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[null,null,null,null,"Période de la déclaration",null,null,null,null,null,null,null,null,"QXNS7-XPO44-PO57E-PNQ72"]
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[null,null,null,null,"Du :",null,"Au :",null,null,null,null,null,null,{"$f":"+\"Du \" & DAY(DATEDEBUT)&\"/\"&MONTH(DATEDEBUT)&\"/\"& YEAR(DATEDEBUT) & \" Au \" & DAY(DATEFIN)&\"/\"&MONTH(DATEFIN)&\"/\"& YEAR(DATEFIN)","v":"Du 0/1/1900 Au 0/1/1900"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+\"Au \" & DAY(DATEFIN)&\"/\"&MONTH(DATEFIN)&\"/\"& YEAR(DATEFIN)","v":"Au 0/1/1900"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Ver35"]
[]
[]
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[null,"Informations Société"]
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[null,null,"Nom Société :"]
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[null,null,"IF :",null,null,"ICE :",null,null,"RC :"]
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[null,null,"CNSS :",null,null,"Patente :"]
[]
[null,null,"Téléphone :",null,null,"Fax :",null,null,"Email :"]
[]
[null,null,"Adresse :"]
[]
[null,null,"Ville :"]

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["COMPTETEXTE","CHECK","COMPTE","INTITULE","DEBIT PRECEDENT","CREDIT PRECEDENT","DEBIT","CREDIT","SOLDE DEBIT","SOLDE CREDIT"]
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{"sheet":"T00","index":3,"n_rows":47,"n_cols":8,"rows_kept":47,"cut":false,"hidden":false,"merged":[[21,1,21,2],[2,2,2,6],[3,2,3,6],[4,2,4,6],[6,2,6,6],[7,2,7,6],[12,1,12,2],[15,1,15,2],[18,1,18,2]]}
[1,null,null,null,null,null,null,"Modèle 100/IS/N"]
[]
[null,null,"PIECES ANNEXES A LA"]
[null,null,"DECLARATION FISCALE"]
[null,null,{"$f":"+YEAR(DATEFIN)","v":1900}]
[]
[null,null,"IMPOT SUR LES SOCIETES"]
[null,null,"(Modèle Comptable Normal)"]
[]
[]
[]
[]
[null,"Raison sociale :",null,{"$f":"+SOCIETE","v":0}]
[]
[]
[null,"Identifiant Fiscal :",null,{"$f":"+IF","v":0}]
[]
[]
[null,"I.C.E. :",null,{"$f":"+ICE","v":0}]
[]
[]
[null,"Adresse :",null,{"$f":"+ADRESSE","v":0}]
[null,null,null,{"$f":"+VILLE","v":0}]
[]
[]
[]
[null,null,null,null,{"$f":"\"A \"&PROPER(VILLE)&\" , Le \"&DAY(NOW())&\"/\"&MONTH(NOW())&\"/\"&YEAR(NOW())","v":"A  , Le 6/2/2020"}]
[]
[null,null,null,null,"Signature"]
[]
[]
[]
[]
[]
[null,null,null,"CADRE RESERVE A L'ADMINISTRATION "]
[]
[]
[null,"Numéro d'Enregistrement de la Déclaration :"]
[]
[]
[null,"Date :"]
[]
[null,null,null,null,"Signature "]
[]
[]
[null,"N.B : Les tableaux de 1 à 14 sont conformes aux états prévus par la loi n° 9.88 relative aux obligations "]
[null,"comptables des commerçants promulguée par le Dahir n° 1.92..138 du 3 Joumada II 1413 (15.12.1992)"]

{"sheet":"T01","index":4,"n_rows":103,"n_cols":6,"rows_kept":103,"cut":false,"hidden":false,"merged":[[56,0,56,2],[54,0,54,4],[57,0,82,0],[0,0,0,5],[95,0,99,0],[83,0,94,0],[4,0,29,0],[30,0,46,0],[2,5,3,5],[2,0,3,1],[2,2,2,4],[47,0,51,0]]}
["BILAN - ACTIF"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Eléments",null,"Exercice",null,null,"Exercice Précédent"]
[null,null,"Brut","Amort. & Prov.","Net"]
["ACTIF IMMOBILISE","IMMOBILISATION EN NON VALEUR ( a )",{"$f":"SUM(C6:C8)","v":0},{"$f":"SUM(D6:D8)","v":0},{"$f":"SUM(E6:E8)","v":0},{"$f":"SUM(F6,F7,F8)","v":0}]
[null,"Frais préliminaires",{"$f":"SoldeN(\"211\")","v":0},{"$f":"-SoldeN(\"2811\")","v":0},{"$f":"C6-D6","v":0},{"$f":"SoldeN_1(\"211\")+SoldeN_1(\"2811\")","v":0}]
[null,"Charges à repartir sur plusieurs exercices",{"$f":"SoldeN(\"212\")","v":0},{"$f":"-SoldeN(\"2812\")","v":0},{"$f":"C7-D7","v":0},{"$f":"SoldeN_1(\"212\")+SoldeN_1(\"2812\")","v":0}]
[null,"Primes de remboursement des obligations",{"$f":"SoldeN(\"213\")","v":0},{"$f":"-SoldeN(\"2813\")","v":0},{"$f":"C8-D8","v":0},{"$f":"SoldeN_1(\"213\")+SoldeN_1(\"2813\")","v":0}]
[null,"IMMOBILISATIONS INCORPORELLES ( b )",{"$f":"SUM(C10:C13)","v":0},{"$f":"SUM(D10:D13)","v":0},{"$f":"SUM(E10:E13)","v":0},{"$f":"SUM(F10,F11,F12,F13)","v":0}]
[null,"Immobilisations en recherche et développement",{"$f":"SoldeN(\"221\")","v":0},{"$f":"-SoldeN(\"2821\")-SoldeN(\"2921\")","v":0},{"$f":"C10-D10","v":0},{"$f":"SoldeN_1(\"221\")+SoldeN_1(\"2821\")+SoldeN_1(\"2921\")","v":0}]
[null,"Brevets, marques, droits et valeurs similaires",{"$f":"SoldeN(\"222\")","v":0},{"$f":"-SoldeN(\"2822\")-SoldeN(\"2922\")","v":0},{"$f":"C11-D11","v":0},{"$f":"SoldeN_1(\"222\")+SoldeN_1(\"2822\")+SoldeN_1(\"2922\")","v":0}]
[null,"Fonds commercial",{"$f":"SoldeN(\"223\")","v":0},{"$f":"-SoldeN(\"2823\")-SoldeN(\"2923\")","v":0},{"$f":"C12-D12","v":0},{"$f":"SoldeN_1(\"223\")+SoldeN_1(\"2823\")+SoldeN_1(\"2923\")","v":0}]
[null,"Autres immobilisations incorporelles",{"$f":"SoldeN(\"228\")","v":0},{"$f":"-SoldeN(\"2828\")-SoldeN(\"2928\")","v":0},{"$f":"C13-D13","v":0},{"$f":"SoldeN_1(\"228\")+SoldeN_1(\"2828\")+SoldeN_1(\"2928\")","v":0}]
[null,"IMMOBILISATIONS CORPORELLES ( c )",{"$f":"SUM(C15:C21)","v":0},{"$f":"SUM(D15:D21)","v":0},{"$f":"SUM(E15:E21)","v":0},{"$f":"SUM(F15,F16,F17,F18,F19,F20,F21)","v":0}]
[null,"Terrains",{"$f":"SoldeN(\"231\")","v":0},{"$f":"-SoldeN(\"2831\")-SoldeN(\"2931\")","v":0},{"$f":"C15-D15","v":0},{"$f":"SoldeN_1(\"231\")+SoldeN_1(\"2831\")+SoldeN_1(\"2931\")","v":0}]
[null,"Constructions",{"$f":"SoldeN(\"232\")","v":0},{"$f":"-SoldeN(\"2832\")-SoldeN(\"2932\")","v":0},0,{"$f":"SoldeN_1(\"232\")+SoldeN_1(\"2832\")+SoldeN_1(\"2932\")","v":0}]
[null,"Installations techniques, matériel et outillage",{"$f":"SoldeN(\"233\")","v":0},{"$f":"-SoldeN(\"2833\")-SoldeN(\"2933\")","v":0},0,{"$f":"SoldeN_1(\"233\")+SoldeN_1(\"2833\")+SoldeN_1(\"2933\")","v":0}]
[null,"Matériel de transport",{"$f":"SoldeN(\"234\")","v":0},{"$f":"-SoldeN(\"2834\")-SoldeN(\"2934\")","v":0},0,{"$f":"SoldeN_1(\"234\")+SoldeN_1(\"2834\")+SoldeN_1(\"2934\")","v":0}]
[null,"Mobiliers, matériel de bureau et aménagements divers",{"$f":"SoldeN(\"235\")","v":0},{"$f":"-SoldeN(\"2835\")-SoldeN(\"2935\")","v":0},0,{"$f":"SoldeN_1(\"235\")+SoldeN_1(\"2835\")+SoldeN_1(\"2935\")","v":0}]
[null,"Autres immobilisations corporelles",{"$f":"SoldeN(\"238\")","v":0},{"$f":"-SoldeN(\"2838\")-SoldeN(\"2938\")","v":0},0,{"$f":"SoldeN_1(\"238\")+SoldeN_1(\"2838\")+SoldeN_1(\"2938\")","v":0}]
[null,"Immobilisations corporelles en cours",{"$f":"SoldeN(\"239\")","v":0},{"$f":"-SoldeN(\"2839\")-SoldeN(\"2939\")","v":0},0,{"$f":"SoldeN_1(\"239\")+SoldeN_1(\"2839\")+SoldeN_1(\"2939\")","v":0}]
[null,"IMMOBILISATIONS FINANCIERES ( d )",{"$f":"SUM(C23:C26)","v":0},{"$f":"SUM(D23:D26)","v":0},{"$f":"SUM(E23:E26)","v":0},{"$f":"SUM(F23,F24,F25,F26)","v":0}]
[null,"Prêts immobilisés",{"$f":"SoldeN(\"241\")","v":0},{"$f":"-SoldeN(\"2941\")","v":0},{"$f":"C23-D23","v":0},{"$f":"SoldeN_1(\"241\")+SoldeN_1(\"2941\")","v":0}]
[null,"Autres créances financières",{"$f":"SoldeN(\"248\")","v":0},{"$f":"-SoldeN(\"2948\")","v":0},{"$f":"C24-D24","v":0},{"$f":"SoldeN_1(\"248\")+SoldeN_1(\"2948\")","v":0}]
[null,"Titres de participation",{"$f":"SoldeN(\"251\")","v":0},{"$f":"-SoldeN(\"2951\")","v":0},{"$f":"C25-D25","v":0},{"$f":"SoldeN_1(\"251\")+SoldeN_1(\"2951\")","v":0}]
[null,"Autres titres immobilisés",{"$f":"SoldeN(\"258\")","v":0},{"$f":"-SoldeN(\"2958\")","v":0},{"$f":"C26-D26","v":0},{"$f":"SoldeN_1(\"258\")+SoldeN_1(\"2958\")","v":0}]
[null,"ECARTS DE CONVERSION - ACTIF ( e )",{"$f":"SUM(C28:C29)","v":0},0,{"$f":"SUM(E28:E29)","v":0},{"$f":"SUM(F28:F29)","v":0}]
[null,"Diminution des créances immobilisées",{"$f":"SoldeN(\"271\")","v":0},0,{"$f":"C28-D28","v":0},{"$f":"SoldeN_1(\"271\")","v":0}]
[null,"Augmentation des dettes de financement",{"$f":"SoldeN(\"272\")","v":0},0,{"$f":"C29-D29","v":0},{"$f":"SoldeN_1(\"272\")","v":0}]
[null,"TOTAL  I   ( a + b + c + d + e )",{"$f":"SUM(C27,C22,C14,C9,C5)","v":0},{"$f":"SUM(D27,D22,D14,D9,D5)","v":0},{"$f":"SUM(E27,E22,E14,E9,E5)","v":0},{"$f":"SUM(F27,F22,F14,F9,F5)","v":0}]
["ACTIF CIRCULANT","STOCKS ( f )",{"$f":"SUM(C32:C36)","v":0},{"$f":"SUM(D32:D36)","v":0},{"$f":"SUM(E32:E36)","v":0},{"$f":"SUM(F32,F33,F34,F35,F36)","v":0}]
[null,"Marchandises",{"$f":"SoldeN(\"311\")","v":0},{"$f":"-SoldeN(\"3911\")","v":0},{"$f":"C32-D32","v":0},{"$f":"SoldeN_1(\"311\")+SoldeN_1(\"3911\")","v":0}]
[null,"Matières et fournitures consommables",{"$f":"SoldeN(\"312\")","v":0},{"$f":"-SoldeN(\"3912\")","v":0},{"$f":"C33-D33","v":0},{"$f":"SoldeN_1(\"312\")+SoldeN_1(\"3912\")","v":0}]
[null,"Produits en cours",{"$f":"SoldeN(\"313\")","v":0},{"$f":"-SoldeN(\"3913\")","v":0},{"$f":"C34-D34","v":0},{"$f":"SoldeN_1(\"313\")+SoldeN_1(\"3913\")","v":0}]
[null,"Produits intermédiaires et produits residuels",{"$f":"SoldeN(\"314\")","v":0},{"$f":"-SoldeN(\"3914\")","v":0},{"$f":"C35-D35","v":0},{"$f":"SoldeN_1(\"314\")+SoldeN_1(\"3914\")","v":0}]
[null,"Produits finis",{"$f":"SoldeN(\"315\")","v":0},{"$f":"-SoldeN(\"3915\")","v":0},{"$f":"C36-D36","v":0},{"$f":"SoldeN_1(\"315\")+SoldeN_1(\"3915\")","v":0}]
[null,"CREANCES DE L'ACTIF CIRCULANT ( g )",{"$f":"SUM(C38:C44)","v":0},{"$f":"SUM(D38:D44)","v":0},{"$f":"SUM(E38:E44)","v":0},{"$f":"SUM(F38,F39,F40,F41,F42,F43,F44)","v":0}]
[null,"Fournisseurs débiteurs, avances et acomptes",{"$f":"SoldeN(\"341\")","v":0},{"$f":"-SoldeN(\"3941\")","v":0},{"$f":"C38-D38","v":0},{"$f":"SoldeN_1(\"341\")+SoldeN_1(\"3941\")","v":0}]
[null,"Clients et comptes rattachés",{"$f":"SoldeN(\"342\")","v":0},{"$f":"-SoldeN(\"3942\")","v":0},0,{"$f":"SoldeN_1(\"342\")+SoldeN_1(\"3942\")","v":0}]
[null,"Personnel",{"$f":"SoldeN(\"343\")","v":0},{"$f":"-SoldeN(\"3943\")","v":0},0,{"$f":"SoldeN_1(\"343\")+SoldeN_1(\"3943\")","v":0}]
[null,"Etat",{"$f":"SoldeN(\"345\")","v":0},{"$f":"-SoldeN(\"3945\")","v":0},0,{"$f":"SoldeN_1(\"345\")+SoldeN_1(\"3945\")","v":0}]
[null,"Comptes d'associés",{"$f":"SoldeN(\"346\")","v":0},{"$f":"-SoldeN(\"3946\")","v":0},0,{"$f":"SoldeN_1(\"346\")+SoldeN_1(\"3946\")","v":0}]
[null,"Autres débiteurs",{"$f":"SoldeN(\"348\")","v":0},{"$f":"-SoldeN(\"3948\")","v":0},0,{"$f":"SoldeN_1(\"348\")+SoldeN_1(\"3948\")","v":0}]
[null,"Comptes de régularisation actif",{"$f":"SoldeN(\"349\")","v":0},{"$f":"-SoldeN(\"3949\")","v":0},0,{"$f":"SoldeN_1(\"349\")+SoldeN_1(\"3949\")","v":0}]
[null,"TITRES ET VALEURS DE PLACEMENT ( h )",{"$f":"SoldeN(\"35\")","v":0},{"$f":"-SoldeN(\"395\")","v":0},0,{"$f":"SoldeN_1(\"35\")+SoldeN_1(\"395\")","v":0}]
[null,"ECART DE CONVERSION - ACTIF ( i ) (Elém. Circul.)",{"$f":"SoldeN(\"37\")","v":0},0,0,{"$f":"SoldeN_1(\"37\")","v":0}]
[null,"TOTAL  II   (  f + g + h + i )",{"$f":"SUM(C46,C45,C37,C31)","v":0},{"$f":"SUM(D46,D45,D37,D31)","v":0},{"$f":"SUM(E46,E45,E37,E31)","v":0},{"$f":"SUM(F46,F45,F37,F31)","v":0}]
["TRESORERIE","TRESORERIE - ACTIF",{"$f":"SUM(C49:C51)","v":0},{"$f":"SUM(D49:D51)","v":0},{"$f":"SUM(E49:E51)","v":0},{"$f":"SUM(F49,F50,F51)","v":0}]
[null,"Chèques et valeurs à encaisser",{"$f":"SoldeN(\"511\")","v":0},{"$f":"-SoldeN(\"5911\")","v":0},{"$f":"C49-D49","v":0},{"$f":"SoldeN_1(\"511\")+SoldeN_1(\"5911\")","v":0}]
[null,"Banques, T.G & CP",{"$f":"SoldeN(\"514\")","v":0},{"$f":"-SoldeN(\"5914\")","v":0},{"$f":"C50-D50","v":0},{"$f":"SoldeN_1(\"514\")+SoldeN_1(\"5914\")","v":0}]
[null,"Caisses, régies d'avances et accréditifs",{"$f":"SoldeN(\"516\")","v":0},{"$f":"-SoldeN(\"5916\")","v":0},{"$f":"C51-D51","v":0},{"$f":"SoldeN_1(\"516\")+SoldeN_1(\"5916\")","v":0}]
[null,"TOTAL  III",{"$f":"SUM(C48)","v":0},{"$f":"SUM(D48)","v":0},{"$f":"SUM(E48)","v":0},{"$f":"SUM(F48)","v":0}]
[null,"TOTAL GENERAL  I+II+III",{"$f":"SUM(C52,C47,C30)","v":0},{"$f":"SUM(D52,D47,D30)","v":0},{"$f":"SUM(E52,E47,E30)","v":0},{"$f":"SUM(F52,F47,F30)","v":0}]
[]
["BILAN - PASSIF"]
[{"$f":"+SOCIETE","v":0},null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Eléments",null,null,"Exercice","Exercice Précédent"]
["FINANCEMENTS PERMANENTS","CAPITAUX PROPRES",null,{"$f":"SUM(D59:D66,D67)","v":0},{"$f":"SUM(E59:E66,E67)","v":0}]
[null,"Capital social ou personnel (1)",null,{"$f":"-SoldeN(\"111\")+SoldeN(\"1119\")","v":0},{"$f":"-SoldeN_1(\"111\")+SoldeN_1(\"1119\")","v":0}]
[null,"moins : Actionnaires, capital souscrit non appelé    dont versé",null,{"$f":"-SoldeN(\"1119\")","v":0},{"$f":"-SoldeN_1(\"1119\")","v":0}]
[null,"Prime d'emission, de fusion, d'apport",null,{"$f":"-SoldeN(\"112\")","v":0},{"$f":"-SoldeN_1(\"112\")","v":0}]
[null,"Ecarts de reévaluation",null,{"$f":"-SoldeN(\"113\")","v":0},{"$f":"-SoldeN_1(\"113\")","v":0}]
[null,"Réserve légale",null,{"$f":"-SoldeN(\"114\")","v":0},{"$f":"-SoldeN_1(\"114\")","v":0}]
[null,"Autres reserves",null,{"$f":"-SoldeN(\"115\")","v":0},{"$f":"-SoldeN_1(\"115\")","v":0}]
[null,"Report à nouveau (2)",null,{"$f":"-SoldeN(\"116\")","v":0},{"$f":"-SoldeN_1(\"116\")","v":0}]
[null,"Résultat nets en instance d'affectation (2)",null,{"$f":"-SoldeN(\"118\")","v":0},{"$f":"-SoldeN_1(\"118\")","v":0}]
[null,"Résultat net de l'exercice (2)",null,{"$f":"-SoldeN(\"7\")-SoldeN(\"6\")","v":0},{"$f":"-SoldeN_1(\"7\")-SoldeN_1(\"6\")","v":0}]
[null,"TOTAL DES CAPITAUX PROPRES ( a )",null,{"$f":"SUM(D59:D66,D67)","v":0},{"$f":"SUM(E59:E66,E67)","v":0}]
[null,"CAPITAUX PROPRES ASSIMILES ( b )",null,{"$f":"SUM(D70:D72)","v":0},{"$f":"SUM(E70:E72)","v":0}]
[null,"Subventions d'investissement",null,{"$f":"-SoldeN(\"131\")","v":0},{"$f":"-SoldeN_1(\"131\")","v":0}]
[null,"Provisions réglementées",null,{"$f":"-SoldeN(\"135\")","v":0},{"$f":"-SoldeN_1(\"135\")","v":0}]
[]
[null,"DETTES DE FINANCEMENT ( c )",null,{"$f":"SUM(D74:D75)","v":0},{"$f":"SUM(E74:E75)","v":0}]
[null,"Emprunts obligataires",null,{"$f":"-SoldeN(\"141\")","v":0},{"$f":"-SoldeN_1(\"141\")","v":0}]
[null,"Autres dettes de financement",null,{"$f":"-SoldeN(\"148\")","v":0},{"$f":"-SoldeN_1(\"148\")","v":0}]
[]
[null,"PROVISIONS DURABLES POUR RISQUES ET CHARGES ( d )",null,{"$f":"SUM(D78:D79)","v":0},{"$f":"SUM(E78:E79)","v":0}]
[null,"Provisions pour risques",null,{"$f":"-SoldeN(\"151\")","v":0},{"$f":"-SoldeN_1(\"151\")","v":0}]
[null,"Provisions pour charges",null,{"$f":"-SoldeN(\"155\")","v":0},{"$f":"-SoldeN_1(\"155\")","v":0}]
[null,"ECARTS DE CONVERSION - PASSIF ( e )",null,{"$f":"SUM(D81:D82)","v":0},{"$f":"SUM(E81:E82)","v":0}]
[null,"Augmentation des créances immobilisées",null,{"$f":"-SoldeN(\"171\")","v":0},{"$f":"-SoldeN_1(\"171\")","v":0}]
[null,"Diminution des dettes de financement",null,{"$f":"-SoldeN(\"172\")","v":0},{"$f":"-SoldeN_1(\"172\")","v":0}]
[null,"TOTAL  I  ( a + b + c + d + e )",null,{"$f":"SUM(D80,D77,D73,D69,D68)","v":0},{"$f":"SUM(E80,E77,E73,E69,E68)","v":0}]
["PASSIF CIRCULANT","DETTES DU PASSIF CIRCULANT ( f )",null,{"$f":"SUM(D85:D92)","v":0},{"$f":"SUM(E85:E92)","v":0}]
[null,"Fournisseurs et comptes rattachés",null,{"$f":"-SoldeN(\"441\")","v":0},{"$f":"-SoldeN_1(\"441\")","v":0}]
[null,"Clients créditeurs, avances et acomptes",null,{"$f":"-SoldeN(\"442\")","v":0},{"$f":"-SoldeN_1(\"442\")","v":0}]
[null,"Personnel",null,{"$f":"-SoldeN(\"443\")","v":0},{"$f":"-SoldeN_1(\"443\")","v":0}]
[null,"Organismes sociaux",null,{"$f":"-SoldeN(\"444\")","v":0},{"$f":"-SoldeN_1(\"444\")","v":0}]
[null,"Etat",null,{"$f":"-SoldeN(\"445\")","v":0},{"$f":"-SoldeN_1(\"445\")","v":0}]
[null,"Comptes d'associés",null,{"$f":"-SoldeN(\"446\")","v":0},{"$f":"-SoldeN_1(\"446\")","v":0}]
[null,"Autres créanciers",null,{"$f":"-SoldeN(\"448\")","v":0},{"$f":"-SoldeN_1(\"448\")","v":0}]
[null,"Comptes de regularisation - passif",null,{"$f":"-SoldeN(\"449\")","v":0},{"$f":"-SoldeN_1(\"449\")","v":0}]
[null,"AUTRES PROVISIONS POUR RISQUES ET CHARGES ( g )",null,{"$f":"-SoldeN(\"45\")","v":0},{"$f":"-SoldeN_1(\"45\")","v":0}]
[null,"ECARTS DE CONVERSION - PASSIF ( h ) (Elem. Circul.)",null,{"$f":"-SoldeN(\"47\")","v":0},{"$f":"-SoldeN_1(\"47\")","v":0}]
[null,"TOTAL  II  ( f + g + h )",null,{"$f":"SUM(D84,D93,D94)","v":0},{"$f":"SUM(E84,E93,E94)","v":0}]
["TRESORERIE","TRESORERIE PASSIF",null,{"$f":"SUM(D97:D99)","v":0},{"$f":"SUM(E97:E99)","v":0}]
[null,"Crédits d'escompte",null,{"$f":"-SoldeN(\"552\")","v":0},{"$f":"-SoldeN_1(\"552\")","v":0}]
[null,"Crédit de trésorerie",null,{"$f":"-SoldeN(\"553\")","v":0},{"$f":"-SoldeN_1(\"553\")","v":0}]
[null,"Banques ( soldes créditeurs )",null,{"$f":"-SoldeN(\"554\")","v":0},{"$f":"-SoldeN_1(\"554\")","v":0}]
[null,"TOTAL  III",null,{"$f":"SUM(D97:D99)","v":0},{"$f":"SUM(E97:E99)","v":0}]
[null,"TOTAL   I+II+III",null,{"$f":"SUM(D100,D95,D83)","v":0},{"$f":"SUM(E100,E95,E83)","v":0}]
["(1) Capital personnel debiteur"]
["(2) Beneficiaire (+) . deficitaire (-)"]

