{"text_format":"1","workbook":"xlsx","n_sheets":92,"sheets":["GUIDE D'UTILISATION","SOMMAIRE","INFORMATIONS","PLAN COMPTABLE","BalanceN","BalanceN-1","CALCULS FISCAUX","IMPRESSION","LIASSE SYSCOHADA","PAGE DE GARDE","NOTE 36","R1","R2","R3","R4","BILAN","COMPTE DE RESULTAT","TABLEAU DES FLUX DE TRESORERIE","NOTE 1","NOTE 2","NOTE 3A","NOTE 3B","NOTE 3C","NOTE 3D","NOTE 3E","NOTE 4","NOTE 5","NOTE 6","NOTE 7","NOTE 8","NOTE 8A","NOTE 9","NOTE 10","NOTE 11","NOTE 12","NOTE 13","NOTE 14","NOTE 15A","NOTE 15 B","NOTE 16A","NOTE 16 B","NOTE 16 B bis","NOTE 16 C","NOTE 17","NOTE 18","NOTE 19","NOTE 20","NOTE 21","NOTE 22","NOTE 23","NOTE 24","NOTE 25","NOTE 26","NOTE 27A","NOTE 27B","NOTE 28","NOTE 29","NOTE 30","NOTE 31","NOTE 32","NOTE 33","NOTE 34","NOTE 35","GARDE (DGI)","Liste ETATS SUPPL DGI","SUPPL1-CHARGES","SUPPL2-PRODUITS","SUPPL3-TVA (1)","SUPPL4-TVA (2)","SUPPL5","SUPPL6","SUPPL7","SUPPL8","SUPPL9","SUPPL10","SUPPL  11","SUPPL12","SUPPL13","SUPPL14","SUPPL15","SUPPL16","SUPPL17","SUPPL18","SUPPL19 RESULTAT FISCAL","SUPPL20 BAV","PREL ET RET SUPPORTES IMPUTABLE","ANNEXE 1 PREL DOUANES","ANNEX 2_PREL INTERIEUR","ANNEXE 3_ RET SUPPORTEES","PAGE GARDE IS","PAGE GARDE IBICA ","PAGE GARDE BNC"],"not_rendered":{"charts":0,"images":3,"macros":1,"external_links":1,"defined_names":110,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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["GUIDE D'UTILISATION DU PROGRAMME"]
[]
[null,"1) Sommaire: "]
[null,"Le sommaire présente l'ensembles des états pris en compte dans ce programme"]
[null,"2) INFORMATIONS"]
[null,"Entrez toutes les informations sur votre entreprise dans la feuil nommée\"INFORMATIONS\""]
[null,"NB: Les états sont protégés par des mots de passe et ne permettent pas d'y entrer directement des informations "]
[null,"3) \"BALANCE N\" et \"BALANCE N-1\""]
[null,"Copiez et Collez vos \"Balances à 6 colonnes\" de l'année N et N-1 dans les feuil nommées \"Balance N \"et \"Balance N-1\""]
[null,"NB: Après collage des Balances"]
[null,"a) Les lignes en rouge indiquent que les comptes utilisés ne sont pas conforme au nouveau plan comptable SYSCOHADA"]
[null,"b) Les lignes en orange indiquent que les soldes des comptes selectionnés ne sont pas corrects"]
[null,"AVERTISSEMENT!!!!!"]
[null,"Veuillez à ne pas opérer des corrections directement dans les \"Balance N et N-1\". "]
[null,"S'il y a lieu de procéder à des corrections eventuelles, reportez vous à votre comptabilité avant de reexporter à nouveau vos Balances"]
[null,"c) Les états sont générés automatiquements à partir des données des Balances N & N-1 "]
[null,"Sau les case en bleu",null,null,"à compléter manuellement"]
[null,"d) Il est absolument recommandé de contrôler vos états pour s'assurer qu'ils sont conforme à vos attentes"]
[null,"e) Les quelques états de la liasse comptable à completer manuellement"]
[null,"R2",null,"Note 15B"]
[null,"R3",null,"Note 16B"]
[null,"Note 1",null,"Note 16B bis"]
[null,"Note 3A; 3B; 3D",null,"Note 16C"]
[null,"Note 8A",null,"Note 27B"]
[null,"Note 12",null,"Note 31"]
[null,"Note 13",null,"Note 32"]
[null,"Note 15A",null,"Note 33"]
[null,"NB: Veuillez à renseigner les commentaires en bas de page de chaque note. Les parties ne sont pas protégées"]
[]
[null,"f) Les notes à joindre à la liasse SYSCOHADA, sont celle qui sont remplies"]
[]
[null,"e) Les quelques états de la liasse fiscale à completer manuellement"]
[null,"Toutes les annexes extra comptables à joindre à la liasse fiscale"]
[]
[null,"4) CALCULS FISCAUX"]
[null,"a) Veuillez à bien remplir correctement les paramêtres de calcul de l'impôt de votre entreprise dans la feuil nommée \"INFORMATIONS\""]
[null,"Notamment: ",null,"- Régime d'imposition",null,"(RSI ou RNI)"]
[null,null,null,"- Forme Juridique",null,"(Société ou Entreprise individuelle)"]
[null,null,null,"- Préciser si l'entreprise est à son premier exercice oui ou non"]
[null,null,null,"- Préciser si l'entreprise est adhérent du Centre de Gestion Agrée (CGA) oui ou non"]
[null,"Notez bien que ces informations sont très capital pour le calacul de l'impôt"]
[null,"b) Les Réintégrations et les déductions fiscales sont à saisir dans cette feuille, veuillez à bien remplir dans les champs appropriés"]
[null,"c) Veuillez à renseigner les déficits antérieur reportable dans la feuil \"Calculs Fiscaux\""]
[null,"d) Veuillez à saisir les acomptes provisionnels (Sociétés) ou le Minimum Forfetaire de Perception (Entreprises individuelles)"]
[null,"declarés de l'exercice dans cette feuil \"CALCULS FISCAUX\""]
[null,"e) Le Bordereau Avis de Versement (BAV), les liasses fiscales (RSI et RNI) sont générés automatiquement à l'issu des calculs"]
[null,"f) L'impôt est reporté automatiquement dans le Compte de Resultat dans la \"Rubrique impôt sur le resultat\" et "]
[null,"dans le Bilan dans la Rubrique \"Dettes fiscales et sociales\""]
[null,"g) Les états fiscaux disponibles dans ce programme sont \"La liasse fiscales RNI\" et \"La liasse fiscale RSI\" "]
[null,"à vous de choisir le système qui s'applique votre entreprise"]
[null,"h) Après l'édition de vos états, \"Veuillez compléter l'écriture de l'impôt dans votre comptabilité avant de clôturer le dossier\""]
[]
[null,null,null,null,"AVERTISSEMENT:"]
[null,"Vérifiez soigneusement tous les états après édition!!!!!!!!!!!!"]
[]
[null,"Nous espérons que vous serez satisfaits de programme automatisé."]
[]
["© Copyright----SAM CONSEILS"]
[null,null,null,null,null,"Tel:(+226) 25 33 28 78"]
[null,null,null,null,null,"WhatsApp: (+226) 78 30 91 18"]
[null,null,null,null,null,"Email: contact@samconseils.com "]
[null,null,null,null,null,"Site Web: www.samconseils.com "]

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[]
[]
["N°","INTITULE","RENVOIE","N°","INTITULE","RENVOIE"]
[1,"GUIDE D'UTILISATION","Guide",46,"Chiffre d'affaires  et autres produits","NOTE 21"]
[2,"SOMMAIRE","Sommaire",47,"Achats","NOTE 22"]
[3,"INFORMATIONS","Informations",48,"Transports","NOTE 23"]
[4,"Plage de collage Balance générale de l'exercice N","Balance n",49,"Services extérieurs","NOTE 24"]
[5,"Plage de collageBalance générale de l'exercice N-1","Balance n-1",50,"Impôts et taxes","NOTE 25"]
[6,"Calculs Fiscaux","Entité",51,"Autres charges","NOTE 26"]
[7,"LIASSE SYSCOHADA","Page de garde ",52,"Charges de personnel","NOTE 27 A"]
[8,"PAGE DE GARDE LIASSE","Liasse SYSC",53,"Effectifs, masse salariale et personnel extérieur","NOTE 27 B"]
[9,"Tables des codes","NOTE 36",54,"Provisions  et dépréciations inscrites au bilan","NOTE 28"]
[10,"Fiche d'identification et renseignements divers 1","Fiche R1",55,"Charges et revenus financiers","NOTE 29"]
[11,"Fiche d'identification et renseignements divers 2","Fiche R2",56,"Autres  charges et produits HAO","NOTE 30"]
[12,"Fiche d'identification et renseignements divers 3","Fiche R3",57,"Répartition du résultat et autres éléments caractéristiques des cinq derniers années","NOTE 31"]
[13,"Fiche recapitulative des Notes annexes présentées","Fiche R4",58,"Production de l'exercice","NOTE 32"]
[14,"Bilan en paysage","Modèle 1",59,"Achats destines a la production","NOTE 33"]
[15,"Compte de résultat","Modèle 4",60,"Fiche de synthèse des principaux indicateurs financiers","NOTE 34"]
[16,"Tableau des flux de trésorerie","Modèle 5",61,"Liste des informations sociales, environnementales et sociétales  à fournir","NOTE 35"]
[17,"Dettes garanties par des suretés réelles  ","NOTE 1",62,"Etats Supplémentaires-Direction Générale des Impôts","GARDE(DGI)"]
[18,"Informations obligatoires","NOTE 2",63,"FICHE RECAPITULATIVE DES ETATS SUPPLEMENTAIRES  DGI  PRESENTES (1)","SUPPL DGI"]
[19,"Immobilisation brute","NOTE 3A",64,"ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE","SUPPL1-Charg"]
[20,"Biens pris en location acquisition","NOTE 3 B",65,"ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE","SUPPL2-Prod"]
[21,"Immobilisations : amortissements","NOTE 3 C",66,"ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE","SUPPL3-TVA(1)"]
[22,"Immobilisations : plus-values et moins-value de cession","NOTE 3 D",67,"ETAT SUPPLEMENTAIRE COMPTABILITE NATIONALE","SUPPL4-TVA(2)"]
[23,"Informations sur les réévaluations effectuées par l'entité","NOTE 3 E",68,"ETAT SUPPLEMENTAIRE : ELEMENTS STATISTIQUES UEMOA","SUPPL5"]
[24,"Tableau d'étalement des charges immobilisées","NOTE 3 F",69,"REPARTITION DU RESULTAT FISCAL DES SOCIETES DE PERSONNES","SUPPL6"]
[25,"Immobilisations financières","NOTE 4",70,"COMPLEMENT INFORMATIONS ENTITES INDIVIDUELLES","SUPPL7"]
[26,"Actif circulant et dettes circulantes HAO","NOTE 5",71,"TABLEAU  DES IMMOBILISATIONS ET DES AMORTISSEMENTS ","SUPPL8"]
[27,"Stocks et encours","NOTE 6",72,"DETAIL DES FRAIS ACCESSOIRES SUR ACHATS","SUPPL9"]
[28,"Clients  ","NOTE 7",73,"DETAIL DES AVANTAGES EN NATURE  ","SUPPL10"]
[29,"Autres créances","NOTE 8",74,"CREANCES & DETTES ECHUES DE L'EXERCICE","SUPPL11"]
[30,"Titres de placement","NOTE 9",75,"ETAT ANNUEL DES SALAIRES","SUPPL12"]
[31,"Valeurs à encaisser","NOTE 10",76,"ETAT ANNUEL DES COMMISSIONS, VACATIONS, COURTAGES, RISTOURNES, HONORAIRES ET DROITS D'AUTEUR","SUPPL13"]
[32,"Disponibilités","NOTE 11",77,"ETAT ANNUEL DES REMUNERATIONS VERSEES AUX ASSOCIES ET DES PARTS DE BENEFICES SOCIAUX","SUPPL14"]
[33,"Ecarts de conversion et transferts de charges","NOTE 12",78,"ETAT DES LOYERS PASSES EN CHARGES","SUPPL15"]
[34,"Capital : valeur nominale des actions ou parts","NOTE 13",79,"ETAT ANNUEL DES HONORAIRES RETROCEDES POUR DETERMINATION DE L'IBNC","SUPPL16"]
[35,"Primes et réserves","NOTE 14",80,"LISTE DES PRINCIPAUX CLIENTS","SUPPL17"]
[36,"Subventions et provisions règlementées","NOTE 15 A",81,"LISTE DES PRINCIPAUX FOURNISSEURS","SUPPL18"]
[37,"Autres fonds propres","NOTE 15 B",82,"TABLEAU DE DETERMINATION DU RESULTAT FISCAL","SUPPL19"]
[38,"Dettes financières et ressources assimilées","NOTE 16A",83,"BORDEREAU AVIS DE VERSEMENT","SUPPL20 BAV"]
[39,"Engagements  de retraite et avantages assimiles (méthode actuarielle)","NOTE 16 B",84,"DECLARATION DES PRELEVEMENTS ET RETENUES A LA SOURCE SUPPORTES A TITRE D'ACOMPTE ","PREL ET RETENU"]
[40,"Engagements de retraite et avantages assimiles (méthode actuarielle)","NOTE 16 B bis",85,"RELEVE DES PRELEVEMENTS ACQUITES SUR LES IMPORTATIONS DE BIENS","ANNEX 1 "]
[41,"Actifs et passifs éventuels","NOTE 16 C",86,"ETAT DETAILLE DES PRELEVEMENTS SUPPORTES EN REGIME INTERIEUR","ANNEX 2"]
[42,"Fournisseurs d'exploitation","NOTE 17",87,"ETAT DES RETENUES SUPPORTEES AU COURS DE LA PERIODE A LAQUELLE SE RAPPORTE LA DECLARATION","ANNEX 3"]
[43,"Dettes  fiscales et sociales","NOTE 18",88,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES SOCIETES (IS)","PAGE GARDE IS"]
[44,"Autres dettes et provisions pour risques a court terme","NOTE 19",89,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES BENEFICES INDUSTRIELS OU COMMERCIAUX ","PAGE GARDE IBICA"]
[45,"Banques, crédit d'escompte et de trésorerie","NOTE 20",90,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES DES BENEFICES NON COMMERCIAUX (IBNC)","PAGE GARDE IBNC"]
["© SAM Conseils: +22625332878- contact@samconseils.com"]

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[]
["Pays:","BURKINA FASO",null,"BF"]
["Ministère:","MINISTERE DE L'ECONOMIE, DES FINANCES ET DU DEVELOPPEMENT"]
["Direction:","DIRECTION GENERALE DES IMPOTS"]
["Centre de dépôt des états financiers:","DME I"]
["Régime d'imposition","RSI",{"$f":"IF(B6=\"RNI\",\"Régime Normal d'Imposition\",\"Régime Simplifié d'Imposition\")","v":"Régime Simplifié d'Imposition"}]
["Premier Exercice","NON"]
["Adhérent CGA","NON"]
[]
["Désignation de l'entreprise :","SAM CONSEILS"]
["Sigle :","SAM CONSEILS"]
["Forme juridique","INDIVIDUELLE"]
["Nom & Prénom de l'exploitant","SAMBA BONIFACE"]
["Nationalité"]
["Date du debut d'activité","2012-12-26"]
["Localisation","15",null,"18","05","AW"]
[null,"Secteur","Rue","Parcelle","Lot","Section"]
["Ville","Ouagadougou"]
["Boîte Postale:","02","BP",5358,"OUAGA","02"]
[null,"1er code",null,"numéro","Ville","2ème code"]
["Téléphone"]
["Email"]
["Régistre de commerce (RCCM)"]
["Code contribuable (IFU)","00084404X",null,"N° de télédéclarant (NES): ",null,"AMMTB89"]
["Immatriculation sociale (CNSS)"]
["CODE ACTIVITES PRINCIPALES"]
["Désignation de l'activité principale"]
["CODE ACTIVITES SECONDAIRES"]
[]
["EXERCICE COMPTABLE: ",2018]
["DU","2018-01-01","au","2018-12-31","NOMBRE DE MOIS",12]
["DATE D'ARRETE DES COMPTES","2018-12-31"]
["EXERCICE PRECEDENT ","2017-12-31"]
["DU","2017-01-01","au","2017-12-31","NOMBRE DE MOIS ",12]
[]
["Domiciliations bancaires:"]
[null,"Banque 1",null,"Numéro de compte"]
[]
[null,"Banque 2",null,"Numéro de compte"]
[]
[null,"Banque 3",null,"Numéro de compte"]
[]
[null,"Banque 4",null,"Numéro de compte"]
[]
["Nom & Prénom(s) du signataire"]
["Qualité du signataire"]
["Date de signature"]
["Nom, adresse et qualité de la personne à contacter en cas de demande d'informations complémentaires"]
["Nom du comptable de l'entité"]
["Nom et adresse du conseil"]
[]
[]
[]
["CHARGES DEDUCTIBLES : LIMITATION (Réintégration IS et BIC)"]
[]
["D. Frais de siège et assistance technique "]
[]
["Art.62.- Est déductible, dans la limite de 10 % des frais généraux, le montant cumulé des frais suivants : "]
["-       la quote-part des frais de siège incombant aux entreprises exploitées au Burkina Faso"]
["-       les frais d’assistance technique, comptable et financière ainsi que les frais d’études et assimilés, versés à des entreprises liées au sens de l’article 66. "]
[]
["E. Commissions et courtages "]
["Art.63.-Les commissions ou courtages portant sur les marchandises achetées pour le compte d’entreprises exploitées au Burkina Faso sont admises en déduction du bénéfice imposable dans la limite de 5 % du montant des achats effectués par les centrales d’achats ou les intermédiaires."]
