width: 66pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Compte de

Résultat

</td><td style="width: 63.8pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Compte de capital

</td><td style="width: 56.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Compte de capital

</td><td style="width: 55.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Compte de

Résultat

</td><td style="width: 60.35pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 40.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 31.65pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td><td style="width: 36.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 45.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor black black; border-image: none; padding: 0cm 5.4pt; height: 15pt;">Report

</td><td style="width: 66pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Somme (ClientCompteJourValMobs.MntIntIntercalaires)

</td><td style="width: 63.8pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Somme(ClientCompteJourValMobs.MntPMVPotCpte)

</td><td style="width: 56.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">X</span>

</td><td style="width: 55.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

(Somme ClientCompteJourValMobs.MntIntCouruNetDet ) d’ajourd’hui

</td><td style="width: 60.35pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Crédit :</span>

Somme (ClientCompteJourValMobs.PMVSurBTA)

</td><td style="width: 40.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 31.65pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td><td style="width: 36.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td></tr><tr style="height: 15pt;"><td style="width: 45.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor black black; border-image: none; padding: 0cm 5.4pt; height: 15pt;">3

</td><td style="width: 66pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Compte de

Résultat

</td><td style="width: 63.8pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Compte de

Capital

</td><td style="width: 56.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 55.55pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Compte de

Résultat

</td><td style="width: 60.35pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"><span style="color: red;">Débit :</span>

Compte de capital

</td><td style="width: 40.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;">X

</td><td style="width: 31.65pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td><td style="width: 36.6pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor black black currentcolor; padding: 0cm 5.4pt; height: 15pt;"></td></tr></tbody></table>

## Partie 2 ( Ecriture Comptable Frais Fin d'année )

\- On récupère tous les frais calculés pour la période de l’exercice (de DateDébut à DateFin), pour chaque type de frais.

\- Pour chaque frais, on prend le montant dans la table ClientCompteFrais.

\- On fait la somme de tous ces montants et on la met dans une variable montantTotal.

<u>**NB**</u><span style="white-space: pre-wrap;"> : le Type Frais doit OBLIGATOIREMENT etre MntFraisFixe ou MntActifNetAvantFG pour suivre la logique expliqué dans la paragraphe.</span>

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/FP9image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/FP9image.png)

\- On crée ensuite notre écriture comptable :

\- Pour la première écriture : le crédit reçoit montantTotal, le débit est à 0, et le compte comptable utilisé est celui du résultat d’exercice de l’exercice comptable.

\- Pour la deuxième écriture : le débit reçoit montantTotal, le crédit est à 0, et le compte comptable est pris depuis la ligne TypeOpeComptaDetail comme montré dans la capture.

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/6L0image.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/6L0image.png)

\- Enfin, si l’écriture est équilibrée, on la garde. Sinon, le système l’efface.

//old ( a effacer apres la confirmation de si nacer )

MntD // MntC =&gt; ClientCompteFrai.Montant

TypeOpeComptaDetail : CompeComptable de la ligne débiteur ( une seule ? ) CompteComptable de la résultatExercice

Pourquoi le traitement gère séparément les frais divers et les frais de gestion ( TypeFrais.FraisDeGestion = True or False ).

//Fin

## Partie 3 ( Ecriture Comptable Frais Transactions ) :

\- On récupère tous les frais de transactions pour le compte client, pour la période de l’exercice (DateDébut → DateFin).

\- Le montant total des frais est calculé en faisant la somme des MntFrais dans la table Transactions, en ignorant les transactions annulées et celles où TypeOpe.EcranSaisie = 'D'.

**On crée l’écriture comptable :**

- Crédit : reçoit le montant total, le débit est à 0, et le compte utilisé est celui de TypeOpeComptaDetail, mais seulement si le paramètre provenanceMontant vaut MntFrais (comme indiqué dans la capture).

[![image.png](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/scaled-1680-/jpNimage.png)](https://docs.tsi.com.tn/uploads/images/gallery/2026-01/jpNimage.png)

- Débit : reçoit le même montant, le crédit est à 0, et le compte utilisé est CCCapitalSocialDebEx (Capital Social début exercice).

\- Si l’écriture est équilibrée (crédits = débits), on la garde. Sinon, le système l’efface.