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["COMPTE DE PRODUITS ET CHARGES ( HORS TAXES )"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
[null,null,null,"Opérations",null,"Totaux de l'exercice","Exercice précédent"]
[null,null,"Eléments","Propres à l'exercice","Concernant les exercices précédents"]
[null,null,null,"1","2","3 = 1 + 2","4"]
["EXPLOITATION",null,"I - PRODUITS D'EXPLOITATION",{"$f":"SUM(D9:D14)","v":0},{"$f":"SUM(E9:E14)","v":0},{"$f":"SUM(F9:F14)","v":0},{"$f":"SUM(G9:G14)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Ventes de marchandises",{"$f":"F7-E7","v":0},{"$f":"-SoldeN(\"7118\")","v":0},{"$f":"-SoldeN(\"711\")","v":0},{"$f":"-SoldeN_1(\"711\")","v":0}]
[null,null,"Ventes de biens et services produits",{"$f":"F8-E8","v":0},{"$f":"-SoldeN(\"7128\")","v":0},{"$f":"-SoldeN(\"712\")","v":0},{"$f":"-SoldeN_1(\"712\")","v":0}]
[null,null,"Chiffres d'affaires",{"$f":"SUM(D7:D8)","v":0},{"$f":"SUM(E7:E8)","v":0},{"$f":"SUM(F7:F8)","v":0},{"$f":"SUM(G7:G8)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"Variation de stock de produits",{"$f":"F10-E10","v":0},{"$f":"-SoldeN(\"7138\")","v":0},{"$f":"-SoldeN(\"713\")","v":0},{"$f":"-SoldeN_1(\"713\")","v":0}]
[null,null,"Immobilisations produites pour l'Ese p/elle même",{"$f":"F11-E11","v":0},{"$f":"-SoldeN(\"7148\")","v":0},{"$f":"-SoldeN(\"714\")","v":0},{"$f":"-SoldeN_1(\"714\")","v":0}]
[null,null,"Subvention d'exploitation",{"$f":"F12-E12","v":0},{"$f":"-SoldeN(\"7168\")","v":0},{"$f":"-SoldeN(\"716\")","v":0},{"$f":"-SoldeN_1(\"716\")","v":0}]
[null,null,"Autres produits d'exploitation",{"$f":"F13-E13","v":0},{"$f":"-SoldeN(\"7188\")","v":0},{"$f":"-SoldeN(\"718\")","v":0},{"$f":"-SoldeN_1(\"718\")","v":0}]
[null,null,"Reprises d'exploitation; transfert de charges",{"$f":"F14-E14","v":0},{"$f":"-SoldeN(\"7198\")","v":0},{"$f":"-SoldeN(\"719\")","v":0},{"$f":"-SoldeN_1(\"719\")","v":0}]
[null,null,"TOTAL  I",{"$f":"SUM(D9:D14)","v":0},{"$f":"SUM(E9:E14)","v":0},{"$f":"SUM(F9:F14)","v":0},{"$f":"SUM(G9:G14)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"II - CHARGES D'EXPLOITATION",{"$f":"SUM(D17:D23)","v":0},{"$f":"SUM(E17:E23)","v":0},{"$f":"SUM(F17:F23)","v":0},{"$f":"SUM(G17:G23)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Achats revendus de marchandises",{"$f":"F17-E17","v":0},{"$f":"SoldeN(\"6118\")","v":0},{"$f":"SoldeN(\"611\")","v":0},{"$f":"SoldeN_1(\"611\")","v":0}]
[null,null,"Achat consommes de matières et de fournitures",0,{"$f":"SoldeN(\"6128\")","v":0},{"$f":"SoldeN(\"612\")","v":0},{"$f":"SoldeN_1(\"612\")","v":0}]
[null,null,"Autres charges externes",0,{"$f":"SoldeN(\"6138\")+SoldeN(\"6148\")","v":0},{"$f":"SoldeN(\"613\")+SoldeN(\"614\")","v":0},{"$f":"SoldeN_1(\"613\")+SoldeN_1(\"614\")","v":0}]
[null,null,"Impôts et taxes",0,{"$f":"SoldeN(\"6168\")","v":0},{"$f":"SoldeN(\"616\")","v":0},{"$f":"SoldeN_1(\"616\")","v":0}]
[null,null,"Charges de personnel",0,{"$f":"SoldeN(\"6178\")","v":0},{"$f":"SoldeN(\"617\")","v":0},{"$f":"SoldeN_1(\"617\")","v":0}]
[null,null,"Autres charges d'exploitation",0,{"$f":"SoldeN(\"6188\")","v":0},{"$f":"SoldeN(\"618\")","v":0},{"$f":"SoldeN_1(\"618\")","v":0}]
[null,null,"Dotations d'exploitation",0,{"$f":"SoldeN(\"6198\")","v":0},{"$f":"SoldeN(\"619\")","v":0},{"$f":"SoldeN_1(\"619\")","v":0}]
[null,null,"TOTAL  II",{"$f":"SUM(D17:D18,D19:D23)","v":0},{"$f":"SUM(E17:E18,E19:E23)","v":0},{"$f":"SUM(F17:F18,F19:F23)","v":0},{"$f":"SUM(G17:G18,G19:G23)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"III - RESULTAT D'EXPLOITATION  ( I - II )",0,0,{"$f":"F15-F24","v":0},{"$f":"G15-G24","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
["FINANCIER",null,"IV - PRODUITS FINANCIERS",{"$f":"SUM(D27:D30)","v":0},{"$f":"SUM(E27:E30)","v":0},{"$f":"SUM(F27:F30)","v":0},{"$f":"SUM(G27:G30)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Produits des titres de partic. et autres titres immo.",{"$f":"F27-E27","v":0},{"$f":"-SoldeN(\"7328\")","v":0},{"$f":"-SoldeN(\"732\")","v":0},{"$f":"-SoldeN_1(\"732\")","v":0}]
[null,null,"Gains de change",{"$f":"F28-E28","v":0},{"$f":"-SoldeN(\"7338\")","v":0},{"$f":"-SoldeN(\"733\")","v":0},{"$f":"-SoldeN_1(\"733\")","v":0}]
[null,null,"Intérêts et autres produits financiers",{"$f":"F29-E29","v":0},{"$f":"-SoldeN(\"7388\")","v":0},{"$f":"-SoldeN(\"738\")","v":0},{"$f":"-SoldeN_1(\"738\")","v":0}]
[null,null,"Reprises financières; transfert de charges",{"$f":"F30-E30","v":0},{"$f":"-SoldeN(\"7398\")","v":0},{"$f":"-SoldeN(\"739\")","v":0},{"$f":"-SoldeN_1(\"739\")","v":0}]
[null,null,"TOTAL  IV",{"$f":"SUM(D27:D30)","v":0},{"$f":"SUM(E27:E30)","v":0},{"$f":"SUM(F27:F30)","v":0},{"$f":"SUM(G27:G30)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"V - CHARGES FINANCIERES",{"$f":"SUM(D33:D36)","v":0},{"$f":"SUM(E33:E36)","v":0},{"$f":"SUM(F33:F36)","v":0},{"$f":"SUM(G33:G36)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Charges d'intérêts",{"$f":"F33-E33","v":0},{"$f":"SoldeN(\"6318\")","v":0},{"$f":"SoldeN(\"631\")","v":0},{"$f":"SoldeN_1(\"631\")","v":0}]
[null,null,"Pertes de changes",{"$f":"F34-E34","v":0},{"$f":"SoldeN(\"6338\")","v":0},{"$f":"SoldeN(\"633\")","v":0},{"$f":"SoldeN_1(\"633\")","v":0}]
[null,null,"Autres charges financières",{"$f":"F35-E35","v":0},{"$f":"SoldeN(\"6388\")","v":0},{"$f":"SoldeN(\"638\")","v":0},{"$f":"SoldeN_1(\"638\")","v":0}]
[null,null,"Dotations financières",{"$f":"F36-E36","v":0},{"$f":"SoldeN(\"6398\")","v":0},{"$f":"SoldeN(\"639\")","v":0},{"$f":"SoldeN_1(\"639\")","v":0}]
[null,null,"TOTAL  V",{"$f":"SUM(D33:D36)","v":0},{"$f":"SUM(E33:E36)","v":0},{"$f":"SUM(F33:F36)","v":0},{"$f":"SUM(G33:G36)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"VI - RESULTAT FINANCIER ( IV - V )",0,0,{"$f":"F31-F37","v":0},{"$f":"G31-G37","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"VII - RESULTAT COURANT ( III - V I)",0,0,{"$f":"SUM(F25,F38)","v":0},{"$f":"SUM(G25,G38)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"VII - RESULTAT COURANT ( Report )",0,0,{"$f":"F39","v":0},{"$f":"G39","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
["NON COURANT",null,"VIII - PRODUITS NON COURANTS",{"$f":"SUM(D42:D46)","v":0},{"$f":"SUM(E42:E46)","v":0},{"$f":"SUM(F42:F46)","v":0},{"$f":"SUM(G42:G46)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Produits des cessions d'immobilisations",{"$f":"F42-E42","v":0},{"$f":"-SoldeN(\"7518\")","v":0},{"$f":"-SoldeN(\"751\")","v":0},{"$f":"-SoldeN_1(\"751\")","v":0}]
[null,null,"Subventions d'équilibre",{"$f":"F43-E43","v":0},{"$f":"-SoldeN(\"7568\")","v":0},{"$f":"-SoldeN(\"756\")","v":0},{"$f":"-SoldeN_1(\"756\")","v":0}]
[null,null,"Reprises sur subventions d'investissement",{"$f":"F44-E44","v":0},{"$f":"-SoldeN(\"7578\")","v":0},{"$f":"-SoldeN(\"757\")","v":0},{"$f":"-SoldeN_1(\"757\")","v":0}]
[null,null,"Autres produits non courants",{"$f":"F45-E45","v":0},{"$f":"-SoldeN(\"7588\")","v":0},{"$f":"-SoldeN(\"758\")","v":0},{"$f":"-SoldeN_1(\"758\")","v":0}]
[null,null,"Reprises non courantes; transferts de charges",{"$f":"F46-E46","v":0},{"$f":"-SoldeN(\"7598\")","v":0},{"$f":"-SoldeN(\"759\")","v":0},{"$f":"-SoldeN_1(\"759\")","v":0}]
[null,null,"TOTAL  VIII",{"$f":"SUM(D42:D46)","v":0},{"$f":"SUM(E42:E46)","v":0},{"$f":"SUM(F42:F46)","v":0},{"$f":"SUM(G42:G46)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"IX - CHARGES NON COURANTES",{"$f":"SUM(D49:D52)","v":0},{"$f":"SUM(E49:E52)","v":0},{"$f":"SUM(F49:F52)","v":0},{"$f":"SUM(G49:G52)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"Valeurs nettes d'amortis. des immos cédées",{"$f":"F49-E49","v":0},{"$f":"SoldeN(\"6518\")","v":0},{"$f":"SoldeN(\"651\")","v":0},{"$f":"SoldeN_1(\"651\")","v":0}]
[null,null,"Subventions accordées",{"$f":"F50-E50","v":0},{"$f":"SoldeN(\"6568\")","v":0},{"$f":"SoldeN(\"656\")","v":0},{"$f":"SoldeN_1(\"656\")","v":0}]
[null,null,"Autres charges non courantes",{"$f":"F51-E51","v":0},{"$f":"SoldeN(\"6588\")","v":0},{"$f":"SoldeN(\"658\")","v":0},{"$f":"SoldeN_1(\"658\")","v":0}]
[null,null,"Dotations non courantes aux amortiss. et prov.",{"$f":"F52-E52","v":0},{"$f":"SoldeN(\"6598\")","v":0},{"$f":"SoldeN(\"659\")","v":0},{"$f":"SoldeN_1(\"659\")","v":0}]
[null,null,"TOTAL  IX",{"$f":"SUM(D49:D52)","v":0},{"$f":"SUM(E49:E52)","v":0},{"$f":"SUM(F49:F52)","v":0},{"$f":"SUM(G49:G52)","v":0},"GrasDroite",null,"GrasDroite"]
[null,null,"X - RESULTAT NON COURANT ( VIII- IV )",0,0,{"$f":"F47-F53","v":0},{"$f":"G47-G53","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"XI - RESULTAT AVANT IMPOTS ( VII+ X )",0,0,{"$f":"SUM(F40,F54)","v":0},{"$f":"SUM(G40,G54)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"XII - IMPOTS SUR LES RESULTATS ",{"$f":"+SoldeN(\"67\")-SoldeN(\"6708\")","v":0},{"$f":"+SoldeN(\"6708\")","v":0},{"$f":"SoldeN(\"67\")","v":0},{"$f":"SoldeN_1(\"67\")","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"XIII - RESULTAT NET ( XI - XII )",0,0,{"$f":"F55-F56","v":0},{"$f":"G55-G56","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[]
[null,null,"XIV - TOTAL DES PRODUITS ( I + IV + VIII )",0,0,{"$f":"SUM(F15,F31,F47)","v":0},{"$f":"SUM(G15,G31,G47)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"XV - TOTAL DES CHARGES ( II + V + IX + XII )",0,0,{"$f":"SUM(F56,F53,F37,F24)","v":0},{"$f":"SUM(G56,G53,G37,G24)","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
[null,null,"XVI - RESULTAT NET ( XIV - XV )",0,0,{"$f":"F59-F60","v":0},{"$f":"G59-G60","v":0},"GrasGaucheFond",null,"GrasGaucheFond"]
["(1) Variation de stocks : stocks final - stocks initial ;augmentation (+) ;diminution (-)"]
["(2) Achats revendus ou consommes : achats - variation de stocks."]