[]
["F. Redevance "]
["Art.64.- Les redevances de cession ou concession de licences d’exploitation, de brevets d’invention, de marques de fabrique, procédés ou formules de fabrication et autres droits analogues en cours de validité sont déductibles dans la limite de 3,5 % du chiffre d’affaires hors taxes. "]
["Toutefois, les sommes payées ne sont admises en déduction du bénéfice que si le débiteur apporte la preuve que ces dépenses correspondent à des opérations réelles et qu’elles ne présentent pas de caractère exagéré. "]
["Cette limitation ne s’applique pas aux sommes versées aux entreprises ne participant pas directement ou indirectement à la gestion ou au capital d’une entreprise située au Burkina Faso."]
[]
["I. Dépenses locatives "]
["Art.67 :"]
["1) Le montant des loyers des locaux professionnels figurant dans le contrat de bail dûment enregistré est déductible, à condition que le relevé détaillé des loyers prévu à l’article 120 soit effectivement joint à la déclaration annuelle des résultats. "]
["2) Lorsqu’un associé dirigeant personne physique détient au moins 10 % des parts ou des actions d’une société, le produit de ses locations de biens meubles consenties à cette société n’est pas déductible."]
[]
["J. Primes d’assurances "]
["Art.68.- Les primes d’assurance sont déductibles à la condition qu’elles couvrent des risques dont la réalisation entraîne une diminution de l’actif net de l’entreprise."]
["-       les primes versées aux sociétés d’assurance burkinabè en raison de contrats d’assurance maladie conclus au profit de l’ensemble du personnel ou d’au moins une ou plusieurs catégories du personnel ne sont déductibles que dans la limite de 5 % de la masse salariale du personnel effectivement assuré. "]
[]
["K. Frais d’hôtels et de restaurants "]
["Art.69.- Les frais d’hôtels et de restaurants justifiés par des factures sont admis en déduction dans la limite de cinq pour mille (5 ‰) du montant du chiffre d’affaires hors taxes. "]
["Cette limite ne s’applique pas : "]
["-       aux frais engagés directement pour l’exécution d’un contrat dans une région administrative ou dans un pays où le contribuable n’a pas d’installation fixe ; "]
["-       aux frais engagés dans le cadre du détachement ou de l’expatriation du personnel de la société. "]
[]
["L. Frais publicitaires "]
["Art.70.- Les cadeaux et objets spécialement conçus pour la publicité sont déductibles s’ils sont justifiés par des factures et dans les limites de deux pour mille (2 ‰) du chiffre d’affaires hors taxe."]
[]
["M. Libéralités, dons, subventions "]
["Art.71.- Les versements effectués au profit des fondations, des associations sportives et culturelles, d’œuvres ou organismes d’intérêt général à caractère philanthropique, éducatif, scientifique, social reconnus d’utilité publique par l’autorité compétente, sont déductibles dans la limite de trois pour mille (3 ‰) du chiffre d’affaires hors taxe. "]
["Le bénéfice de cette disposition est subordonné à la double condition que : "]
["-       soit joint à la déclaration des résultats un relevé indiquant les montants, la date des versements et l’identité des bénéficiaires ; "]
["-       le résultat net imposable avant déduction de ces versements soit positif."]
[]
["N. Charges financières "]
["Art.72.- 1) Sont notamment déductibles au titre des charges financières : "]
["-       les intérêts servis aux associés à raison des sommes versées par eux dans la caisse sociale, en sus de leur part de capital, quelle que soit la forme de la société, dans la limite de ceux calculés au taux d’intérêt légal majoré de deux (2) points ;"]
["-       les intérêts des emprunts réalisés par les sociétés auprès des personnes physiques ou morales non domiciliées ou non résidentes au Burkina Faso, autres que les banques et établissements financiers, à condition que ces emprunts soient justifiés et ce, dans la limite du taux d’intérêt légal. "]
["3) Cette déduction est subordonnée à la condition que le capital de la société ait été entièrement libéré, qu’il s’agisse de constitution de société ou d’augmentation de capital. "]
["4) Le montant total des intérêts déductibles ne peut pas excéder 15 % de l’excédent brut d’exploitation ; cette disposition ne s’applique pas aux banques et aux établissements financiers."]
["O. Impôts, taxes, amendes et pénalités diverses"]
["Art.74.- 1) Sont déductibles les impôts à la charge de l’entreprise mis en recouvrement au cours de l’exercice, à l’exception de l’impôt sur les sociétés et du minimum forfaitaire de perception."]
["3) Toutefois, les montants des transactions, amendes, confiscations, pénalités et majorations de toute nature mises à la charge des contrevenants à la législation fiscale, douanière et sociale, à la réglementation des prix, de circulation ou de consommation et, d’une manière générale, aux lois et règlements de l’État ne sont pas admis en déduction des bénéfices soumis à l’impôt."]
[]
["P. Amortissements"]
["2) Ne sont pas déductibles, les amortissements se rapportant à des biens meubles et immeubles inscrits à l’actif du bilan de la société et n’ayant pas fait l’objet de mutation au nom de la société."]
["Toutefois, le locataire peut déduire les amortissements des biens loués dans le cadre d’un contrat de crédit-bail ou de location-vente. La durée d’amortissement de ces biens est réputée coïncider avec leur durée d’utilité."]
["3) Les dépenses d’acquisition inférieures à cent mille (100 000) francs CFA sont admises en charges déductibles au titre de l’exercice d’acquisition."]
["Q. Provisions "]
["Art.79.- Sont admises en déduction, les provisions constituées en vue de faire face à des pertes ou charges nettement précisées et que les événements en cours rendent probables, à condition qu’elles aient été effectivement constatées dans les écritures de l’exercice et figurent au relevé des provisions."]
["Art.81.- Ne sont pas admises en déduction : "]
["-       la provision pour propre assureur constituée par une entreprise ; "]
["-       la provision pour congés payés : "]
["-       la provision pour indemnités de départ à la retraite ; "]
["-       la provision pour dépréciation des immobilisations amortissables ; "]
["-       la provision pour pertes de change. "]
[]
["R. Reports déficitaires "]
["Art.83.- Le déficit constaté au cours d’un exercice est considéré comme une charge déductible du bénéfice imposable de l’exercice suivant. "]
["Si ce bénéfice n’est pas suffisant pour que la déduction puisse être intégralement opérée, il est procédé à un report déficitaire sur les exercices suivants jusqu’au cinquième exercice qui suit l’exercice déficitaire. "]
["Les amortissements régulièrement comptabilisés mais réputés différés en période déficitaire sont considérés comme des déficits ordinaires."]
["S. Dépenses somptuaires "]
["Art.84.- Sont exclues des charges déductibles, les dépenses de toute nature ayant trait à l’exercice de la chasse et de la pêche sportives, à l’utilisation des bateaux de plaisance, d’aéronefs de tourisme ou de résidences d’agrément et de toutes autres dépenses à caractère somptuaire, que ce soit sous la forme d’allocations forfaitaires ou de remboursement de frais."]
["CONDITIONS SPECIFIQUES DE DETERMINATION DU BIC"]
["Art.6.- Le bénéfice imposable est déterminé dans les mêmes conditions que celles prévues en matière d’impôt sur les sociétés. "]
["Art.7.- À l’exclusion des revenus des capitaux mobiliers et des produits de la location des immeubles bâtis et non bâtis qui ne sont pas inscrits à l’actif du bilan de l’entreprise, les produits taxables sont ceux visés à l’article 51."]
["Art.11.- En ce qui concerne les dépenses mixtes qui se rapportent à la fois à l’exercice de la profession et aux besoins personnels de l’exploitant, il y a lieu de faire une ventilation en vue de déterminer la fraction desdites dépenses qui se rapporte à l’exploitation. À défaut de pouvoir déterminer précisément cette fraction, il est retenu forfaitairement deux tiers (2/3) du montant desdites charges. "]

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["PLAN COMPTABLE DE REFERENCE"]
[]
[]
["1011","Capital souscrit, non appelé ","C"]
["1012","Capital souscrit, appelé, non versé ","C"]
["1013","Capital souscrit, appelé, versé, non amorti ","C"]
["1014","Capital souscrit, appelé, versé,  amorti ","C"]
["1018","Capital souscrit soumis à des conditions particulières ","C"]
["1021","Dotation initiale ","C"]
["1022","Dotations complémentaires ","C"]
["1028","Autres dotations ","C"]
["103","CAPITAL PERSONNEL ","R"]
["1041","Apports temporaires ","C"]
["1042","Opérations courantes ","C"]
["1043","Rémunérations, impôts et autres charges personnelles ","C"]
["1047","Prélèvements d'autoconsommation ","C"]
["1048","Autres prélèvements ","C"]
["1051","Primes d'émission ","C"]
["1052","Primes d'apport ","C"]
["1053","Primes de fusion ","C"]
["1054","Primes de conversion ","C"]
["1058","Autres primes ","C"]
["106","ECARTS DE REEVALUATION ","R"]
["1061","Ecarts de réévaluation légale ","R"]
["1062","Ecarts de réévaluation libre ","R"]
["109","ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPELE ","R"]
["111","RESERVE LEGALE ","R"]
["112","RESERVES STATUTAIRES OU CONTRACTUELLES ","R"]
["1131","Réserves de plus-values nettes à long terme ","C"]
["1132","Réserves d'attribution gratuite d'actions au personnel salarié et aux dirigeants","C"]
["1133","Réserves consécutives à l'octroi de subventions d'investissement ","C"]
["1134","Réserves des valeurs mobilières donnant accès au capital","C"]
["1138","Autres réserves réglementées ","C"]
["1181","Réserves facultatives ","C"]
["1188","Réserves diverses ","C"]
["121","REPORT A NOUVEAU CREDITEUR ","R"]
["1291","Perte nette à reporter ","C"]
["1292","Perte - Amortissements réputés différés ","C"]
["1301","Résultat en instance d'affectation: Bénéfice ","C"]
["1309","Résultat en instance d'affectation: Perte ","C"]
["131","RESULTAT NET : BENEFICE ","R"]
["132","MARGE COMMERCIALE (M.C) ","R"]
["133","VALEUR AJOUTEE (V.A.) ","R"]
["134","EXCEDENT BRUTE D'EXPLOITATION (E.B.E.) ","R"]
["135","RESULTAT D'EXPLOITATION (R.E.) ","R"]
["136","RESULTAT FINANCER (R.F.) ","R"]
["137","RESULTAT DES ACTIVITES ORDINAIRES (R.A.O.) ","R"]
["1381","Résultat de fusion","C"]
["1382","Résultat d'apport partiel d'actif","C"]
["1383","Résultat de scission","C"]
["1384","Résultat de liquidation","C"]
["139","RESULTAT NET : PERTE ","R"]
["1411","Etat ","C"]
["1412","Régions ","C"]
["1413","Départements ","C"]
["1414","Communes et collectivités publiques décentralisées ","C"]
["1415","Enttités publiques ou mixtes ","C"]
["1416","Entités et organismes privés ","C"]
["1417","Organismes internationaux ","C"]
["1418","Autres ","C"]
["148","AUTRES SUBVENTIONS D'INVESTISSEMENT ","R"]
["151","AMORTISSEMENTS DEROGATOIRES ","R"]
["152","PLUS-VALUES DE CESSION A REINVESTIR ","R"]
["1531","Fonds national ","C"]
["1532","Prélèvement pour le budget ","C"]
["154","PROVISIONS SPECIALE DE REEVALUATION ","R"]
["1551","Reconstitution des gisements miniers et pétroliers ","C"]
["1561","Hausse de prix ","C"]
["1562","Fluctuation des cours ","C"]
["157","PROVISIONS POUR INVESTISSEMENT ","R"]
["158","AUTRES PROVISIONS ET FONDS REGLEMENTES ","R"]
["1611","Emprunts obligataires ordinaires ","C"]
["1612","Emprunts obligataires convertibles en actions","C"]
["1613","Emprunts obligataires remboursables en actions","C"]
["1618","Autres emprunts obligataires ","C"]
["162","EMPRUNTS ET DETTES AUPRES DES ETABLISSEMENTS DE CREDIT ","R"]
["163","AVANCES RECUES DE L'ETAT ","R"]
["164","AVANCES RECUES ET COMPTES COURANTS BLOQUES ","R"]
["1651","Dépôts ","C"]
["1652","Cautionnements ","C"]
["1661","sur emprunts obligataires ","C"]
["1662","sur emprunts et dettes auprès des établissements de crédit ","C"]
["1663","sur avances reçues de l'Etat ","C"]
["1664","sur avances reçues et comptes courants bloqués ","C"]
["1665","sur dépôts et cautionnements reçus ","C"]
["1667","sur avances assorties de conditions particulières ","C"]
["1668","sur autres emprunts et dettes ","C"]
["1671","Avances bloquées pour augmentation de capital ","C"]
["1672","Avances conditionnées par l'Etat ","C"]
["1673","Avances conditionnées par les autres organismes africains ","C"]
["1674","Avances conditionnées par les organismes internationaux ","C"]
["1681","Rentes viagères capitalisées ","C"]
["1682","Billets de fonds ","C"]
["1683","Dettes consécutives à des titres empruntés ","C"]
["1684","Emprunts participatifs ","C"]
["1685","Participation des travailleurs aux bénéfices ","C"]
["1686","Emprunts et dettes contractés auprès des autres tiers","C"]
["172","DETTES DE LOCATION ACQUISITION/CREDIT-BAIL IMMOBILIER ","R"]
["173","DETTES DE LOCATION ACQUISITION/CREDIT-BAIL MOBILIER ","R"]
["174","DETTES DE LOCATION ACQUISITION/LOCATION DE VENTE","R"]
["1762","sur dettes de location acquisition/crédit-bail immobilier ","C"]
["1763","sur dettes de location acquisition/crédit-bail mobilier ","C"]
["1764","sur dettes de location acquisition/location-vente","C"]
["1768","sur autres dettes de location acquisition","C"]
["178","AUTRES DETTES DE LOCATION ACQUISITION","R"]
["1811","Dettes liées à des participations (groupe) ","C"]
["1812","Dettes liées à des participations (hors groupe) ","C"]
["182","DETTES LIEES A DES SOCIETES EN PARTICIPATION ","R"]
["183","INTERETS COURUS SUR DETTES LIEES A DES PATICIPATIONS ","R"]
["184","COMPTES PERMANENTS BLOQUES DES ETABLISSEMENTS ET SUCCURSALES ","R"]
["185","COMPTES PERMANENTS NON BLOQUES DES ETABLISSEMENTS ET SUCCURSALES ","R"]
["186","COMPTES DE LIAISON CHARGES ","R"]
["187","COMPTES DE LIAISON PRODUITS ","R"]
["188","COMPTES DE LIAISON DES SOCIETES EN PARTICIPATION ","R"]
["191","PROVISIONS POUR LITIGES ","R"]
["192","PROVISIONS POUR GARANTIES DONNEES AUX CLIENTS ","R"]
["193","PROVISIONS POUR PERTES SUR MARCHES A ACHEVEMENT FUTUR ","R"]
["194","PROVIONS POUR PERTES DE CHANGE ","R"]
["195","PROVISIONS POUR IMPÔTS ","R"]
["1961","Provisions pour pensions et obligations similaires-engagement de retraite","C"]
["1962","Actif du régime de retraite","C"]
["197","PROVISIONS POUR RESTRUCTURATION","R"]
["1981","Provisions pour amendes et pénalités ","C"]
["1983","Provisions de propre assureur ","C"]
["1984","Provisions pour démantèlement et remise en état","C"]