## Partie 4 ( Ecritures Comptable des Transactions Rachats &amp; Souscriptions ):

- TypeOpeComptaDetail dont le TypeOpeCompta a TransactionOuDenouement = "T" et Concerne = "VALMOB".

Première partie — Capital Social :

269. Pour chaque TypeOpeComptaDetail , on récupère la liste des transactions correspondantes via GetObjectOfClientCompteOPCVMHorsAnnulationEntreDeuxDateByTypeOpeDet ( a voir avec si nacer )
270. Pour chaque TypeOpeComptaDetailA, on parcourt toutes les transactions et on calcule la somme des montants selon la règle ProvenanceMontant multipliés par un coefficient :
MntCouponCouruAchat, MntFrais, MntInteretPrecompteBrut, MntInteretPrecompteNet, MontantRS, Nominal/NbreNominal/QPVLNominal, MntPrixRevient, MntCouponCouru, MntInteretsCourusDetention, MntPlusMoinsValue, QPSNDEANT, QPSNDEENC, MntIntEchus, MntGPC et MntSouscrit.

- Compte comptable : TypeOpeComptaDetail.CompteComptable
- Débit ou Crédit : selon Sens ("C" = Débit, "D" = Crédit)
- Montant : la somme calculée.
- L'autre ligne : le compte utilisé est CCCapitalSocialDebEx.

Deuxième partie — Résultat :

274. Même traitement que la première partie, mais avec des règles ProvenanceMontant différentes :
275. QPSDEENC ,QPSDEANT et QPSDRAN\_N1
276. Les lignes de détail utilisent aussi TypeOpeComptaDetail.CompteComptable.
277. L'autre ligne: le compte utilisé est CCResultatExercice.
Transaction.( le montant parametré ) dans regle de comptablisation parmi :

-MntCouponCouruAchat

-MntFrais

-MntInteretPrecompteBrut

-MntInteretPrecompteNet

-MontantRS

-Nominal

-Nbre\*Nominal

-QPVLNominal

-MntPrixRevient

-MntCouponCouru

-MntInteretsCourusDetenti

-MntPlusMoinsValue

-QPSNDEENC

-MntIntEchus

-MntGPC"

-MntSouscrit

Selon le parametrage de ProvenanceMontant au niveau de l’écran Règle de comptabilisation

Comptecomptable de la règle de comptabilisation

Comptecomptable de capital

## Partie 5 : Espèces

### \# Intérêt intercalaire Plus-value Intérêt + value Remb

###   


<span style="white-space: pre-wrap;">Montant ClientCompteJourValMobs.MntIntCouruNetDet ClientCompteJourValMobs.MntPMVPotCpte ClientCompteJourValMobs.MntIntCouruNetDet ClientCompteJourValMobs.PMVSurBTA # </span><span style="color: windowtext; white-space: pre-wrap;">Comptecomptable credit </span><span style="white-space: pre-wrap;">CpteComptaDebitICD CpteComptaDebitPV CpteComptaDebitICD CpteComptaDebitPVRBT # </span><span style="color: windowtext;">Comptecomptable debit</span><span style="white-space: pre-wrap;"> RepCpteComptaIntE RepCpteComptaPV RepCpteComptaIntE RepCpteComptaPVRBT # </span><span style="color: windowtext;">journalcomptable</span><span style="white-space: pre-wrap;"> Journal Ouverture Journal Transaction Journal Ouverture Journal Transaction</span>

### Plan comptable détaillé

<table id="bkmrk-101000capital-social" style="border-collapse: collapse;"><colgroup><col style="width: 58.6pt;"></col><col style="width: 271.15pt;"></col></colgroup><tbody><tr style="height: 15pt;"><td style="width: 58.6pt; border: 1pt solid windowtext; padding: 0.75pt 0.75pt 0cm; height: 15pt;">101000

</td><td style="width: 271.15pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentcolor; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CAPITAL SOCIAL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">102100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">SOUSCRIPTIONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">102200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RACHATS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">103100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COMMISSION DE SOUSCRIPTION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">103200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COMMISSION DE RACHAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">103910

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RETROCESSION DE COMMISSION DE SOUC.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">103920