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["PASSAGE DU RESULTAT NET COMPTABLE AU RESULTAT NET FISCAL"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["INTITULES","Montant","Montant"]
["I. RESULTAT NET COMPTABLE",null,null,"GrasGaucheU"]
["Bénéfice net",{"$f":"IF('T02'!F61>0,'T02'!F61,0)","v":0}]
["Perte nette",null,{"$f":"IF('T02'!F61<0,-'T02'!F61,0)","v":0}]
["II. REINTEGRATIONS FISCALES",{"$f":"+T_03_Id_822_L0_Double+T_03_Id_825_L0_Double","v":0},null,"GrasGaucheU"]
["1. Courantes",{"$f":"SUM(INDIRECT(ADDRESS(ROW($B$15)-1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()+1,COLUMN(),4,TRUE)))","v":0},null,"GrasGauche"]
[]
[]
[]
[]
[]
[]
["2. Non courantes",{"$f":"SUM(INDIRECT(ADDRESS(ROW($B$23)-1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()+1,COLUMN(),4,TRUE)))","v":0},null,"GrasGauche"]
[]
[]
[]
[]
[]
[]
["III. DEDUCTIONS FISCALES",null,{"$f":"+T_03_Id_830_L0_Double+T_03_Id_7830_L0_Double","v":0},"GrasGaucheU"]
["1. Courantes",null,{"$f":"SUM(INDIRECT(ADDRESS(ROW($C$29)-1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()+1,COLUMN(),4,TRUE)))","v":0},"GrasGauche"]
[]
[]
[]
[]
[]
["2. Non courantes",null,{"$f":"SUM(INDIRECT(ADDRESS(ROW($C$34)-1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()+1,COLUMN(),4,TRUE)))","v":0},"GrasGauche"]
[]
[]
[]
[]
["Total",{"$f":"+B5+B8+B15","v":0},{"$f":"+C6+C23+C29","v":0},"GrasDroite"]
["IV. RESULTAT BRUT FISCAL",null,"Montant","GrasGaucheU"]
["Bénéfice brut si T1 > T2 (A)",null,{"$f":"IF(B34-C34>=0,B34-C34,0)","v":0}]
["Déficit brut fiscal si T2 > T1 (B)",null,{"$f":"IF(B34-C34<0,B34-C34,0)","v":0}]
["V. REPORTS DEFICITAIRES IMPUTES  (C)  (1)",null,{"$f":"SUM(B39:B42)","v":0},"GrasGaucheU"]
[{"$f":"\"Exercice n-4 (\"&YEAR(DATEFIN)-4&\")\"","v":"Exercice n-4 (1896)"},0]
[{"$f":"\"Exercice n-3 (\"&YEAR(DATEFIN)-3&\")\"","v":"Exercice n-3 (1897)"},0]
[{"$f":"\"Exercice n-2 (\"&YEAR(DATEFIN)-2&\")\"","v":"Exercice n-2 (1898)"},0]
[{"$f":"\"Exercice n-1 (\"&YEAR(DATEFIN)-1&\")\"","v":"Exercice n-1 (1899)"},0]
["VI. RESULTAT NET FISCAL",null,null,"GrasGaucheU"]
["Bénéfice net fiscal  (A-C)",null,{"$f":"+C36-C38","v":0}]
["ou déficit net fiscal  (B)",null,{"$f":"C37","v":0}]
[null,null,"Montant"]
["VII. CUMUL DES AMORTISSEMENTS FISCALEMENT DIFFERES",null,0,"GrasGaucheU"]
["VIII. CUMUL DES DEFICITS FISCAUX RESTANT A REPORTER",null,{"$f":"SUM(B49:B52)","v":0},"GrasGaucheU"]
[{"$f":"\"Exercice n-4 (\"&YEAR(DATEFIN)-4&\")\"","v":"Exercice n-4 (1896)"},0,0]
[{"$f":"\"Exercice n-3 (\"&YEAR(DATEFIN)-3&\")\"","v":"Exercice n-3 (1897)"},0,0]
[{"$f":"\"Exercice n-2 (\"&YEAR(DATEFIN)-2&\")\"","v":"Exercice n-2 (1898)"},0,0]
[{"$f":"\"Exercice n-1 (\"&YEAR(DATEFIN)-1&\")\"","v":"Exercice n-1 (1899)"},0,0]
["(1) Dans la limite du montant du bénéfice brut fiscal (A)"]

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["TABLEAU DES IMMOBILISATIONS AUTRES QUE FINANCIERES"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Nature","Montant brut début exercice","Augmentation",null,null,"Diminution",null,null,"Montant brut fin exercice"]
[null,null,"Acquisition","Production par l'Etps pour elle même","Virement","Cession","Retrait","Virement"]
["IMMOBILISATION EN NON-VALEURS",{"$f":"SUM(B6:B11)","v":0},{"$f":"SUM(C6:C11)","v":0},{"$f":"SUM(D6:D11)","v":0},0,0,0,0,0,"GrasGauche"]
["- Frais préliminaires",{"$f":"SoldeN_1(\"211\")","v":0},{"$f":"+I6-B6-D6-E6+F6+G6+H6","v":0},null,null,null,null,null,{"$f":"SoldeN(\"211\")","v":0}]
["- Charges à répartir sur plusieurs exercices",{"$f":"SoldeN_1(\"212\")","v":0},{"$f":"+I7-B7-D7-E7+F7+G7+H7","v":0},null,null,null,null,null,{"$f":"SoldeN(\"212\")","v":0}]
["- Primes de remboursement obligations",{"$f":"SoldeN_1(\"213\")","v":0},{"$f":"+I8-B8-D8-E8+F8+G8+H8","v":0},null,null,null,null,null,{"$f":"SoldeN(\"213\")","v":0}]
[]
[]
[]
["IMMOBILISATIONS INCORPORELLES",{"$f":"SUM(B13:B16)","v":0},0,0,0,0,0,0,{"$f":"SUM(I13:I16)","v":0},"GrasGauche"]
["- Immobilisation en recherche et développement",{"$f":"SoldeN_1(\"221\")","v":0},{"$f":"+I13-B13-D13-E13+F13+G13+H13","v":0},null,null,null,null,null,{"$f":"SoldeN(\"221\")","v":0}]
["- Brevets, marques, droits et valeurs similaires",{"$f":"SoldeN_1(\"222\")","v":0},{"$f":"+I14-B14-D14-E14+F14+G14+H14","v":0},null,null,null,null,null,{"$f":"SoldeN(\"222\")","v":0}]
["- Fonds commercial",{"$f":"SoldeN_1(\"223\")","v":0},{"$f":"+I15-B15-D15-E15+F15+G15+H15","v":0},null,null,null,null,null,{"$f":"SoldeN(\"223\")","v":0}]
["- Autres immobilisations incorporelles",{"$f":"SoldeN_1(\"228\")","v":0},{"$f":"+I16-B16-D16-E16+F16+G16+H16","v":0},null,null,null,null,null,{"$f":"SoldeN(\"228\")","v":0}]
["IMMOBILISATIONS CORPORELLES",{"$f":"SUM(B18:B24)","v":0},0,0,0,0,0,0,0,"GrasGauche"]
["- Terrains",{"$f":"SoldeN_1(\"231\")","v":0},{"$f":"+I18-B18-D18-E18+F18+G18+H18","v":0},null,null,null,null,null,{"$f":"SoldeN(\"231\")","v":0}]
["- Constructions",{"$f":"SoldeN_1(\"232\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"232\")","v":0}]
["- Installations techniques, matériel et outillage",{"$f":"SoldeN_1(\"233\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"233\")","v":0}]
["- Matériel de transport",{"$f":"SoldeN_1(\"234\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"234\")","v":0}]
["- Mobilier, matériel de bureau et aménagement",{"$f":"SoldeN_1(\"235\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"235\")","v":0}]
["- Autres immobilisations corporelles",{"$f":"SoldeN_1(\"238\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"238\")","v":0}]
["- Immobilisations corporelles en cours",{"$f":"SoldeN_1(\"239\")","v":0},0,null,null,null,null,null,{"$f":"SoldeN(\"239\")","v":0}]
["Total",{"$f":"SUM(B17,B12,B5)","v":0},0,0,0,0,0,0,0,"GrasGauche"]

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["ETAT DES SOLDES INTERMEDIAIRES DE GESTION (E.S.G)"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
[]
["I - TABLEAU DE FORMATION DU RESULTAT ( T.F.R )"]
["Eléments",null,null,null,"Exercice","Exercice Précédent"]
[null,1,null,"Ventes de marchandises (en l'état )",{"$f":"-SoldeN(\"711\")","v":0},{"$f":"-SoldeN_1(\"711\")","v":0}]
[null,2," -","Achats revendus de marchandises",{"$f":"SoldeN(\"611\")","v":0},{"$f":"SoldeN_1(\"611\")","v":0}]
["I",null," =","MARGES BRUTES SUR VENTES EN L'ETAT",{"$f":"E6-E7","v":0},{"$f":"F6-F7","v":0},"GrasCentre"]
["II",null," +","PRODUCTION DE L'EXERCICE (3+4+5)",{"$f":"SUM(E10:E12)","v":0},{"$f":"SUM(F10:F12)","v":0}]
[null,3,null,"Ventes de biens et services produits",{"$f":"-SoldeN(\"712\")","v":0},{"$f":"-SoldeN_1(\"712\")","v":0}]
[null,4,null,"Variation de stocks de produits",{"$f":"-SoldeN(\"713\")","v":0},{"$f":"-SoldeN_1(\"713\")","v":0}]
[null,5,null,"Immobilisations produites par l'entreprise pour elle même",{"$f":"-SoldeN(\"714\")","v":0},{"$f":"-SoldeN_1(\"714\")","v":0}]
["III",null," -","CONSOMMATION DE L'EXERCICE (6+7)",{"$f":"SUM(E14:E15)","v":0},{"$f":"SUM(F14:F15)","v":0}]
[null,6,null,"Achats consommés de matières et fournitures",{"$f":"SoldeN(\"612\")","v":0},{"$f":"SoldeN_1(\"612\")","v":0}]
[null,7,null,"Autres charges externes",{"$f":"SoldeN(\"613\")+SoldeN(\"614\")","v":0},{"$f":"SoldeN_1(\"613\")+SoldeN_1(\"614\")","v":0}]
["IV",null," =","VALEUR AJOUTEE ( I+II+III )",{"$f":"E8+E9-E13","v":0},{"$f":"F8+F9-F13","v":0},"GrasCentre"]
[null,8," +","Subventions d'exploitation",{"$f":"-SoldeN(\"716\")","v":0},{"$f":"-SoldeN_1(\"716\")","v":0}]
["V",9," -","Impôts et taxes",{"$f":"SoldeN(\"616\")","v":0},{"$f":"SoldeN_1(\"616\")","v":0}]
[null,10," -","Charges de personnel",{"$f":"SoldeN(\"617\")","v":0},{"$f":"SoldeN_1(\"617\")","v":0}]
[null,null," =",{"$f":"IF(E20>=0,\"EXCEDENT BRUT D'EXPLOITATION ( E.B.E )\",\"INSUFFISANCE BRUTE D'EXPLOITATION ( I.B.E )\")","v":"EXCEDENT BRUT D'EXPLOITATION ( E.B.E )"},{"$f":"E16+E17-E18-E19","v":0},{"$f":"F16+F17-F18-F19","v":0},"GrasCentre"]
[null,11," +","Autres produits d'exploitation",{"$f":"-SoldeN(\"718\")","v":0},{"$f":"-SoldeN_1(\"718\")","v":0}]
[null,12," -","Autres charges d'exploitation",{"$f":"SoldeN(\"618\")","v":0},{"$f":"SoldeN_1(\"618\")","v":0}]
[null,13," +","Reprises d'exploitation: transfert de charges",{"$f":"-SoldeN(\"719\")","v":0},{"$f":"-SoldeN_1(\"719\")","v":0}]
[null,14," -","Dotations d'exploitation",{"$f":"SoldeN(\"619\")","v":0},{"$f":"SoldeN_1(\"619\")","v":0}]
["VI",null," =","RESULTAT D'EXPLOITATION ( + ou - )",{"$f":"E20+E21-E22+E23-E24","v":0},{"$f":"F20+F21-F22+F23-F24","v":0},"GrasCentre"]
["VII",null,null,"RESULTAT FINANCIER",{"$f":"-SoldeN(\"73\")-SoldeN(\"63\")","v":0},{"$f":"-SoldeN_1(\"73\")-SoldeN_1(\"63\")","v":0}]
["VIII",null," =","RESULTAT COURANT ( + ou - )",{"$f":"E25+E26","v":0},{"$f":"F25+F26","v":0},"GrasCentre"]
["IX",null,null,"RESULTAT NON COURANT ( + ou - )",{"$f":"-SoldeN(\"75\")-SoldeN(\"65\")","v":0},{"$f":"-SoldeN_1(\"75\")-SoldeN_1(\"65\")","v":0}]
[null,15," -","Impôts sur les resultats",{"$f":"SoldeN(\"67\")","v":0},{"$f":"SoldeN_1(\"67\")","v":0}]
["X",null," =","RESULTAT NET DE L'EXERCICE ( + ou - )",{"$f":"E27+E28-E29","v":0},{"$f":"F27+F28-F29","v":0},"GrasCentre"]
[]
["II - CAPACITE D'AUTOFINANCEMENT  ( C.A.F ) - AUTOFINANCEMENT",null,null,null,null,null,"GrasGauche"]
[null,1,null,"RESULTAT NET DE L'EXERCICE ( + ou - )",{"$f":"E30","v":0},{"$f":"F30","v":0},"GrasCentre"]
[null,null,null,"- Benefice (+)",{"$f":"IF(E30>0,E30,0)","v":0},{"$f":"IF(F30>0,F30,0)","v":0}]
[null,null,null,"- Perte      (-)",{"$f":"IF(E30<0,-E30,0)","v":0},{"$f":"IF(F30<0,-F30,0)","v":0}]
[null,2," +","Dotations d'exploitation",{"$f":"SoldeN(\"619\")-SoldeN(\"6196\")","v":0},{"$f":"SoldeN_1(\"619\")-SoldeN_1(\"6196\")","v":0}]
[null,3," +","Dotations financières",{"$f":"SoldeN(\"639\")-SoldeN(\"6396\")-SoldeN(\"6393\")","v":0},{"$f":"SoldeN_1(\"639\")-SoldeN_1(\"6396\")-SoldeN_1(\"6393\")","v":0}]
[null,4," +","Dotations non courantes",{"$f":"SoldeN(\"659\")-SoldeN(\"65963\")","v":0},{"$f":"SoldeN_1(\"659\")-SoldeN_1(\"65963\")","v":0}]
[null,5," -","Reprises d'exploitation",{"$f":"-SoldeN(\"719\")+SoldeN(\"7196\")+SoldeN(\"7197\")+SoldeN(\"7198\")","v":0},{"$f":"-SoldeN_1(\"719\")+SoldeN_1(\"7196\")+SoldeN_1(\"7197\")+SoldeN_1(\"7198\")","v":0}]
[null,6," -","Reprises financières",{"$f":"-SoldeN(\"739\")+SoldeN(\"7396\")+SoldeN(\"7397\")+SoldeN(\"7393\")","v":0},{"$f":"-SoldeN_1(\"739\")+SoldeN_1(\"7396\")+SoldeN_1(\"7397\")+SoldeN_1(\"7393\")","v":0}]
[null,7," -","Reprises non courantes",{"$f":"-SoldeN(\"759\")+SoldeN(\"75963\")+SoldeN(\"7597\")+SoldeN(\"7598\")+SoldeN(\"7595\")","v":0},{"$f":"-SoldeN_1(\"759\")+SoldeN_1(\"75963\")+SoldeN_1(\"7597\")+SoldeN_1(\"7598\")+SoldeN_1(\"7595\")","v":0}]
[null,8," -","Produits des cession des immobilisations",{"$f":"-SoldeN(\"751\")","v":0},{"$f":"-SoldeN_1(\"751\")","v":0}]
[null,9," +","Valeurs nettes des immobilisations cédées",{"$f":"SoldeN(\"651\")","v":0},{"$f":"SoldeN_1(\"651\")","v":0}]
["I",null,null,"CAPACITE D'AUTOFINANCEMENT  ( C.A.F )",{"$f":"E34-E35+E36+E37+E38-E39-E40-E41-E42+E43","v":0},{"$f":"F34-F35+F36+F37+F38-F39-F40-F41-F42+F43","v":0},"GrasCentre"]
[null,10," -","Distributions de bénéfices",{"$f":"'T14'!D7","v":0}]
["II",null,null,"AUTOFINANCEMENT",{"$f":"E44-E45","v":0},{"$f":"F44-F45","v":0},"GrasCentre"]

