|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EMPRUNT EN
DEVISES AVEC GARANTIE DE CHANGE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
COMPTABILITE
USD |
|
|
|
|
|
|
|
|
|
|
3815 |
|
|
|
1451 |
|
1215 |
|
|
|
|
|
position
change |
|
|
|
Emprunt |
|
Correspondant |
|
|
|
|
|
Structurelle |
|
|
|
Financier |
|
étranger |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Emprunt |
|
|
|
|
1 000 |
|
|
|
1 000 |
|
|
|
|
Vente devises |
|
1 000 |
|
|
|
|
|
1 000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
1 000 |
|
|
|
|
|
|
1 000 |
|
|
|
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
COMPTABILITE DIRHAMS |
|
|
|
|
35 |
|
6481 |
|
3832 |
|
3816 |
|
1211 |
|
|
|
|
|
Débiteurs |
|
Perte de |
|
Ecart de |
|
CV
Pos.change |
|
Correspondant |
|
|
|
|
|
divers |
|
change |
|
conversion |
|
Structurelle |
|
Maroc |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Vente devises |
|
|
|
|
|
|
|
|
|
|
9 000 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
9 000 |
|
|
|
|
Réévaluations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cours à T1 : 8,9 |
|
|
|
|
|
|
|
100 |
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
100 |
|
|
|
|
|
|
|
Cours à T2 : 9,2 |
|
|
|
|
|
|
300 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
300 |
|
|
|
|
|
|
Arrêté : Cours garanti : 9,15 |
|
150 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
50 |
|
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
|
200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SOLDES |
|
150 |
|
|
50 |
|
|
|
0 |
|
|
9 200 |
|
9 000 |
|
|
|
|
|
|
|
|
|
|
BALANCE DES
COMPTES T2 |
DEVISES |
|
DIRHAMS |
|
|
|
N° Compte |
|
Libellé |
DT |
CR |
|
DT |
CR |
|
|
|
|
|
|
|
|
|
|
|
|
|
121 |
|
Correspondant |
|
|
|
|
9 000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3815 |
|
Position de change
structurelle |
|
1 000 |
|
|
9200 |
|
|
|
|
3816 |
|
Contre-valeur des
positions de change structurelles |
|
|
|
|
|
9 200 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1451 |
|
Emprunt financier |
|
|
1 000 |
|
|
9200 |
|
|
|
35 |
|
Débiteurs divers |
|
|
|
|
150 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6XX |
|
Perte de change |
|
|
|
|
50 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1 000 |
1 000 |
|
18 400 |
18 400 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|