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RETROCESSION DE COMMISSION DE RACHAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">104000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">FRAIS DE NEGOCIATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">105110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">VDE/ACTIONS, VAL. ASSIM ET DRTS RATACHES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">105120

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">VDE/OBLIGATIONS ET VALEURS ASSIMILEES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">105125

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">VDE/OBLIG. &amp; VAL. ASS. REGULARISATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">105130

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">VDE / OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PLUVAL REALISEES/OBLIG. ET VAL ASS (BTA)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106001

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">MOINVAL REALISEES/OBLIG.ET VAL ASS (BTA)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106111

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PLUVAL REAL/ACT VAL ASS ET DRT RAT.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106112

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">MOINVAL. REAL/ACT VAL ASS ET DRT RAT.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106121

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PLUVAL REALISEES/OBLIG. ET VAL ASSI

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106122

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">MOINVAL REALISEES/OBLIG. ET VAL ASSI

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106131

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PLUVAL REALISEES / OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106132

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">MOINVAL REALISEES SUR TITRES OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106140

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REAL./ AUTRES VALEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">106150

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REAL./ PLACEMENTS MONÉTAIRES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">107110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REPORT/ACT VAL ASS ET DRT RAT.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">107120

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REPORT/OBLIG.ET VAL ASSIMIL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">107130

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REPORT / OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">107140

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">+/- VAL REPORT / AUTRES TITRES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">121000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REPORT A NOUVEAU SUR ARRONDIS DE COUPONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">127000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECART /DIFF. D'ESTIMATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">129000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES RESULTATS REPORTES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">131000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RESULTAT DE L'EXERCICE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">141000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RESULTAT DE L'EXERCICE EN INSTANCE D'AFF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">142000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RESULTAT DE L'EXERCICE CLOS INST DE DIST

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">143000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">RESULTAT NON DISTRIB. / EXERCICE CLOS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">151000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DES SND (SOUSCRIPTION)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">151100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DES SND (RACHAT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">151300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL AUTRES SD REPORTES (SOUSCRIPTION)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">151310

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL AUTRES SD REPORTES (RACHAT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL SUR ARRONDI VL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL RAN /ARRONDIS DE COUPONS (SOUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL RAN / ARRONDIS DE COUPONS (RACHAT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DU RESULTATS DE L'EXERCICE (SOUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152210

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DU RESULTATS DE L'EXERCICE (RAC)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">152300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL AUTRES RESULTATS REPORTES (rachat)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">153100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL RESUL EXE CLOS EN INS D'AF (sous)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">153110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL RESUL EXE CLOS EN INS D'AF (rach)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">153200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DU RESUL DE L'EXE CLOS INST DE DIS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">154110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL DU RT EN INST. D'AFF. (RACHAT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">221000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">TERRAINS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">222000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CONSTRUCTIONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">228000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES IMMOBILISATIONS CORPORELLES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">265000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DEPOTS ET CAUTIONNEMENTS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">268000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES IMMOBILISATIONS FINANCIERES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">282200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT DES CONSTRUCTIONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">282800

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT DES AUTRES IMMO CORPORELLE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">311100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ACTIONS, VALEURS ASSI ET DRTS RATACHES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">311500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">TITRE EN COURS DE TRANSFORMATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">311900

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE/ ACTIONS, VALEURS ASSI ET DRT RATACHE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312010

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">OBLIGATIONS ET VAL. ASSIM. ETAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312050

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INT. COURUS / OB. ET VAL ASSIM. ETAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312090

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE/OBLIGATIONS ET VALEURS ASSIM. ETAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">OBLIGATIONS ET VAL. ASSIM. ETAT (BTA)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312150

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INT. COU / OB. ET VAL ASSIM. ETAT (BTA)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312190

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE/OBLIG ET VALEURS ASSIM. ETAT (BTA)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312210

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">OBLIGATIONS STE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312250

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COUR/ OBLIG ET VAL ASSIM. STE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312290

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE/OBLIG ET VALEURS ASSIMILEES STE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COUR/ OBLIGATIONS ET VAL ASSIMI

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312510

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS INTERCALAIRES COURUS SUR OBLG

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS ECHU/ OBLIGATIONS ET VAL ASSIMI