{"sheet":"T06","index":9,"n_rows":86,"n_cols":5,"rows_kept":86,"cut":false,"hidden":false,"merged":[[0,0,0,3],[2,0,2,1]]}
["DETAIL DES POSTES DU C.P.C."]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Poste",null,"Exercice","Exercice Précédent"]
[null,"CHARGES D'EXPLOITATION",null,null,"GrasGauche"]
[611,"Achats revendus de marchandises",{"$f":"SoldeN(\"611\")","v":0},{"$f":"SoldeN_1(\"611\")","v":0},"GaucheU"]
[null,"- Achats de marchandises",{"$f":"C8-C7","v":0},{"$f":"D8-D7","v":0}]
[null,"- Variation des stocks de marchandises",{"$f":"SoldeN(\"6114\")","v":0},{"$f":"SoldeN_1(\"6114\")","v":0}]
[null,"Total",{"$f":"SoldeN(\"611\")","v":0},{"$f":"SoldeN_1(\"611\")","v":0},"GrasDroite"]
[612,"Achats consommés de matières et fournitures",{"$f":"SoldeN(\"612\")","v":0},{"$f":"SoldeN_1(\"612\")","v":0},"GaucheU"]
[null,"- Achats de matières premières",{"$f":"SoldeN(\"6121\")+SoldeN(\"61281\")+SoldeN(\"61291\")+SoldeN(\"61298\")","v":0},{"$f":"SoldeN_1(\"6121\")+SoldeN_1(\"61281\")+SoldeN_1(\"61291\")+SoldeN_1(\"61298\")","v":0}]
[null,"- Variation des stocks de matières premières",{"$f":"SoldeN(\"61241\")","v":0},{"$f":"SoldeN_1(\"61241\")","v":0}]
[null,"- Achats de matières et fournitures consommables et d'emballages",{"$f":"SoldeN(\"6122\")+SoldeN(\"6123\")+SoldeN(\"61282\")+SoldeN(\"61292\")+SoldeN(\"61283\")+SoldeN(\"61293\")","v":0},{"$f":"SoldeN_1(\"6122\")+SoldeN_1(\"6123\")+SoldeN_1(\"61282\")+SoldeN_1(\"61292\")+SoldeN_1(\"61283\")+SoldeN_1(\"61293\")","v":0}]
[null,"- Variation des stocks de matières, fournitures et emballages",{"$f":"SoldeN(\"61242\")+SoldeN(\"61243\")+SoldeN(\"61244\")","v":0},{"$f":"SoldeN_1(\"61242\")+SoldeN_1(\"61243\")+SoldeN_1(\"61244\")","v":0}]
[null,"- Achats non stockés de matières et de fournitures",{"$f":"SoldeN(\"6125\")+SoldeN(\"61285\")+SoldeN(\"61295\")","v":0},{"$f":"SoldeN_1(\"6125\")+SoldeN_1(\"61285\")+SoldeN_1(\"61295\")","v":0}]
[null,"- Achats de travaux, études et prestation de services",{"$f":"SoldeN(\"6126\")+SoldeN(\"61286\")+SoldeN(\"61296\")","v":0},{"$f":"SoldeN_1(\"6126\")+SoldeN_1(\"61286\")+SoldeN_1(\"61296\")","v":0}]
[]
[null,"Total",{"$f":"SUM(C10,C11,C12,C13,C14,C15,C16)","v":0},{"$f":"SUM(D10,D11,D12,D13,D14,D15,D16)","v":0},"GrasDroite"]
["613/614","Autres charges externes",{"$f":"SoldeN(\"613\")+SoldeN(\"614\")","v":0},{"$f":"SoldeN_1(\"613\")+SoldeN_1(\"614\")","v":0},"GaucheU"]
[null,"- Locations et charges locatives",{"$f":"SoldeN(\"6131\")+SoldeN(\"61481\")+SoldeN(\"61491\")","v":0},{"$f":"SoldeN_1(\"6131\")+SoldeN_1(\"61481\")+SoldeN_1(\"61491\")","v":0}]
[null,"- Redevances de crédit-bail",{"$f":"SoldeN(\"6132\")+SoldeN(\"61482\")+SoldeN(\"61492\")","v":0},{"$f":"SoldeN_1(\"6132\")+SoldeN_1(\"61482\")+SoldeN_1(\"61492\")","v":0}]
[null,"- Entretient et réparations",{"$f":"SoldeN(\"6133\")+SoldeN(\"61483\")+SoldeN(\"61493\")","v":0},{"$f":"SoldeN_1(\"6133\")+SoldeN_1(\"61483\")+SoldeN_1(\"61493\")","v":0}]
[null,"- Primes d'assurances",{"$f":"SoldeN(\"6134\")+SoldeN(\"61484\")+SoldeN(\"61494\")","v":0},{"$f":"SoldeN_1(\"6134\")+SoldeN_1(\"61484\")+SoldeN_1(\"61494\")","v":0}]
[null,"- Rémunérations du personnel extérieur à l'entreprise",{"$f":"SoldeN(\"6135\")+SoldeN(\"61485\")","v":0},{"$f":"SoldeN_1(\"6135\")+SoldeN_1(\"61485\")","v":0}]
[null,"- Rémunérations d'intermédiaires et honoraires",{"$f":"SoldeN(\"6136\")+SoldeN(\"61486\")+SoldeN(\"61496\")","v":0},{"$f":"SoldeN_1(\"6136\")+SoldeN_1(\"61486\")+SoldeN_1(\"61496\")","v":0}]
[null,"- Redevances pour brevets, marque, droits ...",{"$f":"SoldeN(\"6137\")+SoldeN(\"61487\")+SoldeN(\"61497\")","v":0},{"$f":"SoldeN_1(\"6137\")+SoldeN_1(\"61487\")+SoldeN_1(\"61497\")","v":0}]
[null,"- Transports",{"$f":"SoldeN(\"6142\")+SoldeN(\"61488\")+SoldeN(\"61498\")","v":0},{"$f":"SoldeN_1(\"6142\")+SoldeN_1(\"61488\")+SoldeN_1(\"61498\")","v":0}]
[null,"- Déplacements, missions et réceptions",{"$f":"SoldeN(\"6143\")+SoldeN(\"61489\")","v":0},{"$f":"SoldeN_1(\"6143\")+SoldeN_1(\"61489\")","v":0}]
[null,"- Reste du poste des autres charges externes",{"$f":"C29-SUM(C19:C27)","v":0},{"$f":"D29-SUM(D19:D27)","v":0}]
[null,"Total",{"$f":"SoldeN(\"613\")+SoldeN(\"614\")","v":0},{"$f":"SoldeN_1(\"613\")+SoldeN_1(\"614\")","v":0},"GrasDroite"]
[617,"Charges de personnel",{"$f":"SoldeN(\"617\")","v":0},{"$f":"SoldeN_1(\"617\")","v":0},"GaucheU"]
[null,"- Rémunération du personnel",{"$f":"SoldeN(\"6171\")","v":0},{"$f":"SoldeN_1(\"6171\")","v":0}]
[null,"- Charges sociales",{"$f":"SoldeN(\"6174\")","v":0},{"$f":"SoldeN_1(\"6174\")","v":0}]
[null,"- Reste du poste des charges de personnel",{"$f":"C34-SUM(C31:C32)","v":0},{"$f":"D34-SUM(D31:D32)","v":0}]
[null,"Total",{"$f":"SoldeN(\"617\")","v":0},{"$f":"SoldeN_1(\"617\")","v":0},"GrasDroite"]
[618,"Autres charges d'exploitation",{"$f":"SoldeN(\"618\")","v":0},{"$f":"SoldeN_1(\"618\")","v":0},"GaucheU"]
[null,"- Jetons de présence",{"$f":"SoldeN(\"6181\")","v":0},{"$f":"SoldeN_1(\"6181\")","v":0}]
[null,"- Pertes sur créances irrécouvrables",{"$f":"SoldeN(\"6182\")","v":0},{"$f":"SoldeN_1(\"6182\")","v":0}]
[null,"- Reste du poste des autres charges d'exploitation",{"$f":"C39-SUM(C36:C37)","v":0},{"$f":"D39-SUM(D36:D37)","v":0}]
[null,"Total",{"$f":"SoldeN(\"618\")","v":0},{"$f":"SoldeN_1(\"618\")","v":0},"GrasDroite"]
[638,"CHARGES FINANCIERES",null,null,"GrasGauche"]
[null,"Autres charges financières",{"$f":"SoldeN(\"638\")","v":0},{"$f":"SoldeN_1(\"638\")","v":0},"GaucheU"]
[null,"- Charges nettes sur cessions de titres et valeurs de placement",{"$f":"SoldeN(\"6385\")","v":0},{"$f":"SoldeN_1(\"6385\")","v":0}]
[null,"- Reste du poste des autres charges financières",{"$f":"+C44-C42","v":0},{"$f":"+D44-D42","v":0}]
[null,"Total",{"$f":"SoldeN(\"638\")","v":0},{"$f":"SoldeN_1(\"638\")","v":0},"GrasDroite"]
[658,"CHARGES NON COURANTES",null,null,"GrasGauche"]
[null,"Autres charges non courantes",{"$f":"SoldeN(\"658\")","v":0},{"$f":"SoldeN_1(\"658\")","v":0},"GaucheU"]
[null,"- Pénalités sur marchés et débits",{"$f":"SoldeN(\"6581\")","v":0},{"$f":"SoldeN_1(\"6581\")","v":0}]
[null,"- Rappels d'impôts (autres qu'impôts sur les résultats)",{"$f":"SoldeN(\"6582\")","v":0},{"$f":"SoldeN_1(\"6582\")","v":0}]
[null,"- Pénalités et amendes fiscales et pénales",{"$f":"SoldeN(\"6583\")","v":0},{"$f":"SoldeN_1(\"6583\")","v":0}]
[null,"- Créances devenues irrécouvrables",{"$f":"SoldeN(\"6585\")","v":0},{"$f":"SoldeN_1(\"6585\")","v":0}]
[null,"- Reste du poste des autres charges non courantes",{"$f":"C52-SUM(C47,C48,C49,C50)","v":0},{"$f":"D52-SUM(D47,D48,D49,D50)","v":0}]
[null,"Total",{"$f":"SoldeN(\"658\")","v":0},{"$f":"SoldeN_1(\"658\")","v":0},"GrasDroite"]
[null,"PRODUITS D'EXPLOITATION",null,null,"GrasGauche"]
[711,"Ventes de marchandises",{"$f":"-SoldeN(\"711\")","v":0},{"$f":"-SoldeN_1(\"711\")","v":0},"GaucheU"]
[null,"- Ventes de marchandises au Maroc",{"$f":"-SoldeN(\"7111\")","v":0},{"$f":"-SoldeN_1(\"7111\")","v":0}]
[null,"- Ventes de marchandises à l'étranger",{"$f":"-SoldeN(\"7113\")","v":0},{"$f":"-SoldeN_1(\"7113\")","v":0}]
[null,"- Reste du poste des ventes de marchandises",{"$f":"+C58-SUM(C55:C56)","v":0},{"$f":"+D58-SUM(D55:D56)","v":0}]
[null,"Total",{"$f":"-SoldeN(\"711\")","v":0},{"$f":"-SoldeN_1(\"711\")","v":0}]
[712,"Ventes des biens et services produits",{"$f":"-SoldeN(\"712\")","v":0},{"$f":"-SoldeN_1(\"712\")","v":0},"GaucheU"]
[null,"- Ventes de biens au Maroc",{"$f":"-SoldeN(\"7121\")-SoldeN(\"71291\")","v":0},{"$f":"-SoldeN_1(\"7121\")-SoldeN_1(\"71291\")","v":0}]
[null,"- Ventes de biens à l'étranger",{"$f":"-SoldeN(\"7122\")-SoldeN(\"71292\")","v":0},{"$f":"-SoldeN_1(\"7122\")-SoldeN_1(\"71292\")","v":0}]
[null,"- Ventes des services au Maroc",{"$f":"-SoldeN(\"7124\")-SoldeN(\"71924\")","v":0},{"$f":"-SoldeN_1(\"7124\")-SoldeN_1(\"71924\")","v":0}]
[null,"- Ventes des services à l'étranger",{"$f":"-SoldeN(\"7125\")-SoldeN(\"71925\")","v":0},{"$f":"-SoldeN_1(\"7125\")-SoldeN_1(\"71925\")","v":0}]
[null,"- Redevances pour brevets, marques, droits ...",{"$f":"-SoldeN(\"7126\")","v":0},{"$f":"-SoldeN_1(\"7126\")","v":0}]
[null,"- Reste du poste des ventes et services produits",{"$f":"+C66-SUM(C60:C64)","v":0},{"$f":"+D66-SUM(D60:D64)","v":0}]
[null,"Total",{"$f":"-SoldeN(\"712\")","v":0},{"$f":"-SoldeN_1(\"712\")","v":0},"GrasDroite"]
[713,"Variation des stocks de produits",{"$f":"-SoldeN(\"713\")","v":0},{"$f":"-SoldeN_1(\"713\")","v":0},"GaucheU"]
[null,"- Variation des stocks de produits de produits en cours",{"$f":"-SoldeN(\"7131\")","v":0},{"$f":"-SoldeN_1(\"7131\")","v":0}]
[null,"- Variation des stocks de biens produits",{"$f":"-SoldeN(\"7132\")","v":0},{"$f":"-SoldeN_1(\"7132\")","v":0}]
[null,"- Variation des stocks de services en cours",{"$f":"-SoldeN(\"7134\")","v":0},{"$f":"-SoldeN_1(\"7134\")","v":0}]
[null,"Total",{"$f":"SUM(C68:C70)","v":0},{"$f":"SUM(D68:D70)","v":0},"GrasDroite"]
[718,"Autres produits d'exploitation",{"$f":"-SoldeN(\"718\")","v":0},{"$f":"-SoldeN_1(\"718\")","v":0},"GaucheU"]
[null,"- Jetons de présence reçus",{"$f":"-SoldeN(\"7181\")","v":0},{"$f":"-SoldeN_1(\"7181\")","v":0}]
[null,"- Reste du poste (produits divers)",{"$f":"+C75-C73","v":0},{"$f":"+D75-D73","v":0}]
[null,"Total",{"$f":"-SoldeN(\"718\")","v":0},{"$f":"-SoldeN_1(\"718\")","v":0}]
[719,"Reprises d'exploitation, transferts de charges",{"$f":"-SoldeN(\"719\")","v":0},{"$f":"-SoldeN_1(\"719\")","v":0},"GaucheU"]
[null,"- Reprises",{"$f":"+C79-C78","v":0},{"$f":"+D79-D78","v":0}]
[null,"- Transferts de charges",{"$f":"-SoldeN(\"7197\")","v":0},{"$f":"-SoldeN_1(\"7197\")","v":0}]
[null,"Total",{"$f":"-SoldeN(\"719\")","v":0},{"$f":"-SoldeN_1(\"719\")","v":0}]
[null,"PRODUITS FINANCIERS",null,null,"GrasGauche"]
[738,"Intérêts et autres produits financiers",{"$f":"-SoldeN(\"738\")","v":0},{"$f":"-SoldeN_1(\"738\")","v":0},"GaucheU"]
[null,"- Intérêt et produits assimilés",{"$f":"-SoldeN(\"7381\")","v":0},{"$f":"-SoldeN_1(\"7381\")","v":0}]
[null,"- Revenus des créances rattachées à des participations",{"$f":"-SoldeN(\"7383\")","v":0},{"$f":"-SoldeN_1(\"7383\")","v":0}]
[null,"- Produits nets sur cessions de titres et valeurs de placement",{"$f":"-SoldeN(\"7385\")","v":0},{"$f":"-SoldeN_1(\"7385\")","v":0}]
[null,"- Reste du poste intérêts et autres produits financiers",{"$f":"+C86-SUM(C82:C84)","v":0},{"$f":"+D86-SUM(D82:D84)","v":0}]
[null,"Total",{"$f":"-SoldeN(\"738\")","v":0},{"$f":"-SoldeN_1(\"738\")","v":0},"GrasDroite"]

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["TABLEAU DES BIENS EN CREDIT BAIL"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Rubriques","Date de la 1ère échéance","Durée du contrat en mois","Valeur estimée du bien à la date du contrat","Durée théorique d'amortis. du bien","Cumul des exercices précédents des redevances","Montant de l'exercice des redevances","Redevances restant à payer",null,"Prix d'achat résiduel en fin de contrat","Observations"]
[null,null,null,null,null,null,null,"à moins d'un an","à plus d'un an"]
["1","2","3","4","5","6","7","8","9","10","11"]
[]
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[]
[]
[]
[]
[]
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["Total",null,null,{"$f":"SUM(INDIRECT(ADDRESS(ROW(D$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-",{"$f":"SUM(INDIRECT(ADDRESS(ROW(F$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(G$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(H$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(I$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(J$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-","GrasDroite"]

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["TABLEAU DES AMORTISSEMENTS"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Nature","Cumul début exercice","Dotation de l'exercice","Amortissements sur immobilisations sorties","Cumul d'amortissement fin exercice"]
[null,"1","2","3","4 = 1 + 2 - 3"]
["IMMOBILISATION EN NON-VALEURS",{"$f":"SUM(B6:B11)","v":0},{"$f":"SUM(C6:C11)","v":0},{"$f":"SUM(D6:D11)","v":0},{"$f":"SUM(E6:E11)","v":0},"GrasGauche"]
["- Frais préliminaires",{"$f":"-SoldeN_1(\"2811\")","v":0},{"$f":"E6-B6+D6","v":0},null,{"$f":"-SoldeN(\"2811\")","v":0}]
["- Charges à répartir sur plusieurs exercices",{"$f":"-SoldeN_1(\"2812\")","v":0},{"$f":"E7-B7+D7","v":0},null,{"$f":"-SoldeN(\"2812\")","v":0}]
["- Primes de remboursement obligations",{"$f":"-SoldeN_1(\"2813\")","v":0},{"$f":"E8-B8+D8","v":0},null,{"$f":"-SoldeN(\"2813\")","v":0}]
[]
[]
[]
["IMMOBILISATIONS INCORPORELLES",{"$f":"SUM(B13:B16)","v":0},{"$f":"SUM(C13:C16)","v":0},{"$f":"SUM(D13:D16)","v":0},{"$f":"SUM(E13:E16)","v":0},"GrasGauche"]
["- Immobilisation en recherche et développement",{"$f":"-SoldeN_1(\"2821\")","v":0},{"$f":"E13-B13+D13","v":0},null,{"$f":"-SoldeN(\"2821\")","v":0}]
["- Brevets, marques, droits et valeurs similaires",{"$f":"-SoldeN_1(\"2822\")","v":0},{"$f":"E14-B14+D14","v":0},null,{"$f":"-SoldeN(\"2822\")","v":0}]
["- Fonds commercial",{"$f":"-SoldeN_1(\"2823\")","v":0},{"$f":"E15-B15+D15","v":0},null,{"$f":"-SoldeN(\"2823\")","v":0}]
["- Autres immobilisations incorporelles",{"$f":"-SoldeN_1(\"2828\")","v":0},{"$f":"E16-B16+D16","v":0},null,{"$f":"-SoldeN(\"2828\")","v":0}]
["IMMOBILISATIONS CORPORELLES",{"$f":"SUM(B18:B24)","v":0},{"$f":"SUM(C18:C24)","v":0},{"$f":"SUM(D18:D24)","v":0},{"$f":"SUM(E18:E24)","v":0},"GrasGauche"]
["- Terrains",{"$f":"-SoldeN_1(\"2831\")","v":0},{"$f":"E18-B18+D18","v":0},null,{"$f":"-SoldeN(\"2831\")","v":0}]
["- Constructions",{"$f":"-SoldeN_1(\"2832\")","v":0},0,null,{"$f":"-SoldeN(\"2832\")","v":0}]
["- Installations techniques, matériel et outillage",{"$f":"-SoldeN_1(\"2833\")","v":0},0,null,{"$f":"-SoldeN(\"2833\")","v":0}]
["- Matériel  de transport",{"$f":"-SoldeN_1(\"2834\")","v":0},0,null,{"$f":"-SoldeN(\"2834\")","v":0}]
["- Mobilier, matériel  de bureau et aménagement",{"$f":"-SoldeN_1(\"2835\")","v":0},0,null,{"$f":"-SoldeN(\"2835\")","v":0}]
["- Autres immobilisations corporelles",{"$f":"-SoldeN_1(\"2838\")","v":0},0,null,{"$f":"-SoldeN(\"2838\")","v":0}]
["- Immobilisations corporelles en cours",{"$f":"-SoldeN_1(\"2839\")","v":0},0,null,{"$f":"-SoldeN(\"2839\")","v":0}]
["Total",{"$f":"SUM(B17,B12,B5)","v":0},{"$f":"SUM(C17,C12,C5)","v":0},{"$f":"SUM(D17,D12,D5)","v":0},{"$f":"SUM(E17,E12,E5)","v":0},"GrasDroite"]