["1985","Provisions pour droits à réduction ou avantage en nature (Chèques cadeau, cartes de fidélité….)","C"]
["1988","Provisions pour risques et charges ","C"]
["211","FRAIS DE DEVELOPPEMENT ","R"]
["2121","Brevets","C"]
["2122","Licences","C"]
["2123","Concessions de service public","C"]
["2128","Autres concessions et droits similaires","C"]
["2131","Logiciels","C"]
["2132","Sites internet","C"]
["214","MARQUES ","R"]
["215","FONDS COMMERCIAL ","R"]
["216","DROIT AU BAIL ","R"]
["217","INVESTISSEMENTS DE CREATION ","R"]
["2181","Frais de prospection et d'évaluation de ressources minérales","C"]
["2182","Coûts d'obtention du contrat","C"]
["2183","Fichiers clients, notices, titres de journaux et magazines","C"]
["2184","Coûts des franchises","C"]
["2188","Divers droits et valeurs incorporels","C"]
["2191","Frais de développement ","C"]
["2193","Logiciels  et internet","C"]
["2198","Autres droits et valeurs incorporels ","C"]
["2211","Terrains d'exploitation agricole ","C"]
["2212","Terrains d'exploitation forestière ","C"]
["2218","Autres terrains ","C"]
["2221","Terrains à bâtir ","C"]
["2228","Autres terrains nus ","C"]
["2231","Pour bâtiments industriels et agricoles ","C"]
["2232","Pour bâtiments administratifs et commerciaux ","C"]
["2234","Pour bâtiments affectés aux autres opérations professionnelles ","C"]
["2235","Pour bâtiments affectés aux autres opérations non professionnelles ","C"]
["2238","Autres terrains bâtis ","C"]
["2241","Plantation d'arbres et d'arbustes ","C"]
["2245","Améliorations du fonds","C"]
["2248","Autres travaux ","C"]
["2251","Carrières ","C"]
["2261","Parkings ","C"]
["227","TERRAINS MIS EN CONCESSION ","R"]
["2281","Terrains-immeubles de placement","C"]
["2285","Terrains des logements affectés au personnel ","C"]
["2286","Terrains location-acquisition","C"]
["2288","Divers terrains ","C"]
["2291","Terrains agricoles et forestiers ","C"]
["2292","Terrains nus ","C"]
["2295","Terrains de carrières-tréfonds","C"]
["2298","Autres terrains ","C"]
["2311","Bâtiments industriels ","C"]
["2312","Bâtiments agricoles ","C"]
["2313","Bâtiments administratifs et commerciaux ","C"]
["2314","Bâtiments affectés au logement du personnel ","C"]
["2315","Bâtiments-immeubles de placement","C"]
["2316","Bâtiments de location-acquisition","C"]
["2321","Bâtiments industriels ","C"]
["2322","Bâtiments agricoles ","C"]
["2323","Bâtiments administratifs et commerciaux ","C"]
["2324","Bâtiments affectés au logement du personnel ","C"]
["2325","Bâtiments-immeubles de placement","C"]
["2326","Bâtiments de location-acquisition","C"]
["2331","Voies de terre ","C"]
["2332","Voies de fer ","C"]
["2333","Voies d'eau ","C"]
["2334","Barrages, digues ","C"]
["2335","Pistes d'aérodrome ","C"]
["2338","Autres ouvrages d'infrastructures","C"]
["2341","Installations complexes spécialisées sur sol propre ","C"]
["2342","Installations complexes spécialisées sur sol d'autrui ","C"]
["2343","Installations à caractère spécifique sur sol propre ","C"]
["2344","Installations à caractère spécifique sur sol d'autrui ","C"]
["2345","Aménagements et agencements des bâtiments","C"]
["2351","Installations générales ","C"]
["2358","Autres aménagements de bureaux","C"]
["237","BATIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION ","R"]
["238","AUTRES INSTALLATIONS ET AGENCEMENTS ","R"]
["2391","Bâtiments en cours","C"]
["2392","Installations en cours","C"]
["2393","Ouvrages d'infrastructures en cours","C"]
["2394","Aménagements et agencements et installations techniques en cours","C"]
["2395","Aménagements de bureaux en cours","C"]
["2398","Autres installations et agencements en cours","C"]
["2411","Matériel industriel ","C"]
["2412","Outillage industriel ","C"]
["2413","Matériel commercial ","C"]
["2414","Outillage commercial ","C"]
["2416","Matériel et outillage industriel et commercial de location-acquisition","C"]
["2421","Matériel agricole ","C"]
["2422","Outillage agricole ","C"]
["2426","Matériel et outillage agricole de location-acquisition","C"]
["243","MATERIEL D'EMBALLAGE RECUPERABLE ET IDENTIFIABLE ","R"]
["2441","Matériel de bureau ","C"]
["2442","Matériel informatique ","C"]
["2443","Matériel bureautique ","C"]
["2444","Mobilier de bureau ","C"]
["2445","Matériel et mobilier-immeubles de placement","C"]
["2446","Matériel et mobilier location-acquisition","C"]
["2447","Matériel et mobilier des logements du personnel ","C"]
["2451","Matériel automobile ","C"]
["2452","Matériel ferroviaire ","C"]
["2453","Matériel fluvial, lagunaire ","C"]
["2454","Matériel naval ","C"]
["2455","Matériel aérien ","C"]
["2456","Matériel de transport de location-acquisition","C"]
["2457","Matériel hippomobile","C"]
["2458","Autres matériels de transport","C"]
["2461","Cheptel, animaux de trait ","C"]
["2462","Cheptel, animaux reproducteurs ","C"]
["2463","Animaux de garde ","C"]
["2465","Plantations agricoles ","C"]
["2468","Autres actifs biologiques","C"]
["2471","Agencements et aménagements du matériel ","C"]
["2472","Agencements et aménagements des actifs biologiques","C"]
["2478","Autres agencements, aménagements du matériel et actifs biologiques","C"]
["2481","Collections et œuvres d'art ","C"]
["2488","Divers matériels et mobiliers","C"]
["2491","Matériel et outillage industriel et commercial ","C"]
["2492","Matériel et outillage agricole ","C"]
["2493","Matériel d'emballage récupérable et identifiable ","C"]
["2494","Matériel et mobilier de bureau ","C"]
["2495","Matériel de transport ","C"]
["2496","Actifs biologiques","C"]
["2497","Agencements et aménagements du matériel et des actifs biologiques","C"]
["2498","Autres matériels et actifs biologiques en cours","C"]
["251","AVANCES ET ACOMPTES VERSES SUR IMMOBILISATIONS INCORPORELLES ","R"]
["252","AVANCES ET ACOMPTES VERSES SUR IMMOBILISATIONS CORPORELLES ","R"]
["261","TITRES DE PARTICIPATION DANS DES SOCIETES SOUS CONTRÔLE EXCLUSIF ","R"]
["262","TITRES DE PARTICIPATION DANS DES SOCIETES SOUS CONTRÔLE CONJOINT ","R"]
["263","TITRES DE PARTICIPATION DANS DES SOCIETES CONFERANT UNE INFLUENCE NOTABLE ","R"]
["265","PARTICIPATION DANS DES ORGANISMES PROFESSIONNELS ","R"]
["266","PARTS DANS DES GROUPEMENTS D'INTERET ECONOMIQUE (G.I.E) ","R"]
["268","AUTRES TITRES DE PATICIPATION ","R"]
["2711","Prêts participatifs ","C"]
["2712","Prêts aux associés ","C"]
["2713","Billets de fonds ","C"]
["2714","Créance de location financement","C"]
["2715","Titres prêtés ","C"]
["2718","Autres prêts et créances","C"]
["2721","Prêts immobiliers ","C"]
["2722","Prêts mobiliers et d'installation ","C"]
["2728","Autres prêts au personnel","C"]
["2731","Retenues de garantie ","C"]
["2733","Fonds réglementés ","C"]
["2734","Créances sur le concédant","C"]
["2738","Autres créances sur l'Etat","C"]
["2741","Titres immobilisés de l'activité de portefeuille (T.I.A.P.) ","C"]
["2742","Titres participatifs ","C"]
["2743","Certificats d'investissement ","C"]
["2744","Parts de fonds commun de placement (F.C.P) ","C"]
["2745","Obligations","C"]
["2746","Actions ou parts propres","C"]
["2748","Autres titres immobilisés ","C"]
["2751","Dépôts pour loyers d'avance ","C"]
["2752","Dépôts pour l'électricité ","C"]
["2753","Dépôts pour l'eau ","C"]
["2754","Dépôts pour le gaz ","C"]
["2755","Dépôts pour le téléphone, le télex, la télécopie ","C"]
["2756","Cautionnements sur marchés publics ","C"]
["2757","Cautionnements sur autres opérations ","C"]
["2758","Autres dépôts et cautionnements ","C"]
["2761","Prêts et créances non commerciales ","C"]
["2762","Prêts au personnel ","C"]
["2763","Créances sur l'Etat ","C"]
["2764","Titres immobilisés ","C"]
["2765","Dépôts et cautionnements versés ","C"]
["2767","Créances rattachées à des participations ","C"]
["2768","Immobilisations financières diverses ","C"]
["2771","Créances rattachées à des participations (groupe) ","C"]
["2772","Créances rattachées à des participations (hors groupe) ","C"]
["2773","Créances rattachées à des sociétés en participations ","C"]
["2774","Avances à des groupements d'intérêt économique (G.I.E) ","C"]
["2781","Créances diverses groupe ","C"]
["2782","Créances diverses hors groupe ","C"]
["2784","Banques dépôts à terme","C"]
["2785","Or et métaux précieux ","C"]
["2788","Autres immobilisations financières","C"]
["2811","Amortissements des frais de développement ","C"]
["2812","Amortissements des brevets, licences, concessions et droits similaires ","C"]
["2813","Amortissements des logiciels et sites internet","C"]
["2814","Amortissements des marques ","C"]
["2815","Amortissements du fonds commercial ","C"]
["2816","Amortissements du droit au bail ","C"]
["2817","Amortissements des investissements de création ","C"]
["2818","Amortissements des autres droits et valeurs incorporels ","R"]
["2824","Amortissements des travaux de mise en valeur des terrains ","C"]
["2831","Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre ","C"]
["2832","Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui ","C"]
["2833","Amortissements des ouvrages d'infrastructure ","C"]
["2834","Amortissements des aménagements, agencements et installations techniques","C"]
["2835","Amortissements des aménagements de bureaux ","C"]
["2837","Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession ","C"]
["2838","Amortissements des autres installations et agencements ","C"]
["2841","Amortissements du matériel et outillage industriel et commercial ","C"]
["2842","Amortissements du matériel et outillage agricole ","C"]
["2843","Amortissements du matériel d'emballage récupérable et identifiable ","C"]
["2844","Amortissements du matériel et mobilier ","C"]
["2845","Amortissements du matériel de transport ","C"]
["2846","Amortissements des actifs biologiques","C"]
["2847","Amortissements des agencements et aménagements du matériel et des actifs biologiques","C"]
["2848","Amortissements des autres matériels ","C"]
["2911","Dépréciations des frais de développement","C"]
["2912","Dépréciations des brevets, licences, concession et droits similaires ","C"]
["2913","Dépréciations des logiciels et sites internet","C"]
["2914","Dépréciations des marques ","C"]
["2915","Dépréciations du fonds commercial ","C"]
["2916","Dépréciations du droit au bail ","C"]
["2917","Dépréciations des investissements de création ","C"]
["2918","Dépréciations des autres droits et valeurs incorporels ","C"]
["2919","Dépréciations des immobilisations incorporelles en cours ","C"]
["2921","Dépréciations des terrains agricoles et forestiers ","C"]
["2922","Dépréciations des terrains nus ","C"]
["2923","Dépréciations des terrains bâtis ","C"]
["2924","Dépréciations des travaux de mise en valeur des terrains ","C"]
["2925","Dépréciations des terrains de gisement ","C"]
["2926","Dépréciations des terrains aménagés ","C"]
["2927","Dépréciations des terrains mis en concession ","C"]
["2928","Dépréciations des autres terrains ","C"]
["2929","Dépréciations des aménagements de terrains en cours ","C"]
["2931","Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre ","C"]
["2932","Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui ","C"]
["2933","Dépréciations des ouvrages d'infrastructures ","C"]
["2934","Dépréciations des aménagements, agencements et installations techniques ","C"]
["2935","Dépréciations des aménagements de bureaux ","C"]
["2937","Dépréciations des bâtiments industriels, agricoles et commerciaux mis en concession ","C"]
["2938","Dépréciations des autres installations et agencements ","C"]
["2939","Dépréciations des bâtiments et installations en cours ","C"]
["2941","Dépréciations du matériel et outillage industriel et commercial ","C"]
["2942","Dépréciations du matériel et outillage agricole ","C"]
["2943","Dépréciations du matériel d'emballage récupérable et identifiable ","C"]
["2944","Dépréciations du matériel et mobilier ","C"]
["2945","Dépréciations du matériel de transport ","C"]
["2946","Dépréciations des actifs biologiques","C"]
["2947","Dépréciations des agencements et aménagements du matériel et des actifs biologiques","C"]
["2948","Dépréciations des autres matériels ","C"]
["2949","Dépréciations du matériel en cours ","C"]
["2951","Dépréciations des avances et acomptes versés sur immobilisations incorporelles ","C"]
["2952","Dépréciations des avances et acomptes versés sur immobilisations corporelles ","C"]
["2961","Dépréciations des titres de participation dans des sociétés sous contrôle exclusif ","C"]
["2962","Dépréciations des titres de participation dans des sociétés sous contrôle conjoint ","C"]
["2963","Dépréciations des titres de participation dans des sociétés conférant une influence notable ","C"]
["2965","Dépréciations des participations dans des organismes professionnels ","C"]
["2966","Dépréciations des parts dans des G.I.E ","C"]
["2968","Dépréciations des autres titres de participation ","C"]
["2971","Dépréciations des prêts et créances ","C"]
["2972","Dépréciations des prêts au personnel ","C"]
["2973","Dépréciations des créances sur l'Etat ","C"]
["2974","Dépréciations des titres immobilisés ","C"]
["2975","Dépréciations des dépôts et cautionnements versés ","C"]
["2977","Dépréciations des créances rattachées à des participations et avances à des G.I.E ","C"]
["2978","Dépréciations des créances financières diverses ","C"]
["3111","Marchandises A1 ","C"]
["3112","Marchandises A2 ","C"]
["3121","Marchandises B1 ","C"]
["3122","Marchandises B2 ","C"]
["3131","Animaux","C"]
["3132","Végétaux","C"]
["318","MARCHANDISES HORS ACTIVITES ORDINAIRES (H.A.O) ","R"]
["321","MATIERES A ","R"]
["322","MATIERES B ","R"]
["323","FOURNITUERES (A,B) ","R"]
["331","MATIERES CONSOMMABLES ","R"]
["332","FOURNITURES D'ATELIER ET D'USINE ","R"]
["333","FOURNITURES DE MAGASIN","R"]
["334","FOURNITURES DE BUREAU ","R"]
["3351","Emballages perdus ","C"]
["3352","Emballages récupérables non identifiables ","C"]
["3353","Emballages à usage mixte ","C"]
["3358","Autres emballages ","C"]
["338","AUTRES MATIERES ","R"]
["3411","Produits en cours P1 ","C"]
["3412","Produits en cours P2 ","C"]
["3421","Travaux en cours T1 ","C"]
["3422","Travaux en cours T2 ","C"]
["3431","Produits intermediaires en cours A ","C"]
["3432","Produits intermediaires en cours B ","C"]
["3441","Produits résiduels en cours A ","C"]
["3442","Produits résiduels en cours B ","C"]
["3451","Animaux","C"]