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">312900

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE/OBLIGATIONS ET VALEURS ASSIMILEES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">313100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ACTIONS SICAV

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">313200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PARTS DE FCP

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">313900

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE SUR TITRES OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">319100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES VALEURS DU PORTEFEUILLE-TITRES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">319700

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS SUR AUTRES VALEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">319900

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DE SUR AUTRE VALEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">321100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">BONS DU TRESOR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">321300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS SUR BON DU TRESOR ECHUS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">321400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS PRECOMPTES SUR BON DU TRESOR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">321500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS SUR BONS DU TRESOR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">322100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">BILLETS DE TRESORERIE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">322400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS PRECOMPTES SUR BILLETS TRESORER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">322500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS SUR BILLET TRESORERIE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">322502

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERET DE RETARD/BILLET DE TRESORERIE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">323100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CERTIFICATS DE DEPOT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">323400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS PRECOMPTES SUR CD

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">323500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS SUR CD

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">324100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">BONS DE CAISSE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">324400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS PRECPT/BONS DE CAISSE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">324500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS/BONS DE CAISSE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">334500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS SUR COMPTE COURANT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">350000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECRAT SUR INTERETS COURUS/oblig.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">360000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECART /DIFF. D'ESTIMATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">370000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECRAT SUR INTERETS COURUS/TCN.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">401000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">GESTIONNAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">402000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DEPOSITAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">403000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES OPÉRATEURS CREDITEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">403001

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PUBLICATIONS DIVERSES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">403100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PUBLICATIONS CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">403200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">IMPOTS A PAYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">404000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE BUDGETISÉE CONSTATATION LINEAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">404100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE PROVISIONNÉE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">404200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE PROVISIONNÉE CONTRE PARTIE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">405000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">JETON DE PRESENCE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">411000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DIVIDENDE A RECEVOIR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">411200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COM./PLAC./A RECEVOIR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">412000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS A RECEVOIR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">413000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">OBLIGATIONS AMORTIES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">414000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PLACEMENTS MONETAIRES ECHUS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">415000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">SOUSCRIPTION A TITRE REDUCTIBLE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">440000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ACTIONNAIRES ET PORTEURS DE PARTS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">440100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DIVIDENDES A PAYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">440200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DIVIDENDE REINVESTIS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">451000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PERSONNEL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">452000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ETAT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">452100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ETAT RETENUE A LA SOURCE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">457000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES DEBITEURS RAS SUR BTA

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">457100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES DEBITEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">458000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES CREDITEURS (CMF)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">458100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES CREDITEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">458600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGES A PAYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">458610

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGES A PAYER SUR EXERCICE ANTERIEUR

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR R.FIN.API

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR DEPOSITAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">460600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE A AMORTIR CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORTIR CONTRE AGO

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORTIR CONTRE CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORTIR CONTRE LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORTIR CONTRE SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORT. CONTRE DEPOS.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">462600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHA. A AMORTIR CONTRE P CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">471000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COMPTE DE REGULARISATION ACTIF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">471100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INT. INTER. PERCUS D'AVANCE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">472000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COMPTE DE REGULARISATION PASSIF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI.LINEAIRE R.FIN.API

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI.LINEAIRE CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI. LINEAIRE LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI. LINEAIRE SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT LINEAIRE DEPO

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">480600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT LINEAIRE CH.6

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">490100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE AGO

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">490200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">490300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">490400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">491000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL ARRONDI VL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">531000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DEPOT A TERME

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">532000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DEPOTS A VUE REMUNERES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">533100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AVOIRS EN BANQUE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">533140

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CAISSE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">533150

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">COMPTES COURANT PLACEMENT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">533200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">SOMMES A L'ENCAISSEMENT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">533300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">SOMMES A REGLER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">601000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REMUNERATION DU GESTIONNAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">602000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REMUNERATION DU DEPOSITAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">611000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REMUNERATION D'INTERM. &amp; HONORAIRES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">611100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REMUNERATION CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">612000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REDEVANCE CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">612100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">IMPOT &amp; TAXES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">613000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PUBLICITE &amp; PUBLICATIONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">614000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">SERVICES BANCAIRES &amp; ASSIMILES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">614100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">FRAIS DIVERS BANCAIRES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">615000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">LOCATION &amp; CHARGES LOCATIVES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">616000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ENTRETIENS &amp; REPARATIONS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">617000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">PRIMES D'ASSURANCE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">619000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES SERVISES EXTER. LIES A L'EXPLOIT.