{"sheet":"T09","index":12,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,0,0,8],[2,0,3,0],[2,1,3,1],[2,2,2,4],[2,5,2,7],[2,8,3,8]]}
["TABLEAU DES PROVISIONS"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Nature","Montant début exercice","Dotations",null,null,"Reprises",null,null,"Montant fin exercice"]
[null,null,"d'exploitation","financières","non courantes","d'exploitation","financières","non courantes"]
["1. Provisions pour dépréciation de l'actif immobilisé",{"$f":"-SoldeN_1(\"29\")","v":0},{"$f":"SoldeN(\"6194\")","v":0},{"$f":"SoldeN(\"63944\")","v":0},{"$f":"SoldeN(\"65962\")","v":0},{"$f":"-SoldeN(\"7194\")","v":0},{"$f":"-SoldeN(\"7392\")","v":0},{"$f":"-SoldeN(\"75962\")","v":0},{"$f":"-SoldeN(\"29\")","v":0},"Gauche"]
["2. Provisions réglementées",{"$f":"-SoldeN_1(\"135\")","v":0},0,0,{"$f":"SoldeN(\"6594\")","v":0},0,0,{"$f":"-SoldeN(\"7594\")","v":0},{"$f":"-SoldeN(\"135\")","v":0},"Gauche"]
["3. Provisions durables pour risques et charges",{"$f":"-SoldeN_1(\"15\")","v":0},{"$f":"SoldeN(\"61955\")","v":0},{"$f":"SoldeN(\"63935\")","v":0},{"$f":"SoldeN(\"65955\")","v":0},{"$f":"-SoldeN(\"71955\")","v":0},{"$f":"-SoldeN(\"73935\")","v":0},{"$f":"-SoldeN(\"75955\")","v":0},{"$f":"-SoldeN(\"15\")","v":0},"Gauche"]
["Sous-Total (A)",{"$f":"SUM(B5:B7)","v":0},0,0,0,0,0,0,0,"GrasDroite"]
["4. Provisions pour dépréciation de l'actif circulant",{"$f":"-SoldeN_1(\"39\")","v":0},{"$f":"SoldeN(\"6196\")","v":0},{"$f":"SoldeN(\"6394\")","v":0},{"$f":"SoldeN(\"65963\")","v":0},{"$f":"-SoldeN(\"7196\")","v":0},{"$f":"-SoldeN(\"7394\")","v":0},{"$f":"-SoldeN(\"75963\")","v":0},{"$f":"-SoldeN(\"39\")","v":0},"Gauche"]
["- Stocks",{"$f":"-SoldeN_1(\"391\")","v":0},{"$f":"SoldeN(\"61961\")","v":0},0,{"$f":"SoldeN(\"659631\")","v":0},{"$f":"-SoldeN(\"71961\")","v":0},0,{"$f":"-SoldeN(\"759631\")","v":0},{"$f":"-SoldeN(\"391\")","v":0}]
["- Créances",{"$f":"-SoldeN_1(\"394\")","v":0},{"$f":"SoldeN(\"61964\")","v":0},0,{"$f":"SoldeN(\"659634\")","v":0},{"$f":"-SoldeN(\"71964\")","v":0},0,{"$f":"-SoldeN(\"759634\")","v":0},{"$f":"-SoldeN(\"394\")","v":0}]
["- Titres et valeurs de placement",{"$f":"-SoldeN_1(\"395\")","v":0},0,{"$f":"SoldeN(\"6394\")","v":0},0,0,{"$f":"-SoldeN(\"7394\")","v":0},0,{"$f":"-SoldeN(\"395\")","v":0}]
["5. Autres Provisions pour risques et charges",{"$f":"-SoldeN_1(\"45\")","v":0},{"$f":"SoldeN(\"6195\")","v":0},{"$f":"SoldeN(\"6393\")","v":0},{"$f":"SoldeN(\"6595\")","v":0},{"$f":"-SoldeN(\"7195\")","v":0},{"$f":"-SoldeN(\"7393\")","v":0},{"$f":"-SoldeN(\"7595\")","v":0},{"$f":"-SoldeN(\"45\")","v":0},"Gauche"]
["6. Provisions pour dépréciation des comptes de trésorerie",{"$f":"-SoldeN_1(\"59\")","v":0},0,{"$f":"SoldeN(\"6396\")","v":0},0,0,{"$f":"-SoldeN(\"7396\")","v":0},0,{"$f":"-SoldeN(\"59\")","v":0},"Gauche"]
["Sous-Total (B)",{"$f":"SUM(B10:B14)","v":0},0,0,0,0,0,0,0,"GrasDroite"]
["Total (A + B)",{"$f":"SUM(B8,B15)","v":0},0,0,0,0,0,0,0,"GrasDroite"]

{"sheet":"T10","index":13,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,7]]}
["TABLEAU DES PLUS OU MOINS VALUES SUR CESSIONS OU RETRAITS D'IMMOBILISATIONS"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Date de cession ou de retrait","Compte principal","Montant brut","Amortissements cumulés","Valeur nette d'amortissement","Produit de cession","Plus values","Moins values"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(INDIRECT(ADDRESS(ROW(C$3)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},0,0,0,0,0,"GrasDroite"]

{"sheet":"T11","index":14,"n_rows":20,"n_cols":12,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,10],[2,7,2,9]]}
["TABLEAU DES TITRES DE PARTICIPATION"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Raison sociale de la société émettrice","IF","Secteur d'activité","Capital social","Participation  au capital en %","Prix d'acquisition global","Valeur comptable nette","  Extrait des derniers états de synthèse de la société émettrice",null,null,"Produits inscrits au C.P.C de l'exercice"]
[null,null,null,null,null,null,null,"Date de cloture","Situation nette","Résultat net"]
["Raison","IF","1","2","3","4","5","6","7","8","9"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total",{"$f":"SUM(INDIRECT(ADDRESS(ROW(D$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-",{"$f":"SUM(INDIRECT(ADDRESS(ROW(F$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(G$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-",{"$f":"SUM(INDIRECT(ADDRESS(ROW(I$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},0,0,"GrasDroite"]

{"sheet":"T12","index":15,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,4],[2,0,3,0],[11,0,11,5]]}
["DETAIL DE LA TAXE SUR LA VALEUR AJOUTEE"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Nature","Solde au début de l'exercice","Opérations comptables de l'exercice","Déclarations TVA de l'exercice","Solde fin d'exercice"]
[null,"1",2,3,"(1 + 2 - 3 = 4)"]
["A. T.V.A. Facturée",{"$f":"-SoldeN_1(\"4455\")","v":0},{"$f":"E5-B5+D5","v":0},{"$f":"B26","v":0},{"$f":"-SoldeN(\"4455\")","v":0},"GrasGauche"]
["B. T.V.A. Récuperable",{"$f":"SoldeN_1(\"3455\")","v":0},{"$f":"SUM(C7:C8)","v":0},{"$f":"SUM(D7:D8)","v":0},{"$f":"SoldeN(\"3455\")","v":0},"GrasGauche"]
["- sur charges",{"$f":"SoldeN_1(\"34552\")","v":0},{"$f":"E7-B7+D7","v":0},{"$f":"C26","v":0},{"$f":"SoldeN(\"34552\")","v":0}]
["- sur immobilisations",{"$f":"SoldeN_1(\"34551\")","v":0},{"$f":"E8-B8+D8","v":0},{"$f":"D26","v":0},{"$f":"SoldeN(\"34551\")","v":0}]
["C. T.V.A. dûe ou crédit de T.V.A = (A - B)",{"$f":"B5-B6","v":0},{"$f":"C5-C6","v":0},{"$f":"D5-D6","v":0},{"$f":"E5-E6","v":0},"GrasGauche"]
[]
[]
["TVA - Déclarations de l'exercice\n(Ce tableau ne fait pas partie de la liasse. Il est destiné à vous aider à remplir ce tableau)"]
["Mois","TVA Facturée","TVA Récupérable sur charges","TVA Récupérable sur immobilisations","Crédit M-1","Solde (pour Vérification)"]
["Janvier",null,null,null,null,{"$f":"B14-C14-D14-E14","v":0}]
["Février",null,null,null,null,0]
["Mars",null,null,null,null,0]
["Avril",null,null,null,null,0]
["Mai",null,null,null,null,0]
["Juin",null,null,null,null,0]
["Juillet",null,null,null,null,0]
["Août",null,null,null,null,0]
["Septembre",null,null,null,null,0]
["Octobre",null,null,null,null,0]
["Novembre",null,null,null,null,0]
["Décembre",null,null,null,null,0]
["Totaux",{"$f":"SUM(B14:B25)","v":0},{"$f":"SUM(C14:C25)","v":0},{"$f":"SUM(D14:D25)","v":0},{"$f":"SUM(E14:E25)","v":0},{"$f":"SUM(F14:F25)","v":0}]

{"sheet":"T13","index":16,"n_rows":26,"n_cols":13,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,11],[4,5,5,5],[4,6,4,7],[4,8,5,8],[4,9,4,11],[4,0,5,0],[4,2,5,2],[4,3,5,3],[4,4,5,4],[4,1,5,1]]}
["ETAT DE REPARTITION DU CAPITAL SOCIAL"]
[]
[null,null,null,null,null,null,null,"Montant du capital : ",{"$f":"-SoldeN(\"111\")+SoldeN(\"1119\")+SoldeN(\"1117\")","v":0}]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Nom et prénom des principaux associés (1) 1","Raison sociale des principaux associés (1) 2","N° IF","N° CIN","N° CE","Adresse","Nombre de titres",null,"Valeur nominale de chaque action ou part sociale","Montant du capital"]
[null,null,null,null,null,null,"Exercice précédent","Exercice actuel",null,"Souscrit","Appelé","Libéré"]
["(1)1","(1)2","(1)3","(1)4","(1)5","2","3","4","5","6","7","8"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Total",{"$f":"SUM(INDIRECT(ADDRESS(ROW(G$7)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(H$7)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-",{"$f":"SUM(INDIRECT(ADDRESS(ROW(J$7)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(K$7)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(L$7)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"GrasDroite"]
["(1) Quant le nombre des associés est inférieur ou égal à 10, l'entreprise doit déclarer tous les participants au capital. Dans les autre cas, il y a lieu de ne "]
["mentionner que les 10 principaux associés par ordre d'importance décroissante."]

{"sheet":"T14","index":17,"n_rows":11,"n_cols":5,"rows_kept":11,"cut":false,"hidden":false,"merged":[[0,0,0,3]]}
["ETAT D'AFFECTATION DES RESULTATS INTERVENUE AU COURS DE L'EXERCICE"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["A. ORIGINE DES RESULTATS A AFFECTER","Montant","B. AFFECTATION DES RESULTATS","Montant"]
["(Décision du 00/00/0000)",null,"- Réserve légale"]
["- Report à nouveau",null,"- Autres réserves"]
["- Résultats nets en instance d'affectation",null,"- Tantièmes"]
["- Résultat net de l'exercice",null,"- Dividendes"]
["- Prélèvements sur les réserves",null,"- Autres affectations"]
["- Autres prélèvements",null,"- Report à nouveau"]
["Total A",{"$f":"SUM(B4:B9)","v":0},"Total B",{"$f":"SUM(D4:D9)","v":0},"GrasDroite"]
["TOTAL A = TOTAL B"]

{"sheet":"T16","index":18,"n_rows":32,"n_cols":11,"rows_kept":32,"cut":false,"hidden":false,"merged":[[3,2,7,2],[3,6,7,6],[3,8,7,8],[2,6,2,7],[0,0,0,9],[3,7,7,7],[3,4,7,4],[3,5,7,5],[3,3,7,3],[3,1,7,1],[3,9,7,9],[3,0,7,0]]}
["ETAT DE DOTATIONS AUX AMORTISSEMENTS RELATIFS AUX IMMOBILISATIONS"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
[null,null,null,null,null,"Montant global  :",{"$f":"+T_16_Id_1088_Double","v":0},null,"DHS"]
["Immobilisations concernées","Date d'entrée (1)","Prix d'acquisition (2)","Valeur comptable après réévaluation","Amortissements antérieurs (3)","Taux en %","Durée en années (4)","Amortissements de l'exercice","Cumul amortissements (col. 4 + col. 7)","Observations (5)"]
[]
[]
[]
[]
["Nom rubrique","1","2","3","4","5","6","7","8","9"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total","-",{"$f":"SUBTOTAL(9,INDIRECT(ADDRESS(ROW(C$9)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUBTOTAL(9,INDIRECT(ADDRESS(ROW(D$9)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUBTOTAL(9,INDIRECT(ADDRESS(ROW(E$9)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-","-",{"$f":"SUBTOTAL(9,INDIRECT(ADDRESS(ROW(H$9)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUBTOTAL(9,INDIRECT(ADDRESS(ROW(I$9)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-","GrasGauche"]
["(1) En cas de réévaluation, c'est l'année de réévaluation des éléments qui constitue leur date d'entrée (col. 1). Le montant de la dotation est au maximum égal au rapport de la valeur comptable (col.3) sur la durée probable d'utilisation (col.6)."]
["(2) Le prix d'acquisition est égal au prix de revient diminué, le cas échéant, de la T.V.A ouvrant droit à déduction."]
["(3) Dans le tableau correspondant à l'exercice de réévaluation, les amortissements antérieurs fIgurent pour 0 (zéro)"]
["(4) Indiquer la durée d'utilisation en années"]
["(5) Faire figurer notamment dans cette colonne (9) toutes explications utiles concernant la justification des taux majorés, par exemple; matériel à usage rapide; amortissements accélérés"]

{"sheet":"T17","index":19,"n_rows":16,"n_cols":11,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,0,0,9],[2,0,2,1]]}
["ETAT DES PLUS-VALUES CONSTATEES EN CAS DE FUSION"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Eléments",null,"Valeur d'apport","Valeur nette comptable","Plus-value constatée et différée","Fraction de la plus-value rapportée aux exercices antérieurs (cumul) (2)","Fraction de la plus-value rapportée à l'exercice actuel","Cumul des plus-values rapportées","Solde des plus-values non imputées","Observations"]
[1,"Terrain (1)"]
[2,"Constructions"]
[3,"Matériel et outillage"]
[4,"Matériel de transport"]
[5,"Agencements-Installations"]
[6,"Brevets"]
[7,"Autres éléments amortissables"]
[8,"Titres de participation"]
[9,"Fonds de commerce"]
[10,"Autres éléments non amortissables"]
[null,"Total",{"$f":"SUM(C4:C13)","v":0},0,0,0,0,0,{"$f":"SUM(I4:I13)","v":0},"-","GrasDroite"]
["(1) Imposition différée jusqu'à la date de cession."]
["(2) Fractions correspondant à l'imputation normale de la plus-value constatées lors de la fusion majorée le cas échéant du répliquât de la plus-value se rapportant à l'élément cédé au cours de l'exercice."]

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["ETAT DES INTERETS DES EMPRUNTS CONTRACTES AUPRES DES ASSOCIES ET DES TIERS\nAUTRES QUE LES ORGANISMES DE BANQUE OU DE CREDIT"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Nom et prénoms","Raison sociale","Adresse","IF","N° CIN","Montant du prêt","Date du prêt","Durée du prêt en mois","Taux d'intérêt annuel","Charge financière globale","Remboursement exercices antérieurs",null,"Remboursement exercice actuel",null,"Observations"]
[null,null,null,null,null,null,null,null,null,null,"Principal","Intérêt","Principal","Intérêt"]
["A. Associés"," "," "," "," "," "," "," "," "," "," "," "," "," "," ","GrasGaucheU"]
[]
[]
[]
[]
[]
["B. Tiers"," "," "," "," "," "," "," "," "," "," "," "," "," "," ","GrasGaucheU"]
[]
[]
[]
[]
[]
[null,null,"Total",null,null,{"$f":"SUM(INDIRECT(ADDRESS(ROW(F$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},null,null,null,{"$f":"SUM(INDIRECT(ADDRESS(ROW(J$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(K$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(L$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(M$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(N$4)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},null,"GrasDroite"]

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["TABLEAU DES LOCATIONS ET BAUX AUTRES QUE LE CREDIT-BAIL"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"+ArreteDuAu","v":"Du 0/1/1900 Au 0/1/1900"}]
["Nature du bien loué","Lieu de situation","Nom et prénoms","Raison sociale","Adresse du propriétaire","N° IF du propriétaire","CIN du propriétaire","CE du propriétaire","Date de conclusion de l'acte de location","Montant annuel de location","Montant du loyer compris dans les charges de l'exercice","Nature du contrat (1)"]
[null,null,null,null,null,null,null,null,null,null,null,"Bail ordinaire","Leasing(Nème période) (1)"]
["1","2","3",4,5,6,7,8,9,10,11,12,13]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Total",null,null,null,null,null,"-",{"$f":"SUM(INDIRECT(ADDRESS(ROW(J$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},{"$f":"SUM(INDIRECT(ADDRESS(ROW(K$5)+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW()-1,COLUMN(),4,TRUE)))","v":0},"-","-","GrasDroite"]