["3452","Végétaux","C"]
["3511","Etudes en cours E1 ","C"]
["3512","Etudes en cours E2 ","C"]
["3521","Prestations de services en cours S1 ","C"]
["3522","Prestations de services en cours S2 ","C"]
["361","PRODUITS FINIS A ","R"]
["362","PRODUITS FINIS B ","R"]
["3631","Animaux","C"]
["3632","Végétaux","C"]
["3638","Autres stocks (activités annexes)","C"]
["3711","Produits intermediaires A ","C"]
["3712","Produits intermediaires B ","C"]
["3721","Déchets ","C"]
["3722","Rebuts ","C"]
["3723","Matières de récupération ","C"]
["3731","Animaux","C"]
["3732","Végétaux","C"]
["3738","Autres stocks (activités annexes)","C"]
["381","MARCHANDISES EN COURS DE ROUTE ","R"]
["382","MATIERES PREMIERES ET FOURNITURES LIEES EN COURS DE ROUTE ","R"]
["383","AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE ","R"]
["386","PRODUITS FINIS EN COURS DE ROUTE ","R"]
["3871","Stock en consignation ","C"]
["3872","Stock en dépôt ","C"]
["388","STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT ","R"]
["391","DEPRECIATIONS DES STOCKS DE MARCHANDISES ","R"]
["392","DEPRECIATIONS DES STOCKS DE MATIERES PREMIERES ET FOURNITURES LIEES ","R"]
["393","DEPRECIATIONS DES STOCKS D'AUTRES APPROVISIONNEMENTS ","R"]
["394","DEPRECIATIONS DES PRODUCTIONS EN COURS ","R"]
["395","DEPRECIATIONS DES SERVICES EN COURS ","R"]
["396","DEPRECIATIONS DES STOCKS DE PRODUITS FINIS ","R"]
["397","DEPRECIATIONS DES STOCKS DE PRODUITS INTERMEDIAIRES ET RESIDUELS ","R"]
["398","DEPRECIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DEPOT ","R"]
["4011","Fournisseurs  ","C"]
["4012","Fournisseurs - Groupe ","C"]
["4013","Fournisseurs sous-traitants ","C"]
["4016","Fournisseurs réserve de propriété","C"]
["4017","Fournisseurs, retenues de garantie ","C"]
["4021","Fournisseurs, Effets à payer ","C"]
["4022","Fournisseurs, Groupe, Effets à payer ","C"]
["4023","Fournisseurs, sous-traitants, Effets à payer ","C"]
["4041","Fournisseurs dettes en compte, immobilisations incorporelles","C"]
["4042","Fournisseurs dettes en compte, immobilisations corporelles","C"]
["4046","Fournisseurs effets à payer, immobilisations incorporelles ","C"]
["4047","Fournisseurs effets à payer, immobilisations corporelles ","C"]
["4081","Fournisseurs ","C"]
["4082","Fournisseurs - Groupe ","C"]
["4083","Fournisseurs sous-traitants ","C"]
["4086","Fournisseurs intérêts courus ","C"]
["4091","Fournisseurs, avances et acomptes versés ","C"]
["4092","Fournisseurs - Groupe, avances et acomptes versés ","C"]
["4093","Fournisseurs sous-traitants, avances et acomptes versés ","C"]
["4094","Fournisseurs, créances pour emballages et matériels à rendre ","C"]
["4098","Rabais, remises, ristournes et autres avoirs à obtenir ","C"]
["4111","Clients ","C"]
["4112","Clients - Groupe ","C"]
["4114","Clients, Etat et Collectivités publiques ","C"]
["4115","Clients, organismes internationaux ","C"]
["4116","Clients, réserve de propriété","C"]
["4117","Clients, retenues de garantie ","C"]
["4118","Clients, dégrèvements de taxes sur la valeur ajoutée (T.V.A) ","C"]
["4121","Clients, Effets à recevoir ","C"]
["4122","Clients - Groupe, Effets à recevoir ","C"]
["4124","Clients, Etat et Collectivités publiques, Effets à recevoir ","C"]
["4125","Clients, organismes internationaux, Effets à recevoir ","C"]
["4131","Clients, chèques impayés","C"]
["4132","Clients - effets impayés","C"]
["4133","Clients, cartes de crédit impayées","C"]
["4138","Clients, autres valeurs impayées","C"]
["4141","Créances en compte, immobilisations incorporelles","C"]
["4142","Créances en compte, immobilisations corporelles","C"]
["4146","Effets à recevoir, immobilisations incorporelles","C"]
["4147","Effets à recevoir, immobilisations corporelles","C"]
["415","CLIENTS, EFFETS ESCOMPTES NON ECHUS ","R"]
["4161","Créances litigieuses ","C"]
["4162","Créances douteuses ","C"]
["4181","Clents, factures à établir ","C"]
["4186","Clients, intérêts courus ","C"]
["4191","Clients, avances et acomptes reçus ","C"]
["4192","Clients - Groupe, avances et acomptes reçus ","C"]
["4194","Clients, dettes pour emballages et matériels consignés ","C"]
["4198","Rabais, remises, ristournes et autres avoirs à accorder ","C"]
["4211","Personnel, avances ","C"]
["4212","Personnel, acomptes ","C"]
["4213","Frais avancés et fournitures au personnel ","C"]
["422","PERSONNEL, REMUNERATIONS DUES ","R"]
["4231","Personnel, oppositions ","C"]
["4232","Personnel, saisies-arrêts ","C"]
["4233","Personnel, avis à tiers détenteur ","C"]
["4241","Assistance médicale ","C"]
["4242","Allocations familiales ","C"]
["4245","Organismes sociaux rattachés à l'entité","C"]
["4248","Autres œuvres sociales internes ","C"]
["4251","Délégués du personnel ","C"]
["4252","Syndicats et Comités d'entreprises, d'établissement ","C"]
["4258","Autres représentants du personnel ","C"]
["4261","Participation aux bénéfices","C"]
["4264","Participation au capital","C"]
["427","PERSONNEL-DEPÔTS ","R"]
["4281","Dettes provisionnées pour congés à payer ","C"]
["4286","Autres charges à payer ","C"]
["4287","Produits à recevoir ","C"]
["4311","Prestations familiales ","C"]
["4312","Accidents de travail ","C"]
["4313","Caisse de retraite obligatoire ","C"]
["4314","Caisse de retraite facultative ","C"]
["4318","Autres cotisations sociales ","C"]
["432","CAISSE DE RETRAITE COMPLEMENTAIRE ","R"]
["4331","Mutuelle ","C"]
["4332","Assurances Retraite","C"]
["4333","Assurances et organismes de santé","C"]
["4381","Charges sociales sur gratifications à payer ","C"]
["4382","Charges sociales sur congés à payer ","C"]
["4386","Autres charges à payer ","C"]
["4387","Produits à recevoir ","C"]
["441","ETAT, IMPOT SUR LES BENEFICES ","R"]
["4421","Impôts et taxes d'Etat ","C"]
["4422","Impôts et taxes pour les collectivités publiques ","C"]
["4423","Impôts et taxes recouvrables sur des obligataires ","C"]
["4424","Impôts et taxes recouvrables sur des associés ","C"]
["4426","Droits de douane ","C"]
["4428","Autres impôts et taxes ","C"]
["4431","T.V.A. facturée sur ventes ","C"]
["4432","T.V.A. facturée sur prestations de services ","C"]
["4433","T.V.A. facturée sur travaux ","C"]
["4434","T.V.A. facturée sur production livrée à soi-même ","C"]
["4435","T.V.A. facturée sur factures à établir ","C"]
["4441","Etat, TVA due ","C"]
["4449","Etat, crédit de TVA à reporter ","C"]
["4451","T.V.A. récupérable sur immobilisations ","C"]
["4452","T.V.A. récupérable sur achats ","C"]
["4453","T.V.A. récupérable sur transport ","C"]
["4454","T.V.A. récupérable sur services extérieurs et autres charges ","C"]
["4455","T.V.A. récupérable sur factures non parvenues ","C"]
["4456","T.V.A. transférée par d'autres entités","C"]
["446","ETAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES ","R"]
["4471","Impôt général sur le revenu ","C"]
["4472","Impôts sur salaires ","C"]
["4473","Contribution nationale ","C"]
["4474","Contribution nationale de solidarité ","C"]
["4478","Autres impôts et contributions ","C"]
["4486","Charges à payer ","C"]
["4487","Produits à recevoir ","C"]
["4491","Etat, obligations cautionnées ","C"]
["4492","Etat, avances et acomptes versés sur impôts ","C"]
["4493","Etat, fonds de dotation à recevoir ","C"]
["4494","Etat, subventions d'investissement à recevoir ","C"]
["4495","Etat, subventions d'exploitation à recevoir ","C"]
["4496","Etat, subventions d'équilibre à recevoir ","C"]
["4497","Etat, avances sur subventions","C"]
["4499","Etat, fonds réglementés provisionnés ","C"]
["451","OPERATIONS AVEC LES ORGANISMES AFRICAINS ","R"]
["452","OPERATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX ","R"]
["4581","Organismes internationaux, fonds de dotation à recevoir ","C"]
["4582","Organismes internationaux, subventions à recevoir ","C"]
["4611","Apporteurs, apports en nature ","R"]
["4612","Apporteurs, apports en numéraire ","C"]
["4613","Apporteurs, capital souscrit appelé non versé ","C"]
["4614","Apporteurs, compte d'apport, opérations de restructuration (fusion…)","C"]
["4615","Apporteurs, versements reçus sur augmentation de capital ","C"]
["4616","Apporteurs, versements anticipés ","C"]
["4617","Apporteurs défaillants ","C"]
["4618","Apporteurs, titres à échanger","C"]
["4619","Apporteur, capital à rembourser ","C"]
["4621","Principal ","C"]
["4626","Intérêts courus ","C"]
["4631","Opérations courantes ","C"]
["4636","Intérêts courus ","C"]
["465","ASSOCIES, DIVIDENDES A PAYER ","R"]
["466","GROUPE, COMPTES COURANTS ","R"]
["467","APPORTEURS RESTANT DÛ SUR CAPITAL APPELE ","R"]
["4711","Débiteurs divers ","C"]
["4712","Créditeurs divers ","C"]
["4713","Obligataires","C"]
["4715","Rémunérations d'administrateurs","C"]
["4716","Compte d'affacturage","C"]
["4717","Débiteurs divers-retenues de garantie ","C"]
["4718","Apport, compte de fusion et opérations assimilées","C"]
["4719","Bons de souscription d'actions et d'obligations","C"]
["4721","Créances sur cessions de titres de placement ","C"]
["4726","Versements restant à effectuer sur titres de placement non libérés","C"]
["4731","Mandants","C"]
["4732","Mandataires","C"]
["4733","Commettants","C"]
["4734","Commissionnaires","C"]
["4739","Etat, Collectivités publiques, fonds global d'allocation","C"]
["4746","Compte de répartition périodique des charges ","C"]
["4747","Compte de répartition périodique des produits","C"]
["4751","Compte actif","C"]
["4752","Compte passif","C"]
["476","CHARGES CONSTATEES D'AVANCE ","R"]
["477","PRODUITS CONSTATES D'AVANCE ","R"]
["4781","Diminution des créances d'exploitation","C"]
["4782","Diminution des créances financières","C"]
["4783","Augmentation des dettes d'exploitation","C"]
["4784","Augmentation des dettes financières","C"]
["4786","Différences d'évaluation sur instruments de trésorerie","C"]
["4788","Différences compensées par couverture de change ","C"]
["4791","Augmentation des créances d'exploitation","C"]
["4792","Augmentation des créances financières","C"]
["4793","Diminution des dettes d'exploitation","C"]
["4794","Diminution des dettes financières","C"]
["4797","Différences d'évaluation sur instruments de trésorerie","C"]
["4798","Différences compensées par couverture de change ","C"]
["4811","Immobilisations incorporelles ","C"]
["4812","Immobilisations corporelles ","C"]
["4813","Versements restant à effectuer sur titres de participation et titres immobilisés non libérés","C"]
["4816","Réserve de propriété","C"]
["4817","Retenues de garantie ","C"]
["4818","Factures non parvenues ","C"]
["4821","Immobilisations incorporelles ","C"]
["4822","Immobilisations corporelles ","C"]
["484","AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.) ","R"]
["4851","En compte, immobilisations incorporelles ","C"]
["4852","En compte, immobilisations corporelles ","C"]
["4853","Effets à recevoir, immobilisations incorporelles","C"]
["4854","Effets à recevoir, immobilisations corporelles","C"]
["4855","Effets escomptés non échus","C"]
["4857","Retenues de garantie ","C"]
["4858","Factures à établir ","C"]
["488","AUTRES CREANCES HORS ACTIVITES ORDINAIRES (H.A.O) ","R"]
["490","DEPRECIATIONS DES COMPTES FOURNISSEURS ","R"]
["4911","Créances litigieuses ","C"]
["4912","Créances douteuses ","C"]
["492","DEPRECIATIONS DES COMPTES PERSONNEL ","R"]
["493","DEPRECIATIONS DES COMPTES ORGANISMES SOCIAUX ","R"]
["494","DEPRECIATIONS DES COMPTES ETAT ET COLLECTIVITES PUBLIQUES ","R"]
["495","DEPRECIATIONS DES COMPTES ORGANISMES INTERNATIONAUX ","R"]
["4962","Associés, comptes courants ","C"]
["4963","Associés, opérations faites en commun ","C"]
["4966","Groupe, comptes courants ","C"]
["497","DEPRECIATIONS DES COMPTES DEBITEURS DIVERS ","R"]
["4985","Créances sur cessions d'immobilisations ","C"]
["4986","Créances sur cessions de titres de placement ","C"]
["4988","Autres créances H.A.O ","C"]
["4991","Sur opérations d'exploitation ","C"]
["4997","Sur opérations financières ","C"]
["4998","Sur opérations H.A.O ","C"]
["5011","Titres du Trésor à court terme ","C"]
["5012","Titres d'organismes financiers ","C"]
["5013","Bons de caisse à court terme ","C"]
["5016","Frais d'acquisition des titres de trésor et bons de caisse","C"]
["5021","Actions ou parts propres ","C"]
["5022","Actions côtées ","C"]
["5023","Actions non côtées ","C"]
["5024","Actions démembrées (certificats d'investissement; droits de vote) ","C"]
["5025","Autres actions","C"]
["5026","Frais d'acquisition des actions","C"]
["5031","Obligations émises par la société et rachetées par elle ","C"]
["5032","Obligations côtées ","C"]
["5033","Obligations non côtées ","C"]
["5035","Autres titres conférant un droit de créance ","C"]
["5036","Frais d'acquisition des obligations","C"]
["5042","Bons de souscription d'actions ","C"]
["5043","Bons de souscription d'obligations ","C"]
["505","TITRES NEGOCIABLES HORS REGION","R"]
["5061","Titres du Trésor et bons de caisse à court terme ","C"]
["5062","Actions ","C"]
["5063","Obligations ","C"]
["508","AUTRES TITRES DE PLACEMENT ET CREANCES ASSIMILEES","R"]
["511","EFFETS A ENCAISSER ","R"]
["512","EFFETS A L'ENCAISSEMENT ","R"]
["513","CHEQUES A ENCAISSER ","R"]
["514","CHEQUES A L'ENCAISSEMENT ","R"]
["515","CARTES DE CREDIT A ENCAISSER ","R"]
["5181","Warrants ","C"]
["5182","Billets de fonds ","C"]
["5185","Chèques de voyage ","C"]
["5186","Coupons échus ","C"]
["5187","Intérêts échus des obligations ","C"]
["5211","Banque en monnaie locale","C"]
["5212","Banque en Devises ","C"]
["522","BANQUES AUTRES ETATS REGION","R"]
["523","BANQUES AUTRES ETATS ZONE MONETAIRE","R"]
["524","BANQUES HORS ZONE MONETAIRE","R"]
["525","BANQUES DEPÔT A TERME","R"]
["5261","Banque, intérêts courus charge à payer","C"]
["5267","Banque, intérêts courus produits à recevoir","C"]
["531","CHEQUES POSTAUX ","R"]
["532","TRESOR ","R"]
["533","SOCIETES DE GESTION ET D'INTERMEDIATION (S.G.I.) ","R"]
["536","ETS FINANCIERS INTERETS COURUS ","R"]
["538","AUTRES ORGANISMES FINANCIERS ","R"]
["541","OPTIONS DE TAUX D'INTERET ","R"]
["542","OPTIONS DE TAUX DE CHANGE ","R"]
["543","OPTIONS DE TAUX  BOURSIERS ","R"]
["544","INSTRUMENTS FINANCIERS DE MARCHES A TERME ","R"]
["545","AVOIRS D'OR ET AUTRES METAUX PRECIEUX (1) ","R"]
["551","MONNAIE ELECTRONIQUE - CARTE CARBURANT","R"]
["552","MONNAIE ELECTRONIQUE - TELEPHONE PORTABLE","R"]
["553","MONNAIE ELECTRONIQUE - CARTE PEAGE","R"]
["554","PORTE-MONNAIE ELECTRONIQUE","R"]
