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I- CRÉANCES EN SOUFFRANCE |
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1- CLASSIFICATION D'UNE CRÉANCE EN SOUFFRANCE |
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SCHÉMA A |
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CLASSIFICATION
EN CRÉANCES EN SOUFFRANCE |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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TOTAUX |
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105 |
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0 |
0 |
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20/21/22/23... |
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291 |
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Crédits |
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Créances en |
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souffrance |
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A |
Classification CS |
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105 |
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105 |
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SOLDES |
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105 |
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105 |
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2- RÉCUPÉRATION SUR CRÉANCE EN SOUFFRANCE |
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SCHÉMA B |
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RÉCUPÉRATION DE CRÉANCE |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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B |
Récupération de créance |
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-10 |
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TOTAUX |
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95 |
0 |
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0 |
0 |
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291 |
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Créances en |
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Trésorerie |
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souffrance |
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Soldes |
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105 |
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B |
Récupération |
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10 |
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10 |
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SOLDES |
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95 |
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10 |
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3- CONSTATATION D'AGIOS RÉSERVES |
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SCHÉMA C |
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AGIOS RÉSERVES |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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B |
Récupération de créance |
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-10 |
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C |
Agios réservés |
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5 |
5 |
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TOTAUX |
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100 |
5 |
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0 |
0 |
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291 |
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298 |
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Créances en |
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Agios |
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souffrance |
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réservés |
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Soldes |
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95 |
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C |
Agios réservés |
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5 |
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5 |
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SOLDES |
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100 |
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5 |
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Dans
le bilan, la créance apparaîtra en net, sous déduction des agios réservés
: |
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95 |
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4- CONSTATATION DU PROVISIONNEMENT |
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SCHÉMA D |
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PROVISION |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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B |
Récupération de créance |
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-10 |
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B |
Agios réservés |
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5 |
5 |
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D |
Provision |
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80 |
-80 |
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TOTAUX |
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100 |
5 |
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80 |
-80 |
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291 |
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298 |
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299 |
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671 |
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Créances en |
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Agios |
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Prov.
créances |
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Dot. aux
prov. |
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souffrance |
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réservés |
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en
souffrance |
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Créances
souffrance |
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Soldes |
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100 |
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5 |
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D |
Provision |
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80 |
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80 |
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SOLDES |
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100 |
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5 |
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80 |
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80 |
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Dans
le bilan, la créance apparaîtra en net, sous déduction des agios réservés et
des provisions : |
15 |
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Le CPC constatera une
charge de : |
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80 |
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5- REPRISE DE LA PROVISION |
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SCHÉMA E |
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REPRISE DE
PROVISION |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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B |
Récupération de créance |
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-10 |
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C |
Agios réservés |
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5 |
5 |
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D |
Provision |
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80 |
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E |
Reprise de provision |
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-20 |
20 |
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TOTAUX |
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100 |
5 |
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60 |
20 |
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291 |
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298 |
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299 |
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7712 |
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Créances en |
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Agios |
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Prov.
créances |
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Reprise de
prov. |
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souffrance |
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réservés |
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en
souffrance |
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Créances en
souff |
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Soldes |
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100 |
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5 |
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80 |
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E |
Reprise de prov. |
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20 |
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20 |
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SOLDES |
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100 |
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5 |
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60 |
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20 |
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Dans
le bilan, la créance apparaîtra en net, sous déduction des agios réservés et
des provisions : |
35 |
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Le CPC constatera un
produit de : |
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20 |
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6- SOLDE DE LA CRÉANCE EN SOUFFRANCE AVEC UN
EXCÉDENT DE PROVISIONS |
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SCHÉMA F1 |
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CAS 1 :
RÉCUPÉRATION FINALE DE : |
45 |
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Créance |
Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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105 |
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B |
Récupération de créance |
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-10 |
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C |
Agios réservés |
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5 |
5 |
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D |
Provision |
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80 |
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E |
Reprise de provision |
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-20 |
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F |
Récupération finale |
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-45 |
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Reprise agios réservés |
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-5 |
-5 |
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Reprise provision |
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-60 |
60 |
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Annulation créance en
souffrance |
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-50 |
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-50 |
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TOTAUX |
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0 |
0 |
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0 |
10 |
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REPRISE DE
PROVISION |
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291 |
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7712 |
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Prov.