{"sheet":"T20","index":22,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,0,0,9],[2,0,4,0],[2,7,3,7],[2,9,4,9],[2,1,2,3],[2,4,2,6]]}
["ETAT DETAILLE DES STOCKS"]
[{"$f":"+CONCATENATE(SOCIETE)","v":""},null,null,null,null,null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["STOCKS","Stock Final",null,null,"Stock Initial",null,null,"Variation de stock en Valeur (+ ou -)"]
[null,"Montant brut","Provision pour dépréciation","Montant net","Montant brut","Provision pour dépréciation","Montant net"]
[null,"1","2","3","4","5","6","7 = 6 - 3"]
["I. Stocks Approvisionnement",null,null,null,null,null,null,null,"GrasGauche"]
["- Biens et produits destinés à la revente en l'état :"]
["Biens immeubles",0,0,{"$f":"B8-C8","v":0},0,0,{"$f":"E8-F8","v":0},{"$f":"+G8-D8","v":0},null,1]
["Biens meubles",{"$f":"SoldeN(\"311\")","v":0},{"$f":"-SoldeN(\"3911\")","v":0},0,{"$f":"SoldeN_1(\"311\")","v":0},{"$f":"-SoldeN_1(\"3911\")","v":0},0,{"$f":"+G9-D9","v":0},null,2]
["- Biens et Mat. premières destinés aux activités de prod. et de transf."]
["Matières premières",{"$f":"SoldeN(\"3121\")","v":0},{"$f":"-SoldeN(\"39121\")","v":0},0,{"$f":"SoldeN_1(\"3121\")","v":0},{"$f":"-SoldeN_1(\"39121\")","v":0},0,{"$f":"+G11-D11","v":0},null,3]
["Matières consommables",{"$f":"SoldeN(\"3122\")+SoldeN(\"3126\")+SoldeN(\"3128\")","v":0},{"$f":"-SoldeN(\"39122\")-SoldeN(\"39126\")-SoldeN(\"39128\")","v":0},0,{"$f":"SoldeN_1(\"3122\")+SoldeN_1(\"3126\")+SoldeN_1(\"3128\")","v":0},{"$f":"-SoldeN_1(\"39122\")-SoldeN_1(\"39126\")-SoldeN_1(\"39128\")","v":0},0,{"$f":"+G12-D12","v":0},null,4]
["Pièce détachés",0,0,0,0,0,0,{"$f":"+G13-D13","v":0},null,5]
["- Emballage"]
["récupérables",{"$f":"SoldeN(\"31232\")","v":0},{"$f":"-SoldeN(\"391232\")","v":0},0,{"$f":"SoldeN_1(\"31232\")","v":0},{"$f":"-SoldeN_1(\"391232\")","v":0},0,{"$f":"+G15-D15","v":0},null,7]
["vendus",{"$f":"SoldeN(\"31233\")+SoldeN(\"3173\")","v":0},{"$f":"SoldeN(\"39126\")","v":0},0,{"$f":"SoldeN_1(\"31233\")+SoldeN(\"3173\")","v":0},{"$f":"SoldeN_1(\"39126\")","v":0},0,{"$f":"+G16-D16","v":0},null,8]
["perdus",{"$f":"SoldeN(\"31231\")","v":0},{"$f":"-SoldeN(\"391231\")","v":0},0,{"$f":"SoldeN_1(\"31231\")","v":0},{"$f":"-SoldeN_1(\"391231\")","v":0},0,{"$f":"+G17-D17","v":0},null,9]
["Total stocks approvisionnement",{"$f":"SUM(B8,B9,B11,B12,B13,B15,B16,B17)","v":0},{"$f":"SUM(C8,C9,C11,C12,C13,C15,C16,C17)","v":0},0,0,0,0,{"$f":"SUM(H8,H9,H11,H12,H13,H15,H16,H17)","v":0},"GrasDroite",10]
["II. Stock en cours Production de biens et service",null,null,null,null,null,null,null,"GrasGauche"]
["- Produits en cours",{"$f":"SoldeN(\"3131\")+SoldeN(\"3138\")+SoldeN(\"3141\")+SoldeN(\"3148\")","v":0},{"$f":"-SoldeN(\"39131\")-SoldeN(\"39138\")-SoldeN(\"39141\")-SoldeN(\"39148\")","v":0},{"$f":"B20-C20","v":0},{"$f":"SoldeN_1(\"3131\")+SoldeN_1(\"3138\")+SoldeN_1(\"3141\")+SoldeN_1(\"3148\")","v":0},{"$f":"-SoldeN_1(\"39131\")-SoldeN_1(\"39138\")-SoldeN_1(\"39141\")-SoldeN_1(\"39148\")","v":0},{"$f":"E20-F20","v":0},{"$f":"+G20-D20","v":0},null,11]
["- Etudes en cours",{"$f":"SoldeN(\"31342\")","v":0},{"$f":"-SoldeN(\"391342\")","v":0},{"$f":"B21-C21","v":0},{"$f":"SoldeN_1(\"31342\")","v":0},{"$f":"-SoldeN_1(\"391342\")","v":0},{"$f":"E21-F21","v":0},{"$f":"+G21-D21","v":0},null,12]
["- Travaux en cours",{"$f":"SoldeN(\"31341\")","v":0},{"$f":"-SoldeN(\"391341\")","v":0},{"$f":"B22-C22","v":0},{"$f":"SoldeN_1(\"31341\")","v":0},{"$f":"-SoldeN_1(\"391341\")","v":0},{"$f":"E22-F22","v":0},{"$f":"+G22-D22","v":0},null,13]
["- Services en cours",{"$f":"SoldeN(\"31343\")","v":0},{"$f":"-SoldeN(\"391343\")","v":0},{"$f":"B23-C23","v":0},{"$f":"SoldeN_1(\"31343\")","v":0},{"$f":"-SoldeN_1(\"391343\")","v":0},{"$f":"E23-F23","v":0},{"$f":"+G23-D23","v":0},null,14]
["Total Stocks des encours",{"$f":"SUM(B20:B23)","v":0},0,0,0,0,0,0,"GrasDroite",15]
["III. Stock Produits finis",null,null,null,null,null,null,null,"GrasGauche"]
["- Produits finis",{"$f":"SoldeN(\"315\")","v":0},{"$f":"-SoldeN(\"3915\")","v":0},{"$f":"B26-C26","v":0},{"$f":"SoldeN_1(\"315\")","v":0},{"$f":"-SoldeN_1(\"3915\")","v":0},{"$f":"E26-F26","v":0},{"$f":"+G26-D26","v":0},null,16]
["- Biens finis",0,0,{"$f":"B27-C27","v":0},0,0,{"$f":"E27-F27","v":0},{"$f":"+G27-D27","v":0},null,17]
["Total Stocks Produits et Biens Finis",{"$f":"SUM(B26:B27)","v":0},0,0,0,0,0,0,"GrasDroite",18]
["IV. Stock Produits résiduels",null,null,null,null,null,null,null,"GrasGauche"]
["- Déchets",{"$f":"SoldeN(\"31451\")","v":0},{"$f":"-SoldeN(\"391451\")","v":0},{"$f":"B30-C30","v":0},{"$f":"SoldeN_1(\"31451\")","v":0},{"$f":"-SoldeN_1(\"391451\")","v":0},{"$f":"E30-F30","v":0},{"$f":"+G30-D30","v":0},null,19]
["- Rebuts",{"$f":"SoldeN(\"31452\")","v":0},{"$f":"-SoldeN(\"391452\")","v":0},{"$f":"B31-C31","v":0},{"$f":"SoldeN_1(\"31452\")","v":0},{"$f":"-SoldeN_1(\"391452\")","v":0},{"$f":"E31-F31","v":0},{"$f":"+G31-D31","v":0},null,20]
["- Matières de récupération",{"$f":"SoldeN(\"31453\")","v":0},{"$f":"-SoldeN(\"391453\")","v":0},{"$f":"B32-C32","v":0},{"$f":"SoldeN_1(\"31453\")","v":0},{"$f":"-SoldeN_1(\"391453\")","v":0},{"$f":"E32-F32","v":0},{"$f":"+G32-D32","v":0},null,21]
["Total Stocks Produits résiduels",{"$f":"SUM(B30:B32)","v":0},{"$f":"SUM(C30:C32)","v":0},0,{"$f":"SUM(E30:E32)","v":0},{"$f":"SUM(F30:F32)","v":0},0,0,"GrasDroite",22]
["TOTAL GENERAL (Ligne 10+15+18+22)",{"$f":"SUM(B18,B24,B28,B33)","v":0},{"$f":"SUM(C18,C24,C28,C33)","v":0},0,{"$f":"SUM(E18,E24,E28,E33)","v":0},{"$f":"SUM(F18,F24,F28,F33)","v":0},0,0,"GrasDroite",23]

{"sheet":"T21","index":23,"n_rows":50,"n_cols":7,"rows_kept":50,"cut":false,"hidden":false,"merged":[[0,0,0,5],[4,2,5,2],[4,3,5,3],[4,4,4,5],[17,2,17,3],[17,4,17,5],[4,1,6,1]]}
["TABLEAU DE FINANCEMENT DE L'EXERCICE"]
[null,null,null,null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
[]
[{"$f":"+SOCIETE","v":0}]
[null,"Masses","Exercice","Exercice précédent","Variations a-b"]
[null,null,null,null,"Emplois","Ressources"]
[null,null,"a","b","c","d"]
[null,"I-SYNTHESE DES MASSES DU BILAN",null,null,null,null,"GrasDroite"]
[1,"  Financement Permanent",{"$f":"+'T01'!D83","v":0},{"$f":"+'T01'!E83","v":0},{"$f":"+IF(C9>D9,0,D9-C9)","v":0},{"$f":"+IF(C9>D9,C9-D9,0)","v":0}]
[2,"  Moins actif immobilisé",{"$f":"+'T01'!E30","v":0},{"$f":"+'T01'!F30","v":0},{"$f":"IF(C10>D10,C10-D10,0)","v":0},{"$f":"IF(C10>D10,0,D10-C10)","v":0}]
[3,"  = Fonds de roulement fonctionnel (1-2) (A)",{"$f":"+C9-C10","v":0},{"$f":"+D9-D10","v":0},{"$f":"IF(C11>D11,0,D11-C11)","v":0},{"$f":"IF(C11>D11,C11-D11,0)","v":0},"GrasGauche"]
[4,"  Actif circulant",{"$f":"+'T01'!E47","v":0},{"$f":"+'T01'!F47","v":0},{"$f":"IF(C12>D12,C12-D12,0)","v":0},{"$f":"IF(C12>D12,0,D12-C12)","v":0}]
[5,"  Moins passif circulant",{"$f":"+'T01'!D95","v":0},{"$f":"+'T01'!E95","v":0},{"$f":"+IF(C13>D13,0,D13-C13)","v":0},{"$f":"+IF(C13>D13,C13-D13,0)","v":0}]
[6,"  = Besoin de financement global (4-5) (B)",{"$f":"+C12-C13","v":0},{"$f":"+D12-D13","v":0},{"$f":"IF(C14>D14,C14-D14,0)","v":0},{"$f":"IF(C14>D14,0,D14-C14)","v":0},"GrasGauche"]
[7,"  TRESORERIE NETTE (Actif-Passif) = A-B",{"$f":"+C11-C14","v":0},{"$f":"+D11-D14","v":0},{"$f":"IF(C15>D15,C15-D15,0)","v":0},{"$f":"IF(C15>D15,0,D15-C15)","v":0},"GrasGauche"]
[]
[null,"II- EMPLOIS ET RESSOURCES",null,null,null,null,"GrasDroite"]
[null,null,"Exercice",null,"Exercice précédent",null,"Titre"]
[null,null,"Emplois","Ressources","Emplois","Ressources","Titre"]
[]
[null,"I- RESSOURCES STABLES DE L'EXERCICE (FLUX)",null,null,null,null,"GrasGauche"]
[null,"Autofinancement (A)",null,{"$f":"+D23-D24","v":0},null,{"$f":"+F23-F24","v":0},"GrasGauche"]
[null,"+ Capacité d'autofinancement",null,{"$f":"+'T05'!E44","v":0},null,{"$f":"'T05'!F44","v":0}]
[null,"- Distributions de bénéfices",null,{"$f":"+'T05'!E45","v":0},null,{"$f":"'T05'!F45","v":0}]
[null,"Cessions et reductions d'immobilisations (B)",null,{"$f":"SUM(D26:D29)","v":0},null,{"$f":"SUM(F26:F29)","v":0},"GrasGauche"]
[null,"+ Cessions d'immobilisations incorporelles",null,{"$f":"+SoldeN(7512)","v":0},null,{"$f":"-SoldeN_1(\"7512\")","v":0}]
[null,"+ Cessions d'immobilisations corporelles",null,{"$f":"+SoldeN(7513)","v":0},null,{"$f":"-SoldeN_1(\"7513\")","v":0}]
[null,"+ Cessions d'immobilisations financières",null,{"$f":"+SoldeN(7514)","v":0},null,{"$f":"-SoldeN_1(\"7514\")","v":0}]
[null,"+ Récupérations sur créances immobilisées"]
[null,"Augmentation des capitaux propres et assimiles (C)",null,{"$f":"+D31+D32","v":0},null,{"$f":"SUM(F31:F32)","v":0},"GrasGauche"]
[null,"+ Augmentation du capital , apports",null,{"$f":"-(+SoldeN(111)-SoldeN_1(111)+SoldeN(112)-SoldeN_1(112))","v":0}]
[null,"+ Subventions d'investissement",null,{"$f":"-(+SoldeN(131)-SoldeN_1(131))","v":0}]
[null,"Augmentation des dettes de financement (D) (1)"]
[null,"TOTAL I - RESSOURCES STABLES (A+B+C+D)",{"$f":"C33+C30+C25+C22","v":0},{"$f":"+D33+D30+D25+D22","v":0},{"$f":"E33+E30+E25+E22","v":0},{"$f":"+F33+F30+F25+F22","v":0},"GrasGauche"]
[]
[null,"II- EMPLOIS STABLES DE L'EXERCICE (FLUX)",null,null,null,null,"GrasGauche"]
[null,"Acquisitions et augmentations d'immobilisations (E)",{"$f":"SUM(C38:C41)","v":0},null,{"$f":"SUM(E38:E41)","v":0},null,"GrasGauche"]
[null,"+ Acquisitions d'immobilisations incorporelles",{"$f":"'T04'!C12","v":0}]
[null,"+ Acquisitions d'immobilisation corporelles",{"$f":"'T04'!C17","v":0}]
[null,"+ Acquisitions d'immobilisation financières"]
[null,"+ Augmentation des créances immobilisées"]
[null,"Remboursement des capitaux propres (F)",null,null,null,null,"GrasGauche"]
[null,"Remboursements des dettes de financement (G)",null,null,null,null,"GrasGauche"]
[null,"Emplois en non valeurs (H)",{"$f":"'T04'!C5","v":0},null,null,null,"GrasGauche"]
[null,"TOTAL II - EMPLOIS STABLES (E+F+G+H)",{"$f":"+C37+C42+C43+C44","v":0},null,{"$f":"+E37+E42+E43+E44","v":0},null,"GrasGauche"]
[]
[null,"III- VARIATION DU BESOIN DE FINANCEMENT GLOBAL (B.F.G)",{"$f":"E14","v":0},{"$f":"F14","v":0},null,null,"GrasGauche"]
[null,"IV- VARIATION DE LA TRESORERIE",{"$f":"E15","v":0},{"$f":"F15","v":0},null,null,"GrasGauche"]
[null,"TOTAL GENERAL",{"$f":"+C48+C47+C45","v":0},{"$f":"+D48+D47+D34","v":0},{"$f":"+E48+E47+E45","v":0},{"$f":"+F48+F47+F34","v":0},"GrasGauche"]
["(1) nettes de primes de remboursement"]

{"sheet":"T22","index":24,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["TABLEAU DES OPERATIONS EN DEVISES\nCOMPTABILISEES PENDANT L'EXERCICE"]
[{"$f":"+SOCIETE","v":0},null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Nature","Entrée\nContre-valeur\nen DH","Sortie\nContre-valeur\nen DH"]
["Financement permanent"]
["Immobilisations brutes"]
["Rentrées sur immobilisations"]
["Remboursement des dettes de financement"]
["Produits"]
["Charges"]
["Total Des Entrées",{"$f":"SUM(B4:B9)","v":0},null,"GrasDroite"]
["Total Des Sorties",null,{"$f":"SUM(C4:C9)","v":0},"GrasDroite"]
["Balance Devises",{"$f":"IF(B10>C11,B10-C11,0)","v":0},{"$f":"IF(C11>B10,C11-B10,0)","v":0},"GrasDroite"]
["Total",{"$f":"+B10","v":0},{"$f":"+C11","v":0},"GrasDroite"]

{"sheet":"T23","index":25,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,0,0,1]]}
["PRINCIPALES METHODES D'EVALUATION SPECIFIQUES A L'ENTREPRISE"]
[{"$f":"+SOCIETE","v":0},{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["I. ACTIF IMMOBILISE",null,"GrasGauche"]
["A. EVALUATION A L'ENTREE",null,"GrasGauche"]
["1. Immobilisation en non-valeurs"]
["2. Immobilisation incorporelles"]
["3. Immobilisations corporelles"]
["4. Immobilisations financières"]
["B. CORRECTIONS DE VALEUR",null,"GrasGauche"]
["1. Méthodes d'amortissements"]
["2. Méthodes d'évaluation des provisions pour dépréciation"]
["3. Méthodes de détermination des écarts de conversion - Actif"]
["II. ACTIF CIRCULANT (Hors trésorerie)",null,"GrasGauche"]
["A. EVALUATION A L'ENTREE",null,"GrasGauche"]
["1. Stocks"]
["2. Créances"]
["3. Titres et valeurs de placement"]
["B. CORRECTIONS DE VALEUR",null,"GrasGauche"]
["1. Méthodes d'évaluation des provisions pour dépréciation"]
["2. Méthodes de détermination des écarts de conversion - Actif"]
["III. FINANCEMENT PERMANENT",null,"GrasGauche"]
["1. Méthodes de réévaluation"]
["2. Méthodes d'évaluation des provisions réglementées"]
["3. Dettes de financement permanent"]
["4. Méthodes d'évaluation des provisions durables pour risques et charges"]
["5. Méthodes de détermination des écarts de conversion - Passif"]
["IV. PASSIF CIRCULANT (Hors trésorerie)",null,"GrasGauche"]
["1. Dettes du passif circulant"]
["2. Méthodes d'évaluation des autres provisions pour risques et charges"]
["3. Méthodes de détermination des écarts de conversion - Passif"]
["V. TRESORERIE",null,"GrasGauche"]
["1. Trésorerie - Actif"]
["2. Trésorerie - Passif"]
["3. Méthodes d'évaluation des provisions pour dépréciation"]

{"sheet":"T24","index":26,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["ETAT DES DEROGATIONS"]
[{"$f":"+SOCIETE","v":0},null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Indication des Dérogations","Justification des Dérogations","Influence des Dérogations sur le Patrimoine, la Situation Financière et les Résultats"]
["I. Dérogations aux principes comptables fondamentaux"]
["II. Dérogations aux méthodes d'évaluation"]
["III. Dérogations aux règles d'établissement et de présentation des états de synthèse"]

{"sheet":"T25","index":27,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[[0,0,0,3],[2,0,2,1],[3,0,3,1]]}
["ETAT POUR LE CALCUL DE L'IMPOT SUR LES SOCIETES -\nENTREPRISES ENCOURAGEES"]
[{"$f":"+SOCIETE","v":0},null,null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Nature des Produits",null,"Taux","Montant"]
["1",null,"2","3"]
[1,"CA taxable",null,null,"GrasGauche"]
[2,"CA exonéré à 100%",null,null,"GrasGauche"]
[3,"CA soumis au taux réduit",null,{"$f":"SUM(INDIRECT(ADDRESS(ROW()+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW(D$13)-1,COLUMN(),4,TRUE)))","v":0},"GrasGauche"]
[]
[]
[]
[]
[]
[4,"Autres produits taxables",null,{"$f":"SUM(INDIRECT(ADDRESS(ROW()+1,COLUMN(),4,TRUE)&\":\"&ADDRESS(ROW($D$22)-1,COLUMN(),4,TRUE)))","v":0},"GrasGauche"]
[null,"Autres produits d'exploitation"]
[null,"Produits financiers"]
[null,"Subventions"]
[]
[]
[]
[]
[]
[5,"Dénominateur (1 + 2 + 3 + 4)",null,{"$f":"SUM(D5,D6,D7,D13)","v":0},"GrasGauche"]
[6,"Montant de l'impôt sur les sociétés (IS) dû",null,null,"GrasGauche"]
[]
["Montant de la cotisation minimale: (Montant lignes 1 + 3 + 4) x taux de la cotisation minimale."]
["Montant de l'IS correspondant au taux réduit :"]
["((Bénéfice fiscal x Montant ligne 3) / Montant ligne 5) x taux réduit de l'IS"]
["Montant de l'IS correspondant au taux normal :"]
["((Bénéfice fiscal x Montant ligne 1 + 4) / Montant ligne 5) x taux normal de l'IS"]
["Total de l'IS dû : Montant de l'IS correspondant au taux réduit + Montant de l'IS correspondant au taux normal."]

