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DOTATION SUCCURSALE A L'ETRANGER |
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COMPTABILITÉ DIRHAMS |
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COMPTABILITÉ EURO |
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1215 |
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4257 |
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3816 |
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3815 |
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1215 |
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Correspondant |
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Ecart de |
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CV Pos. change |
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position change |
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Corresp. |
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conversion |
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Structurelle |
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Structurelle |
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étrangers |
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Achat devises |
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1 500 |
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1500 |
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150 |
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150 |
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Cours : 10 |
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150 |
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425 |
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Dotation |
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succursale |
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Dotation |
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150 |
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Réévaluations |
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Cours
à T1 : 10,5 |
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75 |
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75 |
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Cours à T2 : 9,5 |
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150 |
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150 |
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150 |
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SOLDES |
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1 500 |
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75 |
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1 425 |
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150 |
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150 |
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BALANCE DES COMPTES T1 |
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DEVISES |
DIRHAMS |
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N° Compte |
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Libellé |
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DT |
CR |
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DT |
CR |
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1215 |
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Correspondant |
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1500 |
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3815 |
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Position de change
structurelle |
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150 |
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1575 |
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3816 |
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Contre-valeur des positions
de change structurelles |
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1575 |
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425 |
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Dotation des succursales à
l'étranger |
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510 |
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1575 |
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4257 |
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Ecart de conversion |
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75 |
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150 |
150 |
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3150 |
3150 |
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BALANCE DES COMPTES T2 |
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DEVISES |
DIRHAMS |
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N° Compte |
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Libellé |
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DT |
CR |
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DT |
CR |
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1215 |
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Correspondant |
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1500 |
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3815 |
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Position de change
structurelle |
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150 |
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1425 |
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3816 |
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Contre-valeur des positions
de change structurelles |
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1425 |
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425 |
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Dotation des succursales à
l'étranger |
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150 |
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|
1425 |
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4257 |
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Ecart de conversion |
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75 |
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150 |
150 |
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2925 |
2925 |
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