SCHÉMA  14		ENCAISSEMENT PORTEFEUILLE ESCOMPTE
				BILAN											HORS-BILAN
				2211						3895 / 12					8815			889
				Escompte						Chambre C.					Valeurs à l'enc.			Compte de
				commercial						ou corresp.					Port. escompte			contrepartie
	A	Envoi anticipé													100		--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------		100
	B	Échéance			100				--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------	100						100	--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------	100
	SOLDES				100					100						0		0
	SCHÉMA  15		ENCAISSEMENT PORTEFEUILLE ESCOMPTE
			RETOUR IMPAYÉ
				BILAN											HORS-BILAN
				2211			2217			3895 / 12					8815			889
				Escompte			Effets			Chambre C.					VE-ND			Compte de
				commercial			impayés			ou corresp.					Port. escompte			contrepartie
	A	Envoi anticipé													100		--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------		100
	B	Échéance			100				--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------	100						100	--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------	100
	C	Retour impayé					100		--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------		100
	SOLDES				100		100			0						0		0