{"sheet":"T26","index":28,"n_rows":12,"n_cols":4,"rows_kept":12,"cut":false,"hidden":false,"merged":[[0,0,0,2]]}
["ETAT DES CHANGEMENTS DE METHODES"]
[{"$f":"+SOCIETE","v":0},null,{"$f":"+ArreteAu","v":"Au 0/1/1900"}]
["Nature des Changements","Justification des Changements","Influence des Changements sur le Patrimoine, la Situation Financière et les Résultats"]
["I. Changements affectant les méthodes d'évaluation",null,null,"GrasGauche"]
[]
[]
[]
[]
[]
[]
[]
["II. Changements affectant les régles de présentation",null,null,"GrasGauche"]

{"sheet":"Controles","index":29,"n_rows":75,"n_cols":4,"rows_kept":75,"cut":false,"hidden":false,"merged":[[1,1,1,3]]}
[]
[null," Vérifications et Contrôles"]
[]
[null,null,"Nombre total d'inconhérence détectées :  ",{"$f":"SUM(C8:D75)","v":0}]
[]
[null,"Détail des contrôles effectués"]
[null,"Contrôle","Exercice","Exercice précédent"]
[null,"Conformité de la Balance avec le CGNC",{"$f":"+IF(ROUND('Controles (2)'!E5,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!F5,2)<>0,1,0)","v":0}]
[null,"Equilibre Balance",{"$f":"+IF(ROUND('Controles (2)'!J5,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J6,2)<>0,1,0)","v":0}]
[null,"Total Actif vs Total Passif",{"$f":"+IF(ROUND('Controles (2)'!E11,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E12,2)<>0,1,0)","v":0}]
[null,"Résultat CPC vs Totaux Produits et Charges",{"$f":"+IF(ROUND('Controles (2)'!J11,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J12,2)<>0,1,0)","v":0}]
[null,"Résultat (Passif vs CPC)",{"$f":"+IF(ROUND('Controles (2)'!E17,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E18,2)<>0,1,0)","v":0}]
[null,"Dotations de l'exercice (d'exploitation)",{"$f":"+IF(ROUND('Controles (2)'!J17,2)<>0,1,0)","v":0}]
[null,"Dotations de l'exercice (financières)",{"$f":"+IF(ROUND('Controles (2)'!E23,2)<>0,1,0)","v":0}]
[null,"Dotations de l'exercice (non courantes)",{"$f":"+IF(ROUND('Controles (2)'!J23,2)<>0,1,0)","v":0}]
[null,"Résultat (CPC vs Tableau de passage)",{"$f":"+IF(ROUND('Controles (2)'!E29,2)<>0,1,0)","v":0}]
[null,"Immos non-valeur (Actif vs Tableau Immos)",{"$f":"+IF(ROUND('Controles (2)'!J29,2)<>0,1,0)","v":0}]
[null,"Immos incorporelles (Actif vs Tableau Immos)",{"$f":"+IF(ROUND('Controles (2)'!E35,2)<>0,1,0)","v":0}]
[null,"Immos corporelles (Actif vs Tableau Immos)",{"$f":"+IF(ROUND('Controles (2)'!J35,2)<>0,1,0)","v":0}]
[null,"Résultat Exploitation (CPC vs ESG)",{"$f":"+IF(ROUND('Controles (2)'!E41,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E42,2)<>0,1,0)","v":0}]
[null,"Résultat Financier (CPC vs ESG)",{"$f":"+IF(ROUND('Controles (2)'!J41,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J42,2)<>0,1,0)","v":0}]
[null,"Résultat Non Courant (CPC vs ESG)",{"$f":"+IF(ROUND('Controles (2)'!E47,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E48,2)<>0,1,0)","v":0}]
[null,"Résultat (CPC vs ESG)",{"$f":"+IF(ROUND('Controles (2)'!J47,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J48,2)<>0,1,0)","v":0}]
[null,"Distribution Dividendes (ESG vs Tableau 14)",{"$f":"+IF(ROUND('Controles (2)'!E53,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Achats revenus de marchandises)",{"$f":"+IF(ROUND('Controles (2)'!J53,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J54,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Achats consommés de matières et fournitures)",{"$f":"+IF(ROUND('Controles (2)'!E59,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E60,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Autres charges externes)",{"$f":"+IF(ROUND('Controles (2)'!J59,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J60,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Charges de personnel)",{"$f":"+IF(ROUND('Controles (2)'!E65,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E66,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Autres charges d'exploitation)",{"$f":"+IF(ROUND('Controles (2)'!J65,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J66,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Autres charges financières)",{"$f":"+IF(ROUND('Controles (2)'!E71,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E72,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Autres charges non courantes)",{"$f":"+IF(ROUND('Controles (2)'!J71,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J72,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Ventes de marchandises)",{"$f":"+IF(ROUND('Controles (2)'!E77,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E78,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Ventes des biens et services produits)",{"$f":"+IF(ROUND('Controles (2)'!J77,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J78,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Variation des stocks de produits)",{"$f":"+IF(ROUND('Controles (2)'!E83,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E84,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Autres produits d'exploitation)",{"$f":"+IF(ROUND('Controles (2)'!J83,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J84,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Reprises d'exploitation, transferts de charges)",{"$f":"+IF(ROUND('Controles (2)'!E89,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E90,2)<>0,1,0)","v":0}]
[null,"Détails des Postes du CPC (Intérêts et autres produits financiers)",{"$f":"+IF(ROUND('Controles (2)'!J89,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J90,2)<>0,1,0)","v":0}]
[null,"Redevances Crédit Bail de l'exercice",{"$f":"+IF(ROUND('Controles (2)'!E95,2)<>0,1,0)","v":0}]
[null,"Amortissements - cumul fin exercice (Immos non-valeurs)",{"$f":"+IF(ROUND('Controles (2)'!J95,2)<>0,1,0)","v":0}]
[null,"Amortissements - cumul fin exercice (Immos incorporelles)",{"$f":"+IF(ROUND('Controles (2)'!E101,2)<>0,1,0)","v":0}]
[null,"Amortissements - cumul fin exercice (Immos corporelles)",{"$f":"+IF(ROUND('Controles (2)'!J101,2)<>0,1,0)","v":0}]
[null,"Amortissements - dotations de l'exercice",{"$f":"+IF(ROUND('Controles (2)'!E107,2)<>0,1,0)","v":0}]
[null,"Amortissements - cumul amortissements à la fin de l'exercice",{"$f":"+IF(ROUND('Controles (2)'!J107,2)<>0,1,0)","v":0}]
[null,"Provisions Actif Circulant (Stocks)",{"$f":"+IF(ROUND('Controles (2)'!E113,2)<>0,1,0)","v":0}]
[null,"Provisions Actif Circulant (Créances)",{"$f":"+IF(ROUND('Controles (2)'!J113,2)<>0,1,0)","v":0}]
[null,"Provisions Actif Circulant (VMP)",{"$f":"+IF(ROUND('Controles (2)'!E119,2)<>0,1,0)","v":0}]
[null,"Provisions Actif Circulant (Trésorerie)",{"$f":"+IF(ROUND('Controles (2)'!J119,2)<>0,1,0)","v":0}]
[null,"Provisions - reprises de l'exercice (d'exploitation)",{"$f":"+IF(ROUND('Controles (2)'!E125,2)<>0,1,0)","v":0}]
[null,"Montants bruts des immobilisations vendues",{"$f":"+IF(ROUND('Controles (2)'!J125,2)<>0,1,0)","v":0}]
[null,"Valeurs nettes des immobilisations vendues (Tableau 10)",{"$f":"+IF(ROUND('Controles (2)'!E131,2)<>0,1,0)","v":0}]
[null,"Valeurs nettes des immobilisations vendues (CPC vs Tableau 10)",{"$f":"+IF(ROUND('Controles (2)'!J131,2)<>0,1,0)","v":0}]
[null,"Prix de cession des immobilisations vendues",{"$f":"+IF(ROUND('Controles (2)'!E137,2)<>0,1,0)","v":0}]
[null,"+/- Values des immobilisations vendues",{"$f":"+IF(ROUND('Controles (2)'!J137,2)<>0,1,0)","v":0}]
[null,"Titres de participation",{"$f":"+IF(ROUND('Controles (2)'!E143,2)<>0,1,0)","v":0}]
[null,"Tva Déductible",{"$f":"+IF(ROUND('Controles (2)'!J143,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J144,2)<>0,1,0)","v":0}]
[null,"Etat de répartition du capital social (Tableau 13)",{"$f":"+IF(ROUND('Controles (2)'!E149,2)<>0,1,0)","v":0}]
[null,"Etat de répartition du capital social (Passif vs Tableau 13)",{"$f":"+IF(ROUND('Controles (2)'!J149,2)<>0,1,0)","v":0}]
[null,"Equilibre répartition du résultat survenue au cours de l'exercice",{"$f":"+IF(ROUND('Controles (2)'!E155,2)<>0,1,0)","v":0}]
[null,"Exercice de répartition du résultat survenue au cours de l'exercice",{"$f":"+IF(ROUND('Controles (2)'!J155,2)<>0,1,0)","v":0}]
[null,"Tableau 16 (Total Immobilisations)",{"$f":"+IF(ROUND('Controles (2)'!E161,2)<>0,1,0)","v":0}]
[null,"Tableau 16 (Total Immobilisations Tableau 4 vs Tableau 16) ",{"$f":"+IF(ROUND('Controles (2)'!J161,2)<>0,1,0)","v":0}]
[null,"Location et baux autres que le crédit-bail",{"$f":"+IF(ROUND('Controles (2)'!E167,2)<>0,1,0)","v":0}]
[null,"Etat détaillé des stocks (Stock Initial Brut)",{"$f":"+IF(ROUND('Controles (2)'!J167,2)<>0,1,0)","v":0}]
[null,"Etat détaillé des stocks (Provisions)",{"$f":"+IF(ROUND('Controles (2)'!E173,2)<>0,1,0)","v":0}]
[null,"Etat détaillé des stocks (Stock Initial Net)",{"$f":"+IF(ROUND('Controles (2)'!J173,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J174,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Financement Permanent)",{"$f":"+IF(ROUND('Controles (2)'!E180,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E181,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Passif Circulant)",{"$f":"+IF(ROUND('Controles (2)'!J180,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J81,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Actif Immobilisé)",{"$f":"+IF(ROUND('Controles (2)'!E187,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E188,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Actif Circulant)",{"$f":"+IF(ROUND('Controles (2)'!J187,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J188,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Trésorerie Nette)",{"$f":"+IF(ROUND('Controles (2)'!E194,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E195,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (CAF)",{"$f":"+IF(ROUND('Controles (2)'!J194,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J195,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Distribution Dividendes)",{"$f":"+IF(ROUND('Controles (2)'!E201,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E202,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Auto Financement)",{"$f":"+IF(ROUND('Controles (2)'!J201,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!J202,2)<>0,1,0)","v":0}]
[null,"Tableau de Financement (Equilibre)",{"$f":"+IF(ROUND('Controles (2)'!E208,2)<>0,1,0)","v":0},{"$f":"+IF(ROUND('Controles (2)'!E209,2)<>0,1,0)","v":0}]
[null,"CA Imposable, exonéré, etc.",{"$f":"+IF(ROUND('Controles (2)'!J208,2)<>0,1,0)","v":0}]