créances |
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Reprise de
prov. |
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en
souffrance |
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Créances en
souf. |
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Soldes |
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60 |
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F |
Récupération |
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60 |
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60 |
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SOLDES |
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0 |
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60 |
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SOLDE DE
LA CRÉANCE |
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|
291 |
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298 |
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6721 |
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Créances en |
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Agios |
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Trésorerie |
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Créances. |
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souffrance |
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réservés |
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irrec couvertes |
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Soldes |
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100 |
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5 |
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F |
Récupération |
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45 |
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45 |
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F |
Annulation agios |
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5 |
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5 |
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F |
Annulation CS |
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50 |
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|
50 |
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SOLDES |
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0 |
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0 |
|
45 |
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50 |
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Le CPC constatera un
produit net de : |
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10 |
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7- SOLDE DE LA CRÉANCE EN SOUFFRANCE AVEC UNE
INSUFFISANCE DE PROVISIONS |
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SCHÉMA F2 |
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CAS 2 :
RÉCUPÉRATION FINALE DE : |
10 |
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Créance |
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Agios R. |
Prov. |
Résultat |
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A |
Classification créance en
souffrance |
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|
105 |
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B |
Récupération de créance |
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|
-10 |
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C |
Agios réservés |
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|
5 |
5 |
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D |
Provision |
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|
80 |
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E |
Reprise de provision |
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|
-20 |
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F |
Récupération finale |
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|
-10 |
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|
Reprise agios réservés |
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|
-5 |
-5 |
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|
Reprise provision |
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|
|
-60 |
60 |
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|
|
Annulation créance en
souffrance |
|
|
-85 |
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|
-85 |
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|
TOTAUX |
|
0 |
0 |
|
0 |
-25 |
|
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|
REPRISE DE
PROVISION |
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|
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|
|
299 |
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|
7712 |
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|
Prov.
créances |
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|
Reprise de
prov. |
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|
en
souffrance |
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Créances en
souf. |
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|
Soldes |
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|
60 |
|
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|
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|
|
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F |
Provision |
|
60 |
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|
|
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|
60 |
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|
|
SOLDES |
|
|
0 |
|
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|
|
|
|
|
|
|
|
60 |
|
|
|
|
|
SOLDE DE
LA CRÉANCE |
|
|
|
|
|
291 |
|
298 |
|
|
|
6721 |
|
6722 |
|
|
|
|
|
Créances en |
|
Agios |
|
Trésorerie |
Créances irrécup. |
|
Créances
irrécup. |
|
|
|
|
souffrance |
|
réservés |
|
|
|
|
Couvertes |
|
Non couvertes |
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
Soldes |
|
100 |
|
|
5 |
|
|
|
|
|
|
|
|
|
|
F |
Récupération |
|
|
10 |
|
|
|
|
10 |
|
|
|
|
|
|
|
|
F |
Annulation agios |
|
|
5 |
|
5 |
|
|
|
|
|
|
|
|
|
|
|
F |
Annulation CS |
|
|
85 |
|
|
|
|
|
|
|
60 |
|
|
25 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
0 |
|
|
|
0 |
|
10 |
|
|
60 |
|
|
25 |
|
|
|
|
|
|
|
|
Le CPC constatera une
charge nette de : |
25 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8- RÉCUPÉRATION SUR CRÉANCES AMORTIES |
|
|
|
|
|
|
|
|
SCHÉMA G |
|
RÉCUPÉRATION
SUR CRÉANCES AMORTIES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
772 |
|
|
|
|
|
|
|
|
|
|
|
Récupération |
|
|
|
|
|
Trésorerie |
|
|
|
|
|
|
|
sur créances |
|
|
|
|
|
|
|
|
|
|
amorties |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G |
Récupération |
|
10 |
|
|
|
|
|
|
|
10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
10 |
|
|
|
|
|
|
|
|
|
|
|
|
10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|