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">620000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES CHARGES D'EXPLOITATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">621000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGES DIVERSES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">641000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REMUNERATIONS DU PERSONNEL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">642000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGES SOCIALES

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">643000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES CHARGES DU PERSONNEL &amp; CH.SOCIAL

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">651000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">FRAIS DE PRE-EXPLOITATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">652000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">FRAIS DE CONSEIL &amp; D'ASSEMBLEE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">653000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">JETON DE PRESENCE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">654000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">FOURNITURES DE BUREAU

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">661000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">IMPOTS,TAXES &amp; VERSEMENTS ASSIMILE/REMUN

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">665000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES IMPOTS &amp; TAXES &amp; VERSEMENT ASSIMI

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">670000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DOTATIONS AUX FRAIS DE GESTION BUTGETISE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">671000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">DOT. FRAIS GESTION BUTGET(DEP.PER)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI. LINEAIRE R.FIN.API

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI.LINEAIRE CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI. LINEAIRE LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTI. LINEAIRE SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT LINEAIRE DEPOS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">680600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AMORTISSEMENT LINEAIRE CH6

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">682100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE DP AGO

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">682200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE DP CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">682300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE DP LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">682400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE DP SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">682600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE VISA CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">690100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE R.FIN.API

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">690200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE CAC

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">690300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE LOYER

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">690400

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE SALAIRE

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">690600

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">CHARGE AMORTIE CMF

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">701000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. ACTI.,VAL. ASSIMI.&amp; DROITS RATTACH

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OBLI. ET VAL. ASSIM. (POT.)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702050

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OBLI. ET VAL. ASSIM. (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OBLI. ET VAL. ASSIM. ETAT (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OBLIG. ET VAL. ASSIM. (RÉAJUST)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702210

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV.INTERC. OBLIG. ET VAL. ASSIM.(POT.)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702250

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OB. VAL. ASS. STE. (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">702300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OBLIG. ET VAL. ASSIM. STE. (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">703000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. OPCVM

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">704000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERET DE RETARD (POT.)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">705000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. AUTRES VALEURS

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">705100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. /AUTRES VALEURS (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">705200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. AUTRES VALEURS (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706100

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BONS DU TRÉSOR (POTENTIEL)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706110

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BONS DE TRÉSOR (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706120

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BONS DU TRÉSOR (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706200

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BILLETS DE TRÉSORERIE (POT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706210

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BILLET DE TRESORERIE (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706220

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BILLET DE TRÉSORERIES (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706230

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. BILLET DE TRÉSORERIES (RETARD)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706300

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. CERTIFICAT DE DEPOT(POTENTIEL)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706310

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. CERTIFICAT DE DEPOT (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706320

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. CERTIFICAT DE DEPOTS (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706500

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. DAT (POT.)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706510

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. DAT (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706520

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. DAT (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706900

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. AUTRES PLACEMENT MONÉTAIRES (POT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706910

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. AUTRES PLACEMENT MON. (REPORT)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">706920

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REV. AUTRES PLACEMENT MONÉTAIRES (ECHUS)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">711000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS SUR COMPTES DE DEPOT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">730000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">AUTRES PRODUITS D'EXPLOITATION

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">740000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECART SUR INTERETS COURUS/oblig

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">750000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">INTERETS COURUS REPORT

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">760000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">ECART SUR INTERETS COURUS/TCN

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">770000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL. SOM. DIST. EX. EN COURS. (SOUS.)

</td></tr><tr style="height: 15pt;"><td style="width: 58.6pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentcolor windowtext windowtext; border-image: none; padding: 0.75pt 0.75pt 0cm; height: 15pt;">771000

</td><td style="width: 271.15pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentcolor windowtext windowtext currentcolor; padding: 0.75pt 0.75pt 0cm; height: 15pt;">REGUL. SOM. DIST. EX. EN COURS. (RACHAT)

</td></tr></tbody></table>