{"sheet":"Controles (2)","index":30,"n_rows":209,"n_cols":10,"rows_kept":209,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"Conformité de la Balance avec le CGNC",null,null,null,null,"Equilibre Balance"]
[null,"Exercice","Nombre de comptes généraux dans la Balance","Nombre de comptes conformes selon le PCNG","Ecart",null,"Exercice","Débit","Crédit","Ecart"]
[null,"N",{"$f":"3001-COUNTBLANK(BalanceN!$C$2:$C$3002)","v":0},{"$f":"C5-SUM(BalanceN!$B$2:$B$3002)","v":0},{"$f":"+ROUND(ABS(C5-D5),2)","v":0},null,"N",{"$f":"SUM(BalanceN!I:I)","v":0},{"$f":"SUM(BalanceN!J:J)","v":0},{"$f":"+ROUND(ABS(H5-I5),2)","v":0}]
[null,"N-1",{"$f":"3001-COUNTBLANK('BalanceN-1'!$C$2:$C$3002)","v":0},{"$f":"C6-SUM('BalanceN-1'!$B$2:$B$3002)","v":0},{"$f":"+ROUND(ABS(C6-D6),2)","v":0},null,"N-1",{"$f":"SUM('BalanceN-1'!I:I)","v":0},{"$f":"SUM('BalanceN-1'!J:J)","v":0},{"$f":"+ROUND(ABS(H6-I6),2)","v":0}]
[]
[]
[null,"Total Actif vs Total Passif",null,null,null,null,"Résultat CPC vs Totaux Produits et Charges"]
[null,"Exercice","Actif","Passif",null,null,"Exercice","CPC Résultat Net","CPC Produits-Charges"]
[null,"N",{"$f":"'T01'!E53","v":0},{"$f":"'T01'!D101","v":0},{"$f":"+ROUND(ABS(C11-D11),2)","v":0},null,"N",{"$f":"'T02'!F57","v":0},{"$f":"'T02'!F61","v":0},{"$f":"+ROUND(ABS(H11-I11),2)","v":0}]
[null,"N-1",{"$f":"'T01'!F53","v":0},{"$f":"'T01'!E101","v":0},{"$f":"+ROUND(ABS(C12-D12),2)","v":0},null,"N-1",{"$f":"'T02'!G57","v":0},{"$f":"'T02'!G61","v":0},{"$f":"+ROUND(ABS(H12-I12),2)","v":0}]
[]
[]
[null,"Résultat (Passif vs CPC)",null,null,null,null,"Dotations de l'exercice (d'exploitation)"]
[null,"Exercice","Passif","CPC",null,null,"Exercice","CPC","Tableau 8 + Tableau 9"]
[null,"N",{"$f":"'T01'!D67","v":0},{"$f":"'T02'!F57","v":0},{"$f":"+ROUND(ABS(C17-D17),2)","v":0},null,"N",{"$f":"'T02'!F23","v":0},{"$f":"'T08'!C25+'T09'!C16","v":0},{"$f":"+ROUND(ABS(H17-I17),2)","v":0}]
[null,"N-1",{"$f":"'T01'!E67","v":0},{"$f":"'T02'!G57","v":0},{"$f":"+ROUND(ABS(C18-D18),2)","v":0}]
[]
[]
[",","Dotations de l'exercice (financières)",null,null,null,null,"Dotations de l'exercice (non courantes)"]
[null,"Exercice","CPC","Tableau 9",null,null,"Exercice","CPC","Tableau 9"]
[null,"N",{"$f":"'T02'!F36","v":0},{"$f":"'T09'!D16","v":0},{"$f":"+ROUND(ABS(C23-D23),2)","v":0},null,"N",{"$f":"'T02'!F52","v":0},{"$f":"'T09'!E16","v":0},{"$f":"+ROUND(ABS(H23-I23),2)","v":0}]
[]
[]
[]
[null,"Résultat (CPC vs Tableau de passage)",null,null,null,null,"Immos non-valeur (Actif vs Tableau Immos)"]
[null,"Exercice","CPC","Tableau 3",null,null,"Exercice","Actif","Tableau 4"]
[null,"N",{"$f":"'T02'!F57","v":0},{"$f":"'T03'!B5-'T03'!C6","v":0},{"$f":"+ROUND(ABS(C29-D29),2)","v":0},null,"N",{"$f":"'T01'!C5","v":0},{"$f":"'T04'!I5","v":0},{"$f":"+ROUND(ABS(H29-I29),2)","v":0}]
[]
[]
[]
[null,"Immos incorporelles (Actif vs Tableau Immos)",null,null,null,null,"Immos corporelles (Actif vs Tableau Immos)"]
[null,"Exercice","Actif","Tableau 4",null,null,"Exercice","Actif","Tableau 4"]
[null,"N",{"$f":"'T01'!C9","v":0},{"$f":"'T04'!I12","v":0},{"$f":"+ROUND(ABS(C35-D35),2)","v":0},null,"N",{"$f":"'T01'!C14","v":0},{"$f":"'T04'!I17","v":0},{"$f":"+ROUND(ABS(H35-I35),2)","v":0}]
[]
[]
[]
[null,"Résultat Exploitation (CPC vs ESG)",null,null,null,null,"Résultat Financier (CPC vs ESG)"]
[null,"Exercice","CPC","ESG",null,null,"Exercice","CPC","ESG"]
[null,"N",{"$f":"'T02'!F25","v":0},{"$f":"'T05'!E25","v":0},{"$f":"+ROUND(ABS(C41-D41),2)","v":0},null,"N",{"$f":"'T02'!F38","v":0},{"$f":"'T05'!E26","v":0},{"$f":"+ROUND(ABS(H41-I41),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G25","v":0},{"$f":"'T05'!F25","v":0},{"$f":"+ROUND(ABS(C42-D42),2)","v":0},null,"N-1",{"$f":"'T02'!G38","v":0},{"$f":"'T05'!F26","v":0},{"$f":"+ROUND(ABS(H42-I42),2)","v":0}]
[]
[]
[null,"Résultat Non Courant (CPC vs ESG)",null,null,null,null,"Résultat (CPC vs ESG)"]
[null,"Exercice","CPC","ESG",null,null,"Exercice","CPC","ESG"]
[null,"N",{"$f":"'T02'!F54","v":0},{"$f":"'T05'!E28","v":0},{"$f":"+ROUND(ABS(C47-D47),2)","v":0},null,"N",{"$f":"'T02'!F57","v":0},{"$f":"'T05'!E30","v":0},{"$f":"+ROUND(ABS(H47-I47),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G54","v":0},{"$f":"'T05'!F28","v":0},{"$f":"+ROUND(ABS(C48-D48),2)","v":0},null,"N-1",{"$f":"'T02'!G57","v":0},{"$f":"'T05'!F30","v":0},{"$f":"+ROUND(ABS(H48-I48),2)","v":0}]
[]
[]
[null,"Distribution Dividendes (ESG vs Tableau 14)",null,null,null,null,"Détails des Postes du CPC\n(Achats revenus de marchandises)"]
[null,"Exercice","ESG","Tableau 14",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T05'!E45","v":0},{"$f":"'T14'!D7","v":0},{"$f":"+ROUND(ABS(C53-D53),2)","v":0},null,"N",{"$f":"'T02'!F17","v":0},{"$f":"'T06'!C8","v":0},{"$f":"+ROUND(ABS(H53-I53),2)","v":0}]
[null,null,null,null,null,null,"N-1",{"$f":"'T02'!G17","v":0},{"$f":"'T06'!D8","v":0},{"$f":"+ROUND(ABS(H54-I54),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Achats consommés de matières et fournitures)",null,null,null,null,"Détails des Postes du CPC\n(Autres charges externes)"]
[null,"Exercice","CPC sans le Compte(6129)","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F18-SoldeN(\"6129\")","v":0},{"$f":"'T06'!C17","v":0},{"$f":"+ROUND(ABS(C59-D59),2)","v":0},null,"N",{"$f":"'T02'!F19","v":0},{"$f":"'T06'!C29","v":0},{"$f":"+ROUND(ABS(H59-I59),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G18-SoldeN_1(\"6129\")","v":0},{"$f":"'T06'!D17","v":0},{"$f":"+ROUND(ABS(C60-D60),2)","v":0},null,"N-1",{"$f":"'T02'!G19","v":0},{"$f":"'T06'!D29","v":0},{"$f":"+ROUND(ABS(H60-I60),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Charges de personnel)",null,null,null,null,"Détails des Postes du CPC\n(Autres charges d'exploitation)"]
[null,"Exercice","CPC","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F21","v":0},{"$f":"'T06'!C34","v":0},{"$f":"+ROUND(ABS(C65-D65),2)","v":0},null,"N",{"$f":"'T02'!F22","v":0},{"$f":"'T06'!C39","v":0},{"$f":"+ROUND(ABS(H65-I65),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G21","v":0},{"$f":"'T06'!D34","v":0},{"$f":"+ROUND(ABS(C66-D66),2)","v":0},null,"N-1",{"$f":"'T02'!G22","v":0},{"$f":"'T06'!D39","v":0},{"$f":"+ROUND(ABS(H66-I66),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Autres charges financières)",null,null,null,null,"Détails des Postes du CPC\n(Autres charges non courantes)"]
[null,"Exercice","CPC","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F35","v":0},{"$f":"'T06'!C44","v":0},{"$f":"+ROUND(ABS(C71-D71),2)","v":0},null,"N",{"$f":"'T02'!F51","v":0},{"$f":"'T06'!C52","v":0},{"$f":"+ROUND(ABS(H71-I71),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G35","v":0},{"$f":"'T06'!D44","v":0},{"$f":"+ROUND(ABS(C72-D72),2)","v":0},null,"N-1",{"$f":"'T02'!G51","v":0},{"$f":"'T06'!D52","v":0},{"$f":"+ROUND(ABS(H72-I72),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Ventes de marchandises)",null,null,null,null,"Détails des Postes du CPC\n(Ventes des biens et services produits)"]
[null,"Exercice","CPC","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F7","v":0},{"$f":"'T06'!C58","v":0},{"$f":"+ROUND(ABS(C77-D77),2)","v":0},null,"N",{"$f":"'T02'!F8","v":0},{"$f":"'T06'!C66","v":0},{"$f":"+ROUND(ABS(H77-I77),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G7","v":0},{"$f":"'T06'!D58","v":0},{"$f":"+ROUND(ABS(C78-D78),2)","v":0},null,"N-1",{"$f":"'T02'!G8","v":0},{"$f":"'T06'!D66","v":0},{"$f":"+ROUND(ABS(H78-I78),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Variation des stocks de produits)",null,null,null,null,"Détails des Postes du CPC\n(Autres produits d'exploitation)"]
[null,"Exercice","CPC","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F10","v":0},{"$f":"'T06'!C71","v":0},{"$f":"+ROUND(ABS(C83-D83),2)","v":0},null,"N",{"$f":"'T02'!F13","v":0},{"$f":"'T06'!C75","v":0},{"$f":"+ROUND(ABS(H83-I83),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G10","v":0},{"$f":"'T06'!D71","v":0},{"$f":"+ROUND(ABS(C84-D84),2)","v":0},null,"N-1",{"$f":"'T02'!G13","v":0},{"$f":"'T06'!D75","v":0},{"$f":"+ROUND(ABS(H84-I84),2)","v":0}]
[]
[]
[null,"Détails des Postes du CPC\n(Reprises d'exploitation, transferts de charges)",null,null,null,null,"Détails des Postes du CPC\n(Intérêts et autres produits financiers)"]
[null,"Exercice","CPC","Tableau 6",null,null,"Exercice","CPC","Tableau 6"]
[null,"N",{"$f":"'T02'!F14","v":0},{"$f":"'T06'!C79","v":0},{"$f":"+ROUND(ABS(C89-D89),2)","v":0},null,"N",{"$f":"'T02'!F29","v":0},{"$f":"'T06'!C86","v":0},{"$f":"+ROUND(ABS(H89-I89),2)","v":0}]
[null,"N-1",{"$f":"'T02'!G14","v":0},{"$f":"'T06'!D79","v":0},{"$f":"+ROUND(ABS(C90-D90),2)","v":0},null,"N-1",{"$f":"'T02'!G29","v":0},{"$f":"'T06'!D86","v":0},{"$f":"+ROUND(ABS(H90-I90),2)","v":0}]
[]
[]
[null,"Redevances Crédit Bail de l'exercice",null,null,null,null,"Amortissements - cumul fin exercice\n(Immos non-valeurs)"]
[null,"Exercice","Tableau 6","Tableau 7",null,null,"Exercice","Actif","Tableau 8"]
[null,"N",{"$f":"'T06'!C20","v":0},{"$f":"'T07'!G24","v":0},{"$f":"+ROUND(ABS(C95-D95),2)","v":0},null,"N",{"$f":"'T01'!D5","v":0},{"$f":"'T08'!E5","v":0},{"$f":"+ROUND(ABS(H95-I95),2)","v":0}]
[]
[]
[]
[null,"Amortissements - cumul fin exercice\n(Immos incorporelles)",null,null,null,null,"Amortissements - cumul fin exercice\n(Immos corporelles)"]
[null,"Exercice","Actif","Tableau 8",null,null,"Exercice","Actif","Tableau 8"]
[null,"N",{"$f":"'T01'!D9","v":0},{"$f":"'T08'!E12","v":0},{"$f":"+ROUND(ABS(C101-D101),2)","v":0},null,"N",{"$f":"'T01'!D14","v":0},{"$f":"'T08'!E17","v":0},{"$f":"+ROUND(ABS(H101-I101),2)","v":0}]
[]
[]
[]
[null,"Amortissements - dotations de l'exercice",null,null,null,null,"Amortissements - cumul amortissements à la fin de l'exercice"]
[null,"Exercice","Tableau 8","Tableau 16",null,null,"Exercice","Tableau 8","Tableau 16"]
[null,"N",{"$f":"'T08'!C25","v":0},{"$f":"'T16'!H27","v":0},{"$f":"+ROUND(ABS(C107-D107),2)","v":0},null,"N",{"$f":"'T08'!E25","v":0},{"$f":"'T16'!I27","v":0},{"$f":"+ROUND(ABS(H107-I107),0)","v":0}]
[]
[]
[]
[null,"Provisions Actif Circulant (Stocks)",null,null,null,null,"Provisions Actif Circulant (Créances)"]
[null,"Exercice","Actif","Tableau 9",null,null,"Exercice","Actif","Tableau 9"]
[null,"N",{"$f":"'T01'!D31","v":0},{"$f":"'T09'!I10","v":0},{"$f":"+ROUND(ABS(C113-D113),2)","v":0},null,"N",{"$f":"'T01'!D37","v":0},{"$f":"'T09'!I11","v":0},{"$f":"+ROUND(ABS(H113-I113),2)","v":0}]
[]
[]
[]
[null,"Provisions Actif Circulant (VMP)",null,null,null,null,"Provisions Actif Circulant (Trésorerie)"]
[null,"Exercice","Actif","Tableau 9",null,null,"Exercice","Actif","Tableau 9"]
[null,"N",{"$f":"'T01'!D45","v":0},{"$f":"'T09'!I12","v":0},{"$f":"+ROUND(ABS(C119-D119),2)","v":0},null,"N",{"$f":"'T01'!D48","v":0},{"$f":"'T09'!I14","v":0},{"$f":"+ROUND(ABS(H119-I119),2)","v":0}]
[]
[]
[]
[null,"Provisions - reprises de l'exercice (d'exploitation)",null,null,null,null,"Montants bruts des immobilisations vendues"]
[null,"Exercice","Détails du CPC","Tableau 9",null,null,"Exercice","Tableau 4","Tableau 10"]
[null,"N",{"$f":"'T06'!C77","v":0},{"$f":"'T09'!F16","v":0},{"$f":"+ROUND(ABS(C125-D125),2)","v":0},null,"N",{"$f":"'T04'!F25","v":0},{"$f":"'T10'!C22","v":0},{"$f":"+ROUND(ABS(H125-I125),2)","v":0}]
[]
[]
[]
[null,"Valeurs nettes des immobilisations vendues (Tableau 10)",null,null,null,null,"Valeurs nettes des immobilisations vendues (CPC vs Tableau 10)"]
[null,"Exercice","Tableau 10 (Brut-Amortiss)","Tableau 10 (Valeurs Nettes)",null,null,"Exercice","CPC","Tableau 10"]
[null,"N",{"$f":"'T10'!C22-'T10'!D22","v":0},{"$f":"'T10'!E22","v":0},{"$f":"+ROUND(ABS(C131-D131),2)","v":0},null,"N",{"$f":"'T02'!F49","v":0},{"$f":"'T10'!E22","v":0},{"$f":"+ROUND(ABS(H131-I131),2)","v":0}]
[]
[]
[]
[null,"Prix de cession des immobilisations vendues",null,null,null,null,"+/- Values des immobilisations vendues"]
[null,"Exercice","CPC","Tableau 10",null,null,"Exercice","Tableau 10 (PC-Net)","Tableau 10 (+/- Values)"]
[null,"N",{"$f":"'T02'!F42","v":0},{"$f":"'T10'!F22","v":0},{"$f":"+ROUND(ABS(C137-D137),2)","v":0},null,"N",{"$f":"'T10'!F22-'T10'!E22","v":0},{"$f":"'T10'!G22+'T10'!H22","v":0},{"$f":"+ROUND(ABS(H137-I137),2)","v":0}]
[]
[]
[]
[null,"Titres de participation",null,null,null,null,"Tva Déductible"]
[null,"Exercice","Actif","Tableau 11",null,null,"Exercice","Tableau 12 (Solde 3455)","Tableau 12 (Sous-Comptes 3455)"]
[null,"N",{"$f":"'T01'!E25","v":0},{"$f":"'T11'!G20","v":0},{"$f":"+ROUND(ABS(C143-D143),2)","v":0},null,"N",{"$f":"'T12'!E6","v":0},{"$f":"SUM('T12'!E7:E8)","v":0},{"$f":"+ROUND(ABS(H143-I143),2)","v":0}]
[null,null,null,null,null,null,"N-1",{"$f":"'T12'!B6","v":0},{"$f":"SUM('T12'!B7:B8)","v":0},{"$f":"+ROUND(ABS(H144-I144),2)","v":0}]
[]
[]
[null,"Etat de répartition du capital social (Tableau 13)",null,null,null,null,"Etat de répartition du capital social (Passif vs Tableau 13)"]
[null,"Exercice","Tableau 13 (Capital)","Tableau 13 (Souscrit)",null,null,"Exercice","Passif","Tableau 13"]
[null,"N",{"$f":"'T13'!I3","v":0},{"$f":"'T13'!J24","v":0},{"$f":"+ROUND(ABS(C149-D149),2)","v":0},null,"N",{"$f":"'T01'!D59+SoldeN(\"1117\")","v":0},{"$f":"'T13'!I3","v":0},{"$f":"+ROUND(ABS(H149-I149),2)","v":0}]
[]
[]
[]
[null,"Equilibre répartition du résultat survenue au cours de l'exercice",null,null,null,null,"Exercice de répartition du résultat survenue au cours de l'exercice"]
[null,"Exercice","Tableau 14 (Total A)","Tableau 14 (Total B)",null,null,"Exercice","Tableau 14 (Décision du ...)","PagePrincipale (Ex. en-cours)"]
[null,"N",{"$f":"'T14'!B10","v":0},{"$f":"'T14'!D10","v":0},{"$f":"+ROUND(ABS(C155-D155),2)","v":0},null,"N",{"$f":"IFERROR(YEAR(DATEVALUE(TRIM((SUBSTITUTE(MID('T14'!A4,FIND(\"/\",'T14'!A4)-2,10),\")\",\"\"))))),0)","v":0},{"$f":"IF(ISBLANK(DATEFIN),0,YEAR(DATEFIN))","v":0},{"$f":"+ROUND(ABS(H155-I155),2)","v":0}]
[]
[]
[]
[null,"Tableau 16 (Total Immobilisations)",null,null,null,null,"Tableau 16 (Total Immobilisations Tableau 4 vs Tableau 16) "]
[null,"Exercice","Tableau 16 (Total en-tête)","Tableau 16 (Total)",null,null,"Exercice","Tableau 4","Tableau 16"]
[null,"N",{"$f":"'T16'!G3","v":0},{"$f":"'T16'!C27","v":0},{"$f":"+ROUND(ABS(C161-D161),2)","v":0},null,"N",{"$f":"'T04'!I25-T_04_Id_1071_Double-T_04_Id_1075_Double","v":0},{"$f":"'T16'!C27","v":0},{"$f":"+ROUND(ABS(H161-I161),2)","v":0}]
[]
[]
[]
[null,"Location et baux autres que le crédit-bail",null,null,null,null,"Etat détaillé des stocks (Stock Initial Brut)"]
[null,"Exercice","Tableau 6","Tableau 19",null,null,"Exercice","Actif","Tableau 20"]
[null,"N",{"$f":"'T06'!C19","v":0},{"$f":"'T19'!K25","v":0},{"$f":"+ROUND(ABS(C167-D167),2)","v":0},null,"N",{"$f":"'T01'!C31","v":0},{"$f":"'T20'!B34","v":0},{"$f":"+ROUND(ABS(H167-I167),2)","v":0}]
[]
[]
[]
[null,"Etat détaillé des stocks (Provisions)",null,null,null,null,"Etat détaillé des stocks (Stock Initial Net)"]
[null,"Exercice","Actif","Tableau 20",null,null,"Exercice","Actif","Tableau 20"]
[null,"N",{"$f":"'T01'!D31","v":0},{"$f":"'T20'!C34","v":0},{"$f":"+ROUND(ABS(C173-D173),2)","v":0},null,"N",{"$f":"'T01'!E31","v":0},{"$f":"'T20'!D34","v":0},{"$f":"+ROUND(ABS(H173-I173),2)","v":0}]
[null,null,null,null,null,null,"N-1",{"$f":"'T01'!F31","v":0},{"$f":"'T20'!G34","v":0},{"$f":"+ROUND(ABS(H174-I174),2)","v":0}]
[]
[]
[]
[null,"Tableau de Financement (Financement Permanent)",null,null,null,null,"Tableau de Financement (Passif Circulant)"]
[null,"Exercice","Passif","Tableau 21","Ecart",null,"Exercice","Passif","Tableau 21","Ecart"]
[null,"N",{"$f":"+'T01'!D83","v":0},{"$f":"+'T21'!C9","v":0},{"$f":"+ROUND(ABS(C180-D180),2)","v":0},null,"N",{"$f":"+'T01'!D95","v":0},{"$f":"+'T21'!C13","v":0},{"$f":"+ROUND(ABS(H180-I180),2)","v":0}]
[null,"N-1",{"$f":"+'T01'!E83","v":0},{"$f":"+'T21'!D9","v":0},{"$f":"+ROUND(ABS(C181-D181),2)","v":0},null,"N-1",{"$f":"+'T01'!E95","v":0},{"$f":"+'T21'!D13","v":0},{"$f":"+ROUND(ABS(H181-I181),2)","v":0}]
[]
[]
[]
[null,"Tableau de Financement (Actif Immobilisé)",null,null,null,null,"Tableau de Financement (Actif Circulant)"]
[null,"Exercice","Actif","Tableau 21","Ecart",null,"Exercice","Actif","Tableau 21","Ecart"]
[null,"N",{"$f":"+'T01'!E30","v":0},{"$f":"+'T21'!C10","v":0},{"$f":"+ROUND(ABS(C187-D187),2)","v":0},null,"N",{"$f":"+'T01'!E47","v":0},{"$f":"+'T21'!C12","v":0},{"$f":"+ROUND(ABS(H187-I187),2)","v":0}]
[null,"N-1",{"$f":"+'T01'!F30","v":0},{"$f":"+'T21'!D10","v":0},{"$f":"+ROUND(ABS(C188-D188),2)","v":0},null,"N-1",{"$f":"+'T01'!F47","v":0},{"$f":"+'T21'!D12","v":0},{"$f":"+ROUND(ABS(H188-I188),2)","v":0}]
[]
[]
[]
[null,"Tableau de Financement (Trésorerie Nette)",null,null,null,null,"Tableau de Financement (CAF)"]
[null,"Exercice","Actif/Passif","Tableau 21","Ecart",null,"Exercice","ESG","Tableau 21","Ecart"]
[null,"N",{"$f":"+'T01'!E52-'T01'!D100","v":0},{"$f":"+'T21'!C15","v":0},{"$f":"+ROUND(ABS(C194-D194),2)","v":0},null,"N",{"$f":"+'T05'!E44","v":0},{"$f":"+'T21'!D23-'T21'!C23","v":0},{"$f":"+ROUND(ABS(H194-I194),2)","v":0}]
[null,"N-1",{"$f":"+'T01'!F52-'T01'!E100","v":0},{"$f":"+'T21'!D15","v":0},{"$f":"+ROUND(ABS(C195-D195),2)","v":0},null,"N-1",{"$f":"+'T05'!F44","v":0},{"$f":"+'T21'!F22-'T21'!E22","v":0},{"$f":"+ROUND(ABS(H195-I195),2)","v":0}]
[]
[]
[]
[null,"Tableau de Financement (Distribution Dividendes)",null,null,null,null,"Tableau de Financement (Auto Financement)"]
[null,"Exercice","ESG","Tableau 21","Ecart",null,"Exercice","ESG","Tableau 21","Ecart"]
[null,"N",{"$f":"+'T05'!E45","v":0},{"$f":"+'T21'!D24-'T21'!C24","v":0},0,null,"N",{"$f":"+'T05'!E46","v":0},{"$f":"+'T21'!D22-'T21'!C22","v":0},0]
[null,"N-1",{"$f":"+'T05'!F45","v":0},{"$f":"+'T21'!F24-'T21'!E24","v":0},0,null,"N-1",{"$f":"+'T05'!F46","v":0},{"$f":"+'T21'!F22-'T21'!E22","v":0},0]
[]
[]
[]
[null,"Tableau de Financement (Equilibre)",null,null,null,null,"CA Imposable, exonéré, …"]
[null,"Exercice","Tableau 21 (Emplois)","Tableau 21 (Ressources)","Ecart",null,"Exercice","CPC","Tableau 25","Ecart"]
[null,"N",{"$f":"+'T21'!C49","v":0},{"$f":"+'T21'!D49","v":0},0,null,"N",{"$f":"+'T02'!F9","v":0},{"$f":"+'T25'!D5+'T25'!D6+'T25'!D7","v":0},0]
[null,"N-1",{"$f":"+'T21'!E49","v":0},{"$f":"+'T21'!F49","v":0},0]

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["TABLEAU DES OPERATIONS EN DEVISES COMPTABILISEES PENDANT L'EXERCICE",200,"T22",false]
["PRINCIPALES METHODES D'EVALUATION SPECIFIQUES A L'ENTREPRISE",220,"T23",false]
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