["558","AUTRES INSTRUMENTS MONNAIES ELECTRONIQUES","R"]
["561","CREDITS DE TRESORERIE ","R"]
["564","ESCOMPTE DE CREDITS DE CAMPAGNE ","R"]
["565","ESCOMPTE DE CREDITS ORDINAIRES ","R"]
["566","BANQUES CREDIT DE TRESORERIE, INTERETS COURUS ","R"]
["5711","Caisse en monnaie nationale","C"]
["5712","Caisse en devises","C"]
["5721","Caisse en monnaie nationale","C"]
["5722","Caisse en devises","C"]
["5731","Caisse en monnaie nationale","C"]
["5732","Caisse en devises","C"]
["581","REGIES D'AVANCE ","R"]
["582","ACCREDITIFS ","R"]
["585","VIREMENTS DE FONDS ","R"]
["588","AUTRES VIREMENTS INTERNES ","R"]
["590","DEPRECIATIONS DES TITRES DE PLACEMENT ","R"]
["591","DEPRECIATIONS DES TITRES ET VALEURS A ENCAISSER ","R"]
["592","DEPRECIATIONS DES COMPTES BANQUES ","R"]
["593","DEPRECIATIONS DES COMPTES ETABLISSEMENTS FINANCIERS ET ASSIMILES ","R"]
["594","DEPRECIATIONS DES COMPTES D'INSTRUMENTS DE TRESORERIE ","R"]
["599","PROVISIONS POUR RISQUE A COURT TERME A CARACTERE FINANCIER ","R"]
["6011","Dans la Région","C"]
["6012","Hors Région","C"]
["6013","Aux entités du groupe dans la Région ","C"]
["6014","Aux entités du groupe hors Région ","C"]
["6015","Frais sur achats","C"]
["6019","Rabais, remises et ristournes obtenus (non ventilés) ","C"]
["6021","Dans dans la Région ","C"]
["6022","Hors Région ","C"]
["6023","Aux entités du groupe dans la Région ","C"]
["6024","Aux entités du groupe hors Région ","C"]
["6025","Frais sur achats","C"]
["6029","Rabais, remises et ristournes obtenus (non ventilés) ","C"]
["6031","Variations des stocks de marchandises ","C"]
["6032","Variations des stocks de matières premières et fournitures liées ","C"]
["6033","Variations des stocks d'autres approvisionnements ","C"]
["6041","Matières consommables ","C"]
["6042","Matières combustibles ","C"]
["6043","Produits d'entretien ","C"]
["6044","Fournitures d'atelier et d'usine ","C"]
["6045","Frais sur achats","C"]
["6046","Fournitures de magasin ","C"]
["6047","Fournitures de bureau ","C"]
["6049","Rabais, remises et ristournes obtenus (non ventilés) ","C"]
["6051","Fournitures non stockables - Eau ","C"]
["6052","Fournitures non stockables - Electricité ","C"]
["6053","Fournitures non stockables - Autres énergies ","C"]
["6054","Fournitures d'entretien non stockables ","C"]
["6055","Fournitures de bureau non stockables ","C"]
["6056","Achats de petit matériel et outillage ","C"]
["6057","Achats d'études et prestations de service ","C"]
["6058","Achats de travaux, matériels et équipements ","C"]
["6059","Rabais, remises et ristournes obtenus (non ventilés) ","C"]
["6081","Emballages perdus ","C"]
["6082","Emballages récupérables non identifiables ","C"]
["6083","Emballages à usage mixte ","C"]
["6085","Frais sur achats","C"]
["6089","Rabais, remises et ristournes obtenus (non ventilés) ","C"]
["612","TRANSPORTS SUR VENTES ","R"]
["613","TRANSPORTS POUR LE COMPTE DE TIERS ","R"]
["614","TRANSPORTS DU PERSONNEL ","R"]
["616","TRANSPORTS DE PLIS ","R"]
["6181","Voyages et déplacements ","C"]
["6182","Transports entre établissements ou chantiers ","C"]
["6183","Transports administratifs ","C"]
["621","SOUS-TRAITANCE GENERALE ","R"]
["6221","Locations de terrains ","C"]
["6222","Locations de bâtiments ","C"]
["6223","Locations de matériels et outillages ","C"]
["6224","Malis sur emballages ","C"]
["6225","Locations d'emballages ","C"]
["6226","Fermages et loyers du foncier","C"]
["6228","Locations et charges locatives diverses ","C"]
["6232","Crédit-bail immobilier ","C"]
["6233","Crédit-bail mobilier ","C"]
["6234","Location vente","C"]
["6238","Autres contrats de location acquisition","C"]
["6241","Entretien et réparations des biens immobiliers ","C"]
["6242","Entretien et réparations des biens mobiliers ","C"]
["6243","Maintenance ","C"]
["6244","Charges de démantèlement et remise en état","C"]
["6248","Autres entretiens et réparations ","C"]
["6251","Assurances multirisques ","C"]
["6252","Assurances matériel de transport ","C"]
["6253","Assurances risques d'exploitation ","C"]
["6254","Assurances responsabilité du producteur ","C"]
["6255","Assurances insolvabilité clients ","C"]
["6257","Assurances transport sur ventes ","C"]
["6258","Autres primes d'assurance ","C"]
["6261","Etudes et recherches ","C"]
["6265","Documentation générale ","C"]
["6266","Documentation technique ","C"]
["6271","Annonces, insertions ","C"]
["6272","Catalogues, imprimés publicitaires ","C"]
["6273","Echantillons ","C"]
["6274","Foires et expositions ","C"]
["6275","Publications ","C"]
["6276","Cadeaux à la clientèle ","C"]
["6277","Frais de colloques, séminaires, conférences ","C"]
["6278","Autres charges de publicité et relations publiques ","C"]
["6281","Frais de téléphone ","C"]
["6282","Frais de télex ","C"]
["6283","Frais de télécopie ","C"]
["6288","Autres frais de télécommunications ","C"]
["6311","Frais sur titres (vente, garde) ","C"]
["6312","Frais sur effets ","C"]
["6313","Location de coffres ","C"]
["6314","Commissions d'affacturage","C"]
["6315","Commissions sur cartes de crédit ","C"]
["6316","Frais d'émission d'emprunts ","C"]
["6317","Frais sur instruments monnaie électronique","C"]
["6318","Autres frais bancaires ","C"]
["6322","Commissions et courtages sur ventes ","C"]
["6324","Honoraires des professions réglementées","C"]
["6325","Frais d'actes et de contentieux ","C"]
["6326","Rémunérations d'affacturage","C"]
["6327","Rémunérations des autres prestataires de service","C"]
["6328","Divers frais ","C"]
["633","FRAIS DE FORMATION DU PERSONNEL ","R"]
["6342","Redevances pour brevets, licences","C"]
["6343","Redevances pour logiciels ","C"]
["6344","Redevances pour marques ","C"]
["6345","Redevances pour site internet","C"]
["6346","Redevances pour concessions, droits et valeurs similaires","C"]
["6351","Cotisations ","C"]
["6358","Concours divers ","C"]
["6371","Personnel intérimaire ","C"]
["6372","Personnel détaché ou prêté à l'entité","C"]
["6381","Frais de recrutement du personnel ","C"]
["6382","Frais de déménagement ","C"]
["6383","Réceptions ","C"]
["6384","Missions ","C"]
["6385","Charges de copropriété","C"]
["6411","Impôts fonciers et taxes annexes ","C"]
["6412","Patentes, licences et taxes annexes ","C"]
["6413","Taxes sur appointements et salaires ","C"]
["6414","Taxes d'apprentissage ","C"]
["6415","Formation professionnelle continue ","C"]
["6418","Autres impôts et taxes directs ","C"]
["645","IMPOTS ET TAXES INDIRECTS ","R"]
["6461","Droits de mutation ","C"]
["6462","Droits de timbre ","C"]
["6463","Taxes sur les véhicules de société ","C"]
["6464","Vignettes ","C"]
["6468","Autres droits ","C"]
["6471","Pénalités d'assiette, impôts directs ","C"]
["6472","Pénalités d'assiette, impôts indirects ","C"]
["6473","Pénalités de recouvrement, impôts directs ","C"]
["6474","Pénalités de recouvrement, impôts indirects ","C"]
["6478","Autres amendes pénales et fiscales ","C"]
["648","AUTRES IMPOTS ET TAXES ","R"]
["6511","Clients ","C"]
["6515","Autres débiteurs ","C"]
["6521","Quote-part transférée de bénéfices (comptabilité du gérant) ","C"]
["6525","Pertes imputées par transfert (comptabilité des associés non gérants) ","C"]
["6541","Immobilisations incorporelles","C"]
["6542","Immobilisations corporelles","C"]
["656","PERTES DE CHANGE SUR CREANCES ET DETTES COMMERCIALES","R"]
["657","PENALITES ET AMENDES PENALES","R"]
["6581","Indemnités de fonction et autres rémunérations d'administrateurs ","C"]
["6582","Dons ","C"]
["6583","Mécénat ","C"]
["6588","Autres charges diverses","C"]
["6591","sur risques à court terme ","C"]
["6593","sur stocks ","C"]
["6594","sur créances ","C"]
["6598","Autres charges pour dépréciations et provisions pour risques à court terme","C"]
["6611","Appointements, salaires et commissions ","C"]
["6612","Primes et gratifications ","C"]
["6613","Congés payés ","C"]
["6614","Indemnités de préavis, de licenciement et de recherche d'embauche ","C"]
["6615","Indemnités de maladie versées au travailleur ","C"]
["6616","Supplément familial ","C"]
["6617","Avantages en nature ","C"]
["6618","Autres rémunérations directes ","C"]
["6621","Appointements, salaires et commissions ","C"]
["6622","Primes et gratifications ","C"]
["6623","Congés payés ","C"]
["6624","Indemnités de préavis, de licenciement et de recherche d'embauche ","C"]
["6625","Indemnités de maladie versées au travailleur ","C"]
["6626","Supplément familial ","C"]
["6627","Avantages en nature ","C"]
["6628","Autres rémunérations directes ","C"]
["6631","Indemnités de logement ","C"]
["6632","Indemnités de représentation ","C"]
["6633","Indemnités d'expatriation ","C"]
["6634","Indemnités de transport","C"]
["6638","Autres indemnités et avantages divers ","C"]
["6641","Charges sociales sur rémunération du personnel national ","C"]
["6642","Charges sociales sur rémunération du personnel non national ","C"]
["6661","Rémunération du travail de l'exploitant ","C"]
["6662","Charges sociales ","C"]
["6671","Personnel intérimaire ","C"]
["6672","Personnel détaché ou prêté à l'entité","C"]
["6681","Versements aux Syndicats et Comités d'entreprise, d'établissement ","C"]
["6682","Versements aux comités d'hygiène et de sécurité ","C"]
["6683","Versements et contribution aux autres œuvres sociales ","C"]
["6684","Médécine du travail et pharmacie ","C"]
["6685","Assurances et organismes de santé","C"]
["6686","Assurances retraite et fonds de pension","C"]
["6687","Majorations et pénalités sociales","C"]
["6688","Charges sociales diverses","C"]
["6711","Emprunts obligataires ","C"]
["6712","Emprunts auprès des établissements de crédit ","C"]
["6713","Dettes liées à des participations ","C"]
["6714","Primes de remboursement des obligations","C"]
["6722","Intérêts dans loyers de location acquisition/crédit-bail immobilier ","C"]
["6723","Intérêts dans loyers de location acquisition/crédit-bail mobilier ","C"]
["6724","Intérêts dans loyers de location acquisition/location-vente","C"]
["6728","Intérêts dans loyers des autres locations acquisition","C"]
["673","ESCOMPTES  ACCORDES ","R"]
["6741","Avances reçues et dépôts créditeurs ","C"]
["6742","Comptes courants bloqués ","C"]
["6743","Intérêts sur obligations cautionnées ","C"]
["6744","Intérêts sur dettes commerciales ","C"]
["6745","Intérêts bancaires et sur opérations de financement(escompte…) ","C"]
["6748","Intérêts sur dettes diverses ","C"]
["675","ESCOMPTES DES EFFETS DE COMMERCE ","R"]
["676","PERTES DE CHANGE FINANCIERES","R"]
["6771","Pertes sur cessions de titres de placement","C"]
["6772","Malis provenant d'attribution gratuite d'actions au personnel salarié et aux dirigeants","C"]
["6781","sur rentes viagères ","C"]
["6782","sur opérations financières ","C"]
["6784","sur instruments de trésorerie ","C"]
["6791","sur risques financiers ","C"]
["6795","sur titres de placement ","C"]
["6798","Autres charges pour dépréciations et provisions pour risques à court terme financières","C"]
["6812","Dotations aux amortissements des immobilisations incorporelles ","C"]
["6813","Dotations aux amortissements des immobilisations corporelles ","C"]
["6911","Dotations aux provisions pour risques et charges ","C"]
["6913","Dotations aux dépréciations des immobilisations incorporelles ","C"]
["6914","Dotations aux dépréciation des immobilisations corporelles ","C"]
["6971","Dotations aux provisions pour risques et charges ","C"]
["6972","Dotations aux dépréciation des immobilisations financières ","C"]
["7011","Dans la Région ","C"]
["7012","Hors Région ","C"]
["7013","Aux entités du groupe dans la Région ","C"]
["7014","Aux entités du groupe hors Région ","C"]
["7015","Sur internet","C"]
["7019","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7021","Dans la Région ","C"]
["7022","Hors Région ","C"]
["7023","Aux entités du groupe dans la Région ","C"]
["7024","Aux entités du groupe hors Région ","C"]
["7025","Sur internet","C"]
["7029","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7031","Dans la Région ","C"]
["7032","Hors Région ","C"]
["7033","Aux entités du groupe dans la Région ","C"]
["7034","Aux entités du groupe hors Région ","C"]
["7035","Sur internet","C"]
["7039","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7041","Dans la Région ","C"]
["7042","Hors Région ","C"]
["7043","Aux entités du groupe dans la Région ","C"]
["7044","Aux entités du groupe hors Région ","C"]
["7045","Sur internet","C"]
["7049","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7051","Dans la Région ","C"]
["7052","Hors Région ","C"]
["7053","Aux entités du groupe dans la Région ","C"]
["7054","Aux entités du groupe hors Région ","C"]
["7055","Sur internet","C"]
["7059","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7061","Dans la Région ","C"]
["7062","Hors Région ","C"]
["7063","Aux entités du groupe dans la Région ","C"]
["7064","Aux entités du groupe hors Région ","C"]
["7065","Sur internet","C"]
["7069","Rabais, remises, ristournes accordés (non ventilés)","C"]
["7071","Ports, emballages perdus et autres frais facturés ","C"]
["7072","Commissions et courtages (2) ","C"]
["7073","Locations (9) ","C"]
["7074","Bonis sur reprises d'emballages et cessions d'emballages ","C"]
["7075","Mise à disposition de personnel (7) ","C"]
["7076","Redevances pour brevets, logiciels, marques et droits similaires (9) ","C"]
["7077","Services exploités dans l'intérêt du personnel ","C"]
["7078","Autres produits accessoires ","C"]
["711","SUR PRODUITS A L'EXPORTATION ","R"]
["712","SUR PRODUITS A L'IMPORTATION ","R"]
["713","SUR PRODUITS DE PEREQUATION ","R"]
["714","INDEMNITES ET SUBVENTIONS D'EXPLOITATION (entité agricole)","R"]
["7181","Versées par l'Etat et les collectivités publiques ","C"]
["7182","Versées par les organismes internationaux ","C"]
["7183","Versées par des tiers ","C"]
["721","IMMOBILISATIONS INCORPORELLES ","R"]
["7221","Immobilisations corporelles (hors actifs biologiques)","C"]
["7222","Immobilisations corporelles (actifs biologiques)","C"]
["724","PRODUCTION AUTO-CONSOMMEE","R"]
["726","IMMOBILISATIONS FINANCIERES (1) ","R"]
["7341","Produits en cours ","C"]
["7342","Travaux en cours ","C"]
["7351","Etudes en cours ","C"]
["7352","Prestations de services en cours ","C"]
["736","VARIATIONS DES STOCKS DE PRODUITS FINIS ","R"]
["7371","Produits intermediaires ","C"]
["7372","Produits résiduels ","C"]
["751","PROFITS SUR CREANCES CLIENTS ET AUTRES DEBITEURS","R"]
["7521","Quote-part transférée de pertes (comptabilité du gérant) ","C"]
["7525","Bénéfices attribués par transfert (comptabilité des associés non gérants) ","C"]
["7541","Immobilisations incorporelles","C"]
["7542","Immobilisations corporelles","C"]
["756","GAINS DE CHANGE SUR CREANCES ET DETTES COMMERCIALES","R"]
["7581","Indemnités de fonction et autres rémunérations d'administrateurs ","C"]
["7582","Indemnités d'assurances reçues ","C"]
["7588","Autres produits divers","C"]
["7591","sur risques à court terme ","C"]
["7593","sur stocks ","C"]
["7594","sur créances ","C"]
["7598","sur autres charges pour dépréciations et provisions pour risques à court terme d'exploitation","C"]
["7712","Intérêts de prêts","C"]
["7713","Intérêts sur créances diverses","C"]
["7721","Revenus des titres de participation","C"]
["7722","Revenus autres titres immobilisés","C"]
["773","ESCOMPTES OBTENUS ","R"]
["7745","Revenus des obligations","C"]
["7746","Revenus des titres de placement","C"]
["775","INTERETS DANS LOYERS DE LOCATION ACQUISITION","R"]
["776","GAINS DE CHANGE FINANCIERS","R"]
["777","GAINS SUR CESSIONS DE TITRES DE PLACEMENT ","R"]
["7781","sur rentes viagères ","C"]
["7782","sur opérations financières ","C"]
["7784","sur instruments de trésorerie ","C"]
["7791","sur risques financiers ","C"]
["7795","sur titres de placement ","C"]
["7798","sur autres charges pour dépréciations et provisions pour risques à court terme financières","C"]
["781","TRANSFERT DE CHARGES D'EXPLOITATION ","R"]
["787","TRANSFERTS DE CHARGES FINANCIERES ","R"]
["7911","pour risques et charges ","C"]
["7913","des immobilisations incorporelles ","C"]
["7914","des immobilisations corporelles ","C"]
["7971","pour risques et charges ","C"]
["7972","des immobilisations financières ","C"]
["798","REPRISES D'AMORTISSEMENTS ","R"]
["799","REPRISES DE SUBVENTIONS D'INVESTISSEMENT","R"]
["811","IMMOBILISATIONS INCORPORELLES ","R"]
["812","IMMOBILISATIONS CORPORELLES ","R"]
["816","IMMOBILISATIONS FINANCIERES ","R"]
["821","IMMOBILISATIONS INCORPORELLES ","R"]
["822","IMMOBILISATIONS CORPORELLES ","R"]
["826","IMMOBILISATIONS FINANCIERES ","R"]
["831","CHARGES H.A.O CONSTATEES ","R"]
["833","CHARGES LIEES AUX OPERATIONS DE RESTRUCTURATION","R"]
["834","PERTES SUR CREANCES H.A.O ","R"]
["835","DONS ET LIBERALITES ACCORDES ","R"]
["836","ABANDONS DE CREANCES CONSENTIS ","R"]
["837","CHARGES LIEES AUX OPERATIONS DE LIQUIDATION","R"]
["839","CHARGES POUR DEPRECIATIONS ET PROVISIONS POUR RISQUES A COURT TERME H.A.O ","R"]
["841","PRODUITS H.A.O CONSTATES ","R"]
["843","PRODUITS LIES AUX OPERATIONS DE RESTRUCTURATION","R"]
["844","INDEMNITES ET SUBVENTIONS H.A.O (entité agricole)","R"]
["845","DONS ET LIBERALITES OBTENUS ","R"]
["846","ABANDONS DE CREANCES OBTENUS ","R"]
["847","PRODUITS LIES AUX OPERATIONS DE LIQUIDATION","R"]
["848","TRANSFERTS DE CHARGES H.A.O ","R"]
["849","REPRISES DE CHARGES POUR DEPRECIATIONS ET PROVISIONS POUR RISQUES A COURT TERME H.A.O ","R"]
["851","DOTATIONS AUX PROVISIONS REGLEMENTEES ","R"]
["852","DOTATIONS AUX AMORTISSEMENTS H.A.O ","R"]
["853","DOTATIONS AUX DEPRECIATIONS H.A.O ","R"]
["854","DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O ","R"]
["858","AUTRES DOTATIONS H.A.O ","R"]
["861","REPRISE DE PROVISIONS REGLEMENTEES ","R"]
["862","REPRISE D'AMORTISSEMENTS H.A.O ","R"]
["863","REPRISE DE PROVISIONS POUR DEPRECIATION H.A.O ","R"]
["864","REPRISE DE PROVISIONS POUR RISQUES ET CHARGES H.A.O ","R"]
["868","AUTRES REPRISES H.A.O ","R"]
["871","PARTICIPATION LEGALE AUX BENEFICES ","R"]
["874","PARTICIPATION CONTRACTUELLE AUX BENEFICES ","R"]
["878","AUTRES PARTICIPATIONS ","R"]
["881","ETAT ","R"]
["884","COLLECTIVITES PUBLIQUES ","R"]
["886","GROUPE ","R"]
["888","AUTRES ","R"]
["8911","Activités exercées dans l'Etat ","C"]
["8912","Activités exercées dans les autres Etats de la Région ","C"]
["8913","Activités exercées hors Région ","C"]
["892","RAPPELS D'IMPOTS SUR RESULTATS ANTERIEURS ","R"]
["895","IMPOT MINIMUM FORFAITAIRE (IMF) ","R"]
["8991","Dégrèvements ","C"]
["8994","Annulations pour pertes rétroactives ","C"]
["901","ENGAGEMENT DE FINANCEMENT OBTENUS","R"]
["9011","Crédits confirmés obtenus","C"]
["9012","Emprunts restant à encaisser","C"]
["9013","Facilités de financement renouvelables","C"]
["9014","Facilités d'émission","C"]
["9018","Autres engagements de financement obtenus","C"]
["9021","Avals obtenus","C"]
["9022","Cautions, garanties obtenues","C"]
["9023","Hypothèques obtenues","C"]
["9024","Effets endossés par des tiers","C"]
["9028","Autres garanties obtenues","C"]
["9031","Achats de marchandises à terme","C"]
["9032","Achats à terme de devises","C"]
["9033","Commandes fermes des clients","C"]
["9038","Autres engagements réciproques","C"]
["9041","Abandons de créances conditionnels","C"]
["9043","Ventes avec clause de réserve de propriété","C"]
["9048","Divers engagements obtenus","C"]
["9051","Crédits accordés non décaissés","C"]
["9058","Autres engagements de financement accordés","C"]
["9061","Avals accordés","C"]
["9062","Cautions, garanties accordées","C"]
["9063","Hypothèques accordées","C"]
["9064","Effets endossés par l'entité","C"]
["9068","Autres garanties accordées","C"]
["9071","Ventes de marchandises à terme","C"]
["9072","Ventes à terme de devises","C"]
["9073","Commandes fermes des fournisseurs","C"]
["9078","Autres engagements réciproques","C"]
["9081","Annulations conditionnelles de dettes","C"]
["9082","Engagements de retraite","C"]
["9083","Achats avec clause de réserve de propriété","C"]
["9088","Divers engagements accordés","C"]
["91","CONTREPARTIE DES ENGAGEMENTS","R"]

{"sheet":"BalanceN","index":4,"n_rows":165,"n_cols":8,"rows_kept":165,"cut":false,"hidden":false,"merged":[[1,4,1,5],[1,6,1,7],[0,0,0,7],[1,2,1,3],[1,0,2,0],[1,1,2,1]]}
["BALANCE N"]
["Comptes","Intitulés","Soldes d'ouverture ",null,"Mouvements N",null,"Soldes N"]
[null,null,"Débiteur","Créditeur","Débiteur","Créditeur","Débiteur","Créditeur"]
[101100,"Capital souscrit, non appelé",null,null,200000000,300000000,null,100000000]
[101200,"Capital souscrit, appelé, non versé",null,null,200000000,200000000,null,0]
[101300,"Capital souscrit, appelé, versé non amorti",null,100000000,null,200000000,null,300000000]
[106200,"Ecarts de réévaluation",null,null,null,3500000,null,3500000]
[1090000,"Apporteurs, capital souscrit, non appelé",null,null,300000000,200000000,100000000]
[111000,"Réserve légale",null,20000000,null,null,null,20000000]
[120000,"Report à nouveau",null,47450317,90000000,118619674,null,76069991]
[131000,"Résultat net",null,118619674,118619674]
[141400,"Subvention d’investissement",null,null,null,2000000,null,2000000]
[154000,"Provisions spéciales de réévaluation",null,null,null,40000000,null,40000000]
[162000,"Emprunt bancaire",null,null,7500925,100000000,null,92499075]
[165200,"Cautionnements reçus",null,2200000,null,null,null,2200000]
[196000,"Provisions pour pensions et obligations similaires",null,54864697,6701530,13953199,null,62116366]
[213000,"Logiciels",1050000,null,2000000,null,3050000]
[215000,"Fonds commercial",1600000,null,null,null,1600000]
[223000,"Terrains bâtis",12500000,null,3500000,null,16000000]
[229000,"Aménagement de terrain en cours",22673950,null,null,null,22673950]
[231100,"Bâtiments industriels sur sol propre",55000000,null,23000000,null,78000000]
[232100,"Bâtiments industriels sur sol d’autrui",231411100,null,432000000,null,663411100]
[235100,"Installations générales",60263648,null,1000000,null,61263648]
[238000,"Autres installations et agencements",11064619,null,1000000,null,12064619]
[241100,"Matériel industriel",91310403,null,17694000,40023276,68981127]
[244100,"Matériel de bureau",1325000,null,5075000,140000,6260000]
[244200,"Matériel informatique",6867703,null,1199000,5829703,2237000]
[244400,"Mobilier de bureau",4968900,null,500000,null,5468900]
[245100,"Matériel automobile",54050000,null,22000000,null,76050000]
[252000,"Avance acompte sur immobilisation",null,null,25000000,5000000,20000000]
[272800,"Autres prêts au personnel",1927000,null,null,null,1927000]
[275000,"Dépôts et cautionnement électricité",1335290,null,401175,730043,1006422]
[275300,"Dépôts et caution. Eau",87068,null,null,null,87068]
[275500,"Dépôt/téléphone télex télécopie",449300,null,200000,null,649300]
[275800,"Autres dépôts et cautionnements",750000,null,null,null,750000]
[283210,"Amortissement des bâtiments industriels",null,150313959,null,9734682,null,160048641]
[283510,"Amortissement des instal. Générales",null,71328267,null,null,null,71328267]
[284110,"Amortissement du matériel industriel",null,60303913,40023276,8385232,null,28665869]
[284410,"Amortissement du matériel de bureau",null,1325000,140000,4833,null,1189833]
[284420,"Amortissement du matériel informatique",null,6175037,5829703,496917,null,842251]
[284440,"Amortissement du mobilier de bureau",null,4582020,null,260480,null,4842500]
[284510,"Amortissement du matériel automobile",null,53862500,null,377500,null,54240000]
[311000,"Stock marchandises",null,null,5000000,null,5000000]
[321100,"Stock de matières premières",7721440,null,57881451,57775035,7827856]
[335100,"Stocks emballages",8146993,null,76874255,79288966,5732282]
[401100,"Fournisseurs",null,40583900,579308293,565419408,null,26695015]
[408100,"Fournisseurs fac. Non parvenues",null,15310306,117810569,114015470,null,11515207]
[409100,"Fournisseurs, avances et acomptes",700000,null,4007612,3850000,857612]
[411100,"Clients",140683833,null,2068782537,2073205069,136261301]
[416200,"Créances douteuses",31677520,null,null,null,31677520]
[421000,"Personnel avances & acomptes",692500,null,20740622,6330272,15102850]
[421300,"Personnel frais avances",587786,null,2856452,1625425,1818813]
[422000,"Personnel rémunérations dues",null,983251,106926551,106078239,null,134939]
[423200,"Personnel saisies- arrêts",null,40000,520000,480000]
[424200,"Allocations familiales",null,null,56700,56700]
[427000,"Personnel dépôts",null,72500,197000,186500,null,62000]
[428101,"Pers locaux congés à payer",null,3057458,3057458,2690099,null,2690099]
[428102,"Pers non national congés à payer",null,955634,955634,956541,null,956541]
[431000,"Caisse sécurité sociale",null,775903,7301357,7148050,null,622596]
[431300,"Caisse de retraite",null,1249810,13665738,13921213,null,1505285]
[433110,"Mutuelle de sante",null,470001,3704942,3539940,null,304999]
[438200,"Charges sociales / congés",null,508585,508585,479581,null,479581]
[441100,"Etat impôt sur les sociétés",null,23411413,23411413,31102200,null,0]
[442100,"Etat impôts et taxes",null,3213144,null,456192,null,3669336]
[443200,"Etat tva facturée",null,89781,316062,226281]
[444100,"Etat tva due",null,null,226281,226281]
[447000,"Etat impôts retenue à la source",null,1182818,15162688,15120541,null,1140671]
[462000,"Compte courant associés",null,9938959,33999957,4060998,20000000]
[465000,"Associés dividendes à payer",null,null,90000000,90000000]
[467000,"Apporteurs restant dû sur capital appelé",null,null,200000000,200000000]
[471100,"Débiteurs divers",450000,null,13050,463050,0]
[471300,"Créditeurs divers",null,710000,3330000,3240000,null,620000]
[476000,"Charges constatées d'avance",1398099,null,6817087,6951322,1263864]
[477000,"Produits constatés d'avance",null,null,10560000,10560000]
[478100,"Ecart conversion créances clients",null,null,15000000,null,15000000]
[479400,"Ecart conversion emprunts",null,null,null,2500925,null,2500925]
[481200,"Frs invest. Immobilisation corporelle",null,null,7000000,163250000,null,156250000]
[481800,"Frs invest. Fnp",null,399942,null,null,null,399942]
[488000,"Autres créances HAO",null,null,2000000,null,2000000]
[485100,"Créances sur cessions d’immobilisations",380000,null,null,240000,140000]
[491000,"Dépréciations comptes clients",null,31677520,null,null,null,31677520]
[521400,"Banques",69123976,null,2247552500,2195523485,121152991]
[571100,"Caisse",5460181,null,141403437,144919482,1944136]
[585000,"Virements de fonds",null,null,144502048,144502048]
[601100,"Achats marchandises",null,null,75000000,null,75000000]
[602100,"Achats matières dans la région",null,null,924957492,1770650,923186842]
[602210,"Achats fournitures",null,null,5116850,null,5116850]
[603100,"Variations stocks de marchandises",null,null,null,5000000,null,5000000]
[603201,"Variation stocks matières premières",null,null,57775035,57881451,null,106416]
[603302,"Variation stocks emballages",null,null,79288966,76874255,2414711]
[604200,"Achats carburant",null,null,21691425,10431949,11259476]
[605100,"Eau",null,null,10895715,5387895,5507820]
[605200,"Electricité",null,null,56706955,32760604,23946351]
[605400,"Fourniture entretien non stockables",null,null,4268103,285000,3983103]
[605500,"Fourniture de bureau",null,null,4480500,207000,4273500]
[605600,"Achats de petit matériel & outillage",null,null,13718052,null,13718052]
[605700,"Achats d'études prestations service",null,null,12000,null,12000]
[608100,"Emballages perdus",null,null,132571022,37004365,95566657]
[612000,"Transports sur ventes",null,null,343513892,19987821,323526071]
[618100,"Voyages et déplacements",null,null,3958126,null,3958126]
[618300,"Transports administratifs",null,null,1662475,null,1662475]
[622200,"Location de bâtiments",null,null,8750000,350000,8400000]
[622300,"Location véhicules et parking",null,null,15080000,2955000,12125000]
[622800,"Location de machines",null,null,682298,399400,282898]
[624100,"Entretiens & réparations biens immobiliers",null,null,1951316,null,1951316]
[624200,"Entretiens & réparations biens mobiliers",null,null,4392302,720054,3672248]
[624300,"Maintenance",null,null,6460000,650000,5810000]
[624330,"Hygiène et services assimilés",null,null,585000,null,585000]
[625100,"Assurances multirisques",null,null,2796869,1378167,1418702]
[625200,"Assurances matériel de transport",null,null,2660291,1617217,1043074]
[628100,"Frais de téléphone",null,null,10693350,4187100,6506250]
[628800,"Autres frais télécommunications",null,null,1207400,397000,810400]
[631800,"Frais bancaires",null,null,2012656,null,2012656]
[631810,"Frais virements/règlement clients",null,null,6417410,null,6417410]
[632400,"Honoraires expert-comptable",null,null,22500000,6600000,15900000]
[632401,"Honoraires notaires",null,null,1500000,null,1500000]
[632410,"Honoraires analyses",null,null,2049080,647560,1401520]
[632500,"Frais d'acte et de contentieux",null,null,46680,null,46680]
[632800,"Certificat de salubrité",null,null,2277000,null,2277000]
[632801,"Droit d’entrée port",null,null,129375,null,129375]
[634800,"Autres redevances",null,null,48000,null,48000]
[635101,"Cotisation syndicale patronale",null,null,400000,200000,200000]
[638300,"Réceptions",null,null,31500,null,31500]
[638900,"Prestations diverses",null,null,30300,null,30300]
[646100,"Droits enregistrement aug. Capital",null,null,3000000,null,3000000]
[646200,"Droits de timbres",null,null,10200,null,10200]
[646400,"Vignettes",null,null,35000,null,35000]
[647200,"Pénalités TVA",null,null,90000,null,90000]
[651100,"Pertes sur créances clients",null,null,4150956,null,4150956]
[658200,"Dons",null,null,100000,null,100000]
[658800,"Autres charges diverses",null,null,12973,null,12973]
[661100,"Salaires bruts nationaux",null,null,101601787,null,101601787]
[661300,"Congés payés au personnel national.",null,null,7690099,3057458,4632641]
[661800,"Autres rémunérations directes",null,null,45353580,null,45353580]
[662100,"Salaires bruts non nationaux",null,null,26964127,null,26964127]
[662300,"Congés payés au personnel .non national",null,null,956541,955634,907]
[663100,"Indemnités de logement",null,null,3216000,null,3216000]
[663400,"Primes de transport",null,null,5407994,null,5407994]
[663800,"Autres indemnités & avantages divers",null,null,4651183,null,4651183]
[664120,"Charges de sécurité sociale - permanents",null,null,2588506,171878,2416628]
[664121,"Charge de sécurité sociale - journaliers",null,null,4728850,null,4728850]
[664130,"Charges sociales -  caisse retraite",null,null,8662975,336707,8326268]
[664140,"Charges sociales - mutuelle",null,null,1739939,null,1739939]
[664200,"Charges sociales - caisse retraite complémentaire",null,null,9164992,2893292,6271700]
[664800,"Autres charges sociales",null,null,800000,null,800000]
[668400,"Médecine du travail et pharmacie",null,null,2929779,1241500,1688279]
[668500,"Equipements personnel",null,null,417210,null,417210]
[671200,"Intérêt emprunts",null,null,3500000,null,3500000]
[681300,"Dotations aux amortissements biens corporels",null,null,41555720,22296076,19259644]
[691100,"Dotations aux provisions pour risques",null,null,13953199,6701530,7251669]
[701100,"Ventes marchandises",null,null,null,110000000,null,110000000]
[702200,"Ventes produits finis",null,null,null,1941053121,null,1941053121]
[702200,"Retour produits finis",null,null,1112590,null,1112590]
[702901,"Remises et ristournes / ventes produits finis",null,null,21795786,null,21795786]
[706100,"Location villa",null,null,null,12672000,null,12672000]
[707800,"Locations groupe électrogène",null,null,null,1130000,null,1130000]
[722100,"Production immobilisée",null,null,null,4500000,null,4500000]
[756000,"Gains de change sur créances commerciales",null,null,null,1081031,null,1081031]
[758000,"Indemnités assurances",null,null,null,2355947,null,2355947]
[773000,"Escomptes obtenus",null,null,null,7500000,null,7500000]
[781000,"Transfert de charges",null,null,null,3233550,null,3233550]
[812000,"Valeur comptable des cessions d'imm",null,null,45992979,45992979]
[822000,"Produits de cession immob corporelles",null,null,null,127119,null,127119]
[845000,"Dons et libéralités obtenus",null,null,null,2000000,null,2000000]
[891000,"Impôt / bénéfices",null,null,31102200,null,31102200]

{"sheet":"BalanceN-1","index":5,"n_rows":149,"n_cols":8,"rows_kept":149,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,2,0],[1,1,2,1],[1,2,1,3],[1,4,1,5],[1,6,1,7]]}
["BALANCE N-1"]
["Comptes","Intitulés","Soldes d'ouverture",null,"Mouvements",null,"Soldes "]
[null,null,"Débiteur","Créditeur","Débiteur","Créditeur","Débiteur","Créditeur"]
[101300,"Capital souscrit, appelé, versé, non amorti",null,100000000,null,null,null,100000000]
[111000,"Réserve légale",null,20000000,null,null,null,20000000]
[120000,"Report à nouveau",null,20818799,null,26631518,null,47450317]
[585100,"Résultat net",null,66631518,66631518]
[165200,"Cautionnements reçus",null,2200000,null,null,null,2200000]
[196000,"Provision pour pensions et obligations assimilées",null,47553935,3771900,11082662,null,54864697]
[213000,"Logiciels",1050000,null,null,null,1050000]
[215000,"Fonds commercial",1600000,null,null,null,1600000]
[223000,"Terrains bâtis",12500000,null,null,null,12500000]
[229000,"Aménagement de terrain en cours",22673950,null,null,null,22673950]
[231100,"Bâtiments industriels sur sol propre",55000000,null,null,null,55000000]
[232100,"Bâtiments industriels sur sol d’autrui",231411100,null,null,null,231411100]
[235100,"Installations générales",60263648,null,null,null,60263648]
[238000,"Autres installations et agencements",11064619,null,null,null,11064619]
[241100,"Matériel industriel",74507291,null,17153112,350000,91310403]
[244100,"Matériel de bureau",1325000,null,null,null,1325000]
[244200,"Matériel informatique",6867703,null,null,null,6867703]
[244400,"Mobilier de bureau",4968900,null,null,null,4968900]
[245100,"Matériel automobile",54050000,null,null,null,54050000]
[272800,"Autres prêts au personnel",1245000,null,682000,null,1927000]
[275000,"Dépôts et cautionnement électricité",1238776,null,276379,179865,1335290]
[275300,"Dépôts et caution. Eau",87068,null,null,null,87068]
[275500,"Dépôt/téléphone télex télécopie",449300,null,null,null,449300]
[275800,"Autres dépôts et cautionnements",750000,null,null,null,750000]
[276200,"Prêt amicale personnel",1000000,null,null,1000000]
[283210,"Amortissement des bâtiments indust.",null,140579277,null,9734682,null,150313959]
[283510,"Amortissement des instal. Générales",null,71310267,null,18000,null,71328267]
[284110,"Amortissement du matériel indust.",null,53005415,58333,7356831,null,60303913]
[284410,"Amortissement du matériel de bureau",null,1325000,null,null,null,1325000]
[284420,"Amortissement du matériel informatique",null,5733437,null,441600,null,6175037]
[284440,"Amortissement du mobilier de bureau",null,4283140,null,298880,null,4582020]
[284510,"Amortissement du matériel automobile",null,47407500,null,6455000,null,53862500]
[321100,"Stock de matières premières",10552040,null,7721440,10552040,7721440]
[335100,"Stocks emballages",6262346,null,8146993,6262346,8146993]
[401100,"Fournisseurs",null,76549980,562421027,526454947,null,40583900]
[408100,"Fournisseurs fac non parvenues",null,8071358,54500645,60428763,null,13999476]
[408110,"Fac. Non parvenues eau",null,782702,782702]
[408120,"Fac. Non parvenues téléphone",null,415200,415200]
[408130,"Fac. Non parvenues électricité",null,3257358,3257358]
[408140,"Fac. Non parvenues transporteur",null,637437,14451330,13813893]
[408150,"Fac. Non parvenues avocats",null,null,null,1310830,null,1310830]
[409100,"Fournisseurs, avances et acomptes",null,null,1433750,733750,700000]
[411100,"Clients",114098863,null,1906855340,1880270370,140683833]
[416200,"Créances douteuses",31677520,null,null,null,31677520]
[419800,"R. R. Ristournes & avoirs à accorder",948441,null,null,948441]
[421000,"Personnel avances & acomptes",675000,null,5362000,5344500,692500]
[421400,"Frais médicaux",1162554,null,1935977,2510745,587786]
[422000,"Personnel rémunérations dues",null,null,130502753,131486004,null,983251]
[423200,"Personnel saisies- arrêts",null,40000,480000,480000,null,40000]
[427000,"Personnel dépôts",null,55000,166500,184000,null,72500]
[428001,"Pers locaux congés à payer",null,2303892,2303892,3057458,null,3057458]
[428002,"Pers non nat congés à payer",null,1351085,1351085,955634,null,955634]
[431000,"Caisse sécurité sociale",null,979255,7316170,7112818,null,775903]
[431300,"Caisse de retraite",null,1161181,13328375,13417004,null,1249810]
[433110,"Mutuelle de sante",null,587724,3657726,3540003,null,470001]
[438200,"Charges sociales / congés",null,506047,506047,508585,null,508585]
[441100,"Etat impôt sur les sociétés",null,9098000,9098000,23411413,null,23411413]
[442100,"Etat impôts et taxes",null,2752200,114048,574992,null,3213144]
[443200,"Tva facturée / prestation services",null,54049,252049,287781,null,89781]
[447000,"Etat impôts retenue à la source personnel",null,596627,12424778,12894469,null,1066318]
[447200,"Etat retenue à la source prestataire",null,90750,870129,895879,null,116500]
[462001,"Compte courant associés",null,10336159,40643970,40246770,null,9938959]
[471100,"Débiteurs divers",null,10000000,10650000,200000,450000]
[471300,"Créditeurs divers",null,530000,4120000,4300000,null,710000]
[476000,"Charges constatées d'avance",2255622,null,5310480,6168003,1398099]
[477000,"Produits constatés d'avance",null,null,1056000,1056000]
[4818200,"Fours d'invest. Fnp",null,null,null,399942,null,399942]
[4822000,"Frs invest. effets à payer",null,1218333,1218333]
[485100,"Créances sur cessions d’immobilisations",620000,null,null,240000,380000]
[491000,"Dépréciations comptes clts",null,31677520,null,null,null,31677520]
[521400,"Banques",18485559,null,1864651283,1814012866,69123976]
[571100,"Caisse",15109845,null,164971903,174621567,5460181]
[585000,"Virements de fonds",null,null,155673628,155673628]
[602100,"Achats matières premières",null,null,955664862,1079390,954585472]
[603201,"Variation stock matières premières",null,null,10552040,7721440,2830600]
[603302,"Variation stock emballage",null,null,6262346,8146993,null,1884647]
[604200,"Achats carburant",null,null,12683576,null,12683576]
[604300,"Produits d'entretien",null,null,1144000,null,1144000]
[605100,"Eau",null,null,6125987,1466738,4659249]
[605200,"Electricité",null,null,36907753,15147134,21760619]
[605300,"Autres énergies gaz",null,null,6618773,6618773]
[605400,"Fourniture entretien non stockables",null,null,2249226,69600,2179626]
[605500,"Fourniture de bureau",null,null,5047450,12500,5034950]
[605600,"Achats de petit matériel & outillage",null,null,11441377,null,11441377]
[605700,"Achats d'études prestations service",null,null,505000,null,505000]
[605800,"Petits équipements",null,null,420025,null,420025]
[608100,"Emballages perdus",null,null,101311095,19000,101292095]
[612000,"Transports sur ventes",null,null,346376807,18382446,327994361]
[616000,"Transport de plis",null,null,86870,null,86870]
[618100,"Voyages et déplacements",null,null,306500,null,306500]
[618300,"Transports administratifs",null,null,685825,null,685825]
[622200,"Location de bâtiments",null,null,8513500,350000,8163500]
[622300,"Location véhicules et parking",null,null,14162750,1442750,12720000]
[622800,"Location machines",null,null,2299377,49118,2250259]
[624200,"Entretiens & réparations biens mobiliers",null,null,3570579,295547,3275032]
[624300,"Maintenance machines",null,null,5110000,null,5110000]
[624330,"Hygiène et services assimilés",null,null,390000,null,390000]
[624800,"Autres entretiens et réparations",null,null,931113,null,931113]
[625100,"Assurances multirisques",null,null,1459236,null,1459236]
[625200,"Assurances matériel de transport",null,null,981248,null,981248]
[626500,"Documentation générale",null,null,30000,null,30000]
[627100,"Annonces insertion",null,null,200000,null,200000]
[628100,"Frais de téléphone",null,null,6203750,1837900,4365850]
[628800,"Autres frais télécommunications",null,null,1012400,155000,857400]
[631800,"Frais bancaires",null,null,3117023,null,3117023]
[631810,"Frais virements/règlement clients",null,null,9611023,null,9611023]
[632400,"Honoraires",null,null,3000000,1000000,2000000]
[632410,"Honoraires analyses",null,null,4050900,899480,3151420]
[632800,"Certificat de salubrité",null,null,1725285,null,1725285]
[632801,"Droit entrée port",null,null,140990,null,140990]
[635100,"Cotisations",null,null,90000,null,90000]
[635101,"Cotisation syndicat patronal",null,null,200000,null,200000]
[638300,"Réceptions",null,null,18000,null,18000]
[646800,"Autres droits",null,null,35000,null,35000]
[647800,"Autres amendes pénales & fiscales",null,null,75000,null,75000]
[658800,"Autres charges diverses",null,null,67670,null,67670]
[661100,"Salaires bruts nationaux",null,null,85757833,null,85757833]
[661300,"Congés payés au pers. nat.",null,null,10273495,2303892,7969603]
[661800,"Autres rémunérations directes",null,null,46989030,null,46989030]
[662100,"Salaires bruts non nationaux",null,null,28414973,1351085,27063888]
[663100,"Indemnités de logement",null,null,3216000,null,3216000]
[663400,"Primes de transport",null,null,5360307,null,5360307]
[663800,"Autres indemnités & avantages divers",null,null,4776437,null,4776437]
[664000,"Charges sociales",null,null,5000821,null,5000821]
[664120,"Charges de sécurité sociale-permanents",null,null,2762138,176400,2585738]
[664121,"Charges de sécurité sociale- journaliers",null,null,4522558,null,4522558]
[664130,"Charges sociales caisse retraite",null,null,8386885,329647,8057238]
[664140,"Charges sociales mutuelle de sante",null,null,1770020,null,1770020]
[664200,"Charges sociales non nationaux",null,null,513033,null,513033]
[664800,"Autres charges sociales",null,null,800000,null,800000]
[668400,"Médecine du travail et pharmacie",null,null,662735,null,662735]
[668500,"Equipements personnel",null,null,3807010,null,3807010]
[681300,"Dotations aux amorts biens corporels",null,null,47569542,23264549,24304993]
[6911000,"Dotations aux provisions pour risques",null,null,11082662,3771900,7310762]
[702200,"Ventes produits finis",null,null,null,1872894148,null,1872894148]
[702201,"Avoir / ventes produits finis",null,null,14316453,null,14316453]
[702902,"Remise / ventes produits finis",null,null,1153585,null,1153585]
[706100,"Location villa",null,null,2112000,14916000,null,12804000]
[707800,"Autres produits accessoires",null,null,null,1400000,null,1400000]
[707810,"Autres produits",null,null,null,198780,null,198780]
[758800,"Autres produits divers",null,null,347132,11833669,null,11486537]
[781000,"Transfert de charges",null,null,null,3216000,null,3216000]
[781200,"Transfert charges fret",null,null,null,2601880,null,2601880]
[812000,"Valeur comptable des cessions d'immobilisation",null,null,350000,58333,291667]
[822000,"Produits de cession immob corporelles",null,null,null,350000,null,350000]
[891000,"Impôt / bénéfices",null,null,23411413,null,23411413]

{"sheet":"CALCULS FISCAUX","index":6,"n_rows":97,"n_cols":10,"rows_kept":97,"cut":false,"hidden":false,"merged":[[31,0,32,0],[32,1,32,8],[16,3,16,8],[29,2,29,8],[44,4,44,5],[43,4,43,5],[44,6,44,8],[41,1,41,2],[42,4,42,5],[43,1,43,2],[74,1,74,3],[40,1,40,8],[0,0,0,9],[2,0,2,9],[44,1,44,2],[46,4,46,5],[45,6,45,8],[46,1,46,2],[46,6,46,8],[41,6,41,8],[42,6,42,8],[45,1,45,2],[42,1,42,2],[41,4,41,5],[43,6,43,8],[45,4,45,5]]}
[" ELEMENTS DE CALCULS DE L'IMPOT SUR LES BENEFICES"]
[]
["DETERMINATION DU RESULTAT FISCAL"]
[]
["I","        BENEFICE NET COMPTABLE OU PERTE NETTE COMPTABLE",null,null,null,null,null,null,null,{"$f":"('COMPTE DE RESULTAT'!$K$41+'COMPTE DE RESULTAT'!$K$46-'COMPTE DE RESULTAT'!$K$47)","v":246491910}]
["II"," REINTEGRATIONS :","(Charges ou pertes non déductibles ou partiellement déductibles du point de vue fiscal)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"TOTAL DES REINTEGRATIONS  +",null,null,null,null,null,{"$f":"SUM(J8:J16)","v":0}]
[]
["III"," DEDUCTIONS (à détailler obligatoirement sur feuillet séparé)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TOTAL DES DEDUCTIONS  -",null,null,null,null,null,null,{"$f":"-SUM(J20:J29)","v":0}]
[]
["IV"]
[null,"RESULTAT FISCAL AVANT IMPUTATION DES DEFICITS REPORTABLES      ",null,null,null,null,null,null,null,{"$f":"SUM(J5,J17,J30)","v":246491910}]
[]
[null,"                    MONTANT DES DEFICITES ANTERIEURS IMPUTES SUR LE RESULTAT",null,null,null,null,null,null,null,{"$f":"-MAX(0,MIN(J33,SUM(G43:I47)))","v":0}]
[]
[null,"AMORTISSEMENTS REGULIEREMENT DIFFERES (1)"]
[]
[null,"AMORTISSEMENTS DE L'EXERCICE A DIFFERER (1)"]
[]
["V","BENEFICE OU PERTE ",null,null,null,null,null,null,null,{"$f":"SUM(J33:J36)-J37+J39","v":246491910}]
["VI","DEFICITS REPORTABLES",null,"Déficits reportables","Exercice",null,"Déficits imputés",null,null,"Déficits reportables"]
[null,null,null,null,"N - 5",null,null,null,null,{"$f":"D43-G43","v":0}]
[null,null,null,null,"N - 4",null,null,null,null,{"$f":"D44-G44","v":0}]
[null,null,null,null,"N - 3",null,null,null,null,{"$f":"D45-G45","v":0}]
[null,null,null,null,"N - 2",null,null,null,null,{"$f":"D46-G46","v":0}]
[null,null,null,null,"N - 1",null,null,null,null,{"$f":"D47-G47","v":0}]
[]
[null,null,null,"Calculs intermediaires de l'impôt"]
[]
[null,null,null,"Compte de Resultat",null,null,"BAV",null,null,"Abattement CGA"]
[null,"RSI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71),MAX(D68,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71))","v":67785025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71),MAX(D68,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71))","v":67785025},null,null,0]
[null,"Adherent CGA IS RSI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71)*70%,MAX((D68*I68),ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67/2),(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71)*70%))","v":47449517.5},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71),MAX((D68*I68),ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67*I68),(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71)))","v":67785025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71)*I67,MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71-MAX((D68*H68),ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67*I68),))*I67))","v":18804082.5}]
[null,"RNI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71),MAX(D69,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71))","v":67785025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",MAX(0,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71),MAX(D69,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*D71))","v":67785025},null,null,0]
[null,"Resultat IS",null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",D53,'CALCULS FISCAUX'!D52),'CALCULS FISCAUX'!D54)","v":67785025},null,null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",G53,'CALCULS FISCAUX'!G52),'CALCULS FISCAUX'!G54)","v":67785025},null,null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",J53,'CALCULS FISCAUX'!J52),'CALCULS FISCAUX'!J54)","v":0}]
[]
[null,"EI RNI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(100000,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-J78)*E80),MAX(D69,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)))","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80),MAX(D69,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)))","v":67660025}]
[null,"EI RSI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80),MAX(D68,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)))","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80),MAX(D68,ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*D67,(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)))","v":67660025}]
[null,"Adherent CGA EI RSI",null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)*(100%-I67),MAX((D68*H68),ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67*I68),(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,((ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)*(100%-I67))))","v":47407017.5},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80),MAX((D68*I68),ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67*I68),(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,((ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80))))","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B7=\"OUI\",(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78)))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80)*E80)*I67,MAX(0,(MAX(0,MIN(J76,ROUNDDOWN('CALCULS FISCAUX'!J41,-3)*E76))+MAX(0,MIN(J78,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B78)*E78))+MAX(0,(ROUNDDOWN('CALCULS FISCAUX'!J41,-3)-B80))*E80-MAX((D68*I68),(ROUNDDOWN('COMPTE DE RESULTAT'!K15,-5)*(D67*I68))))*I67))","v":18766582.5}]
[null,"Resultat EI",null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",D59,D58),D57)","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",G59,G58),G57)","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B6=\"RSI\",IF(INFORMATIONS!B8=\"OUI\",J59,J58),J57)","v":0}]
[]
[null,"Resultat final",null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",D60,D55)","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",G60,G55)","v":67660025},null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",J60,J55)","v":0}]
[]
[]
[null,"Taux d'imposition",null,null,null,null,"Abattement CGA"]
[]
[null,"MFP",null,5.0000000000000001E-3,null,null,"IS/BIC",null,0.3]
[null,"RSI",null,300000,null,null,"MFP",null,0.5]
[null,"RNI",null,1000000]
[]
[null,"IS",null,0.27500000000000002]
[]
[]
[null,"BIC",null,null,null,null,"Calcul tranche"]
[null,"Tranche",null,null,"Taux"]
[null,0,null,500000,0.1,null,{"$f":"D76-C76","v":500000},null,null,{"$f":"G76*E76","v":50000}]
[]
[null,500000,null,1000000,0.2,null,{"$f":"D78-B78","v":500000},null,null,{"$f":"G78*E78","v":100000}]
[]
[null,1000000,null,"N",0.27500000000000002]
[]
[null,"ACOMPTES ET CREDIT D'IMPOTS"]
[null,"ACOMPTES PROVISIONNELS (ACOMPTE 1+2+3) "]
[null,"IRVM SUBI (Attestation jointe)"]
[null,"IRC SUBI (Attestation jointe)"]
[null,"Minimum forfaitaire declarés (Entreprise individuelle)"]
[null,"Crédit reportable retenues supportés (Cf. dernière déclaration)"]
[null,"Crédit reportable prélèvements supportés (Cf. dernière déclaration)"]
[]
[]
[]
[]
[null,"CALCULS DES PRELEVEMENTS ET RETENUES IMPUTABLES ET IMPUTES"]
[]
[null,"MONTANT DES PRELEVEMENTS SUPPORTES IMPUTABLES ",null,null,null,null,{"$f":"SUM('PREL ET RET SUPPORTES IMPUTABLE'!W29,'PREL ET RET SUPPORTES IMPUTABLE'!W31)+'CALCULS FISCAUX'!G88","v":50000}]
[]
[null,"MONTANT DES RETENUES SUPPORTES SUPPORTES IMPUTABLES ",null,null,null,null,{"$f":"'PREL ET RET SUPPORTES IMPUTABLE'!W33+'CALCULS FISCAUX'!G87","v":25000}]

{"sheet":"IMPRESSION","index":7,"n_rows":87,"n_cols":5,"rows_kept":87,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
["LIASSE SYSCOHADA","LIASSE SYSCOHADA",1]
["PAGE DE GARDE","PAGE DE GARDE LIASSE",1]
["NOTE 36","Tables des codes",1]
["R1","Fiche d'identification et renseignements divers 1",1]
["R2","Fiche d'identification et renseignements divers 2",1]
["R3","Fiche d'identification et renseignements divers 3",1]
["R4","Fiche recapitulative des Notes annexes présentées",1]
["BILAN","Bilan en paysage",1]
["COMPTE DE RESULTAT","Compte de résultat",1]
["TABLEAU DES FLUX DE TRESORERIE","Tableau des flux de trésorerie",1]
["NOTE 1","Dettes garanties par des suretés réelles  ",{"$f":"IF('R4'!K8=\"X\",1,0)","v":0}]
["NOTE 2","Informations obligatoires",{"$f":"IF('R4'!K9=\"X\",1,0)","v":1}]
["NOTE 3A","Immobilisation brute",{"$f":"IF('R4'!K10=\"X\",1,0)","v":1}]
["NOTE 3B","Biens pris en location acquisition",{"$f":"IF('R4'!K11=\"X\",1,0)","v":0}]
["NOTE 3C","Immobilisations : amortissements",{"$f":"IF('R4'!K12=\"X\",1,0)","v":1}]
["NOTE 3D","Immobilisations : plus-values et moins-value de cession",{"$f":"IF('R4'!K13=\"X\",1,0)","v":1}]
["NOTE 3E","Informations sur les réévaluations effectuées par l'entité",{"$f":"IF('R4'!K14=\"X\",1,0)","v":1}]
["NOTE 4","Tableau d'étalement des charges immobilisées",{"$f":"IF('R4'!K15=\"X\",1,0)","v":1}]
["NOTE 5","Immobilisations financières",{"$f":"IF('R4'!K16=\"X\",1,0)","v":1}]
["NOTE 6","Actif circulant et dettes circulantes HAO",{"$f":"IF('R4'!K17=\"X\",1,0)","v":0}]
["NOTE 7","Stocks et encours",{"$f":"IF('R4'!K18=\"X\",1,0)","v":1}]
["NOTE 8","Clients  ",{"$f":"IF('R4'!K19=\"X\",1,0)","v":1}]
["NOTE 8A","Autres créances",{"$f":"IF('R4'!K20=\"X\",1,0)","v":0}]
["NOTE 9","Titres de placement",{"$f":"IF('R4'!K21=\"X\",1,0)","v":0}]
["NOTE 10","Valeurs à encaisser",{"$f":"IF('R4'!K22=\"X\",1,0)","v":0}]
["NOTE 11","Disponibilités",{"$f":"IF('R4'!K23=\"X\",1,0)","v":1}]
["NOTE 12","Ecarts de conversion et transferts de charges",{"$f":"IF('R4'!K24=\"X\",1,0)","v":0}]
["NOTE 13","Capital : valeur nominale des actions ou parts",{"$f":"IF('R4'!K25=\"X\",1,0)","v":0}]
["NOTE 14","Primes et réserves",{"$f":"IF('R4'!K26=\"X\",1,0)","v":1}]
["NOTE 15A","Subventions et provisions règlementées",{"$f":"IF('R4'!K27=\"X\",1,0)","v":1}]
["NOTE 15 B","Autres fonds propres",{"$f":"IF('R4'!K28=\"X\",1,0)","v":0}]
["NOTE 16A","Dettes financières et ressources assimilées",{"$f":"IF('R4'!K29=\"X\",1,0)","v":1}]
["NOTE 16 B","Engagements  de retraite et avantages assimiles (méthode actuarielle)",{"$f":"IF('R4'!K30=\"X\",1,0)","v":0}]
["NOTE 16 B bis","Engagements de retraite et avantages assimiles (méthode actuarielle)",{"$f":"IF('R4'!K31=\"X\",1,0)","v":0}]
["NOTE 16 C","Actifs et passifs éventuels",{"$f":"IF('R4'!K32=\"X\",1,0)","v":0}]
["NOTE 17","Fournisseurs d'exploitation",{"$f":"IF('R4'!K33=\"X\",1,0)","v":1}]
["NOTE 18","Dettes  fiscales et sociales",{"$f":"IF('R4'!K34=\"X\",1,0)","v":1}]
["NOTE 19","Autres dettes et provisions pour risques a court terme",{"$f":"IF('R4'!K35=\"X\",1,0)","v":1}]
["NOTE 20","Banques, crédit d'escompte et de trésorerie",{"$f":"IF('R4'!K36=\"X\",1,0)","v":0}]
["NOTE 21","Chiffre d'affaires  et autres produits",{"$f":"IF('R4'!K37=\"X\",1,0)","v":1}]
["NOTE 22","Achats",{"$f":"IF('R4'!K38=\"X\",1,0)","v":1}]
["NOTE 23","Transports",{"$f":"IF('R4'!K39=\"X\",1,0)","v":1}]
["NOTE 24","Services extérieurs",{"$f":"IF('R4'!K40=\"X\",1,0)","v":1}]
["NOTE 25","Impôts et taxes",{"$f":"IF('R4'!K41=\"X\",1,0)","v":1}]
["NOTE 26","Autres charges",{"$f":"IF('R4'!K42=\"X\",1,0)","v":1}]
["NOTE 27A","Charges de personnel",{"$f":"IF('R4'!K43=\"X\",1,0)","v":1}]
["NOTE 27B","Effectifs, masse salariale et personnel extérieur",{"$f":"IF('R4'!K44=\"X\",1,0)","v":0}]
["NOTE 28","Provisions  et dépréciations inscrites au bilan",{"$f":"IF('R4'!K45=\"X\",1,0)","v":1}]
["NOTE 29","Charges et revenus financiers",{"$f":"IF('R4'!K46=\"X\",1,0)","v":0}]
["NOTE 30","Autres  charges et produits HAO",{"$f":"IF('R4'!K47=\"X\",1,0)","v":0}]
["NOTE 31","Répartition du résultat et autres éléments caractéristiques des cinq derniers années",{"$f":"IF('R4'!K48=\"X\",1,0)","v":1}]
["NOTE 32","Production de l'exercice",{"$f":"IF('R4'!K49=\"X\",1,0)","v":0}]
["NOTE 33","Achats destines a la production",{"$f":"IF('R4'!K50=\"X\",1,0)","v":0}]
["NOTE 34","Fiche de synthèse des principaux indicateurs financiers",{"$f":"IF('R4'!K51=\"X\",1,0)","v":1}]
["NOTE 35","Liste des informations sociales, environnementales et sociétales  à fournir",{"$f":"IF('R4'!K52=\"X\",1,0)","v":1}]
["GARDE (DGI)","Etats Supplémentaires-Direction Générale des Impôts",1]
["Liste ETATS SUPPL DGI","FICHE RECAPITULATIVE DES ETATS SUPPLEMENTAIRES  DGI  PRESENTES (1)",1]
["SUPPL1-CHARGES","ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE",{"$f":"IF('Liste ETATS SUPPL DGI'!I9=\"X\",1,0)","v":1}]
["SUPPL2-PRODUITS","ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE",{"$f":"IF('Liste ETATS SUPPL DGI'!I10=\"X\",1,0)","v":1}]
["SUPPL3-TVA (1)","ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE",{"$f":"IF('Liste ETATS SUPPL DGI'!I11=\"X\",1,0)","v":1}]
["SUPPL4-TVA (2)","ETAT SUPPLEMENTAIRE COMPTABILITE NATIONALE",{"$f":"IF('Liste ETATS SUPPL DGI'!I12=\"X\",1,0)","v":0}]
["SUPPL5","ETAT SUPPLEMENTAIRE : ELEMENTS STATISTIQUES UEMOA",{"$f":"IF('Liste ETATS SUPPL DGI'!I13=\"X\",1,0)","v":0}]
["SUPPL6","REPARTITION DU RESULTAT FISCAL DES SOCIETES DE PERSONNES",{"$f":"IF('Liste ETATS SUPPL DGI'!I14=\"X\",1,0)","v":0}]
["SUPPL7","COMPLEMENT INFORMATIONS ENTITES INDIVIDUELLES",{"$f":"IF('Liste ETATS SUPPL DGI'!I15=\"X\",1,0)","v":0}]
["SUPPL8","TABLEAU  DES IMMOBILISATIONS ET DES AMORTISSEMENTS ",{"$f":"IF('Liste ETATS SUPPL DGI'!I16=\"X\",1,0)","v":0}]
["SUPPL9","DETAIL DES FRAIS ACCESSOIRES SUR ACHATS",{"$f":"IF('Liste ETATS SUPPL DGI'!I17=\"X\",1,0)","v":0}]
["SUPPL10","DETAIL DES AVANTAGES EN NATURE  ",{"$f":"IF('Liste ETATS SUPPL DGI'!I18=\"X\",1,0)","v":0}]
["SUPPL  11","CREANCES & DETTES ECHUES DE L'EXERCICE",{"$f":"IF('Liste ETATS SUPPL DGI'!I19=\"X\",1,0)","v":0}]
["SUPPL12","ETAT ANNUEL DES SALAIRES",{"$f":"IF('Liste ETATS SUPPL DGI'!I20=\"X\",1,0)","v":0}]
["SUPPL13","ETAT ANNUEL DES COMMISSIONS, VACATIONS, COURTAGES, RISTOURNES, HONORAIRES ET DROITS D'AUTEUR",{"$f":"IF('Liste ETATS SUPPL DGI'!I21=\"X\",1,0)","v":0}]
["SUPPL14","ETAT ANNUEL DES REMUNERATIONS VERSEES AUX ASSOCIES ET DES PARTS DE BENEFICES SOCIAUX",{"$f":"IF('Liste ETATS SUPPL DGI'!I22=\"X\",1,0)","v":0}]
["SUPPL15","ETAT DES LOYERS PASSES EN CHARGES",{"$f":"IF('Liste ETATS SUPPL DGI'!I23=\"X\",1,0)","v":0}]
["SUPPL16","ETAT ANNUEL DES HONORAIRES RETROCEDES POUR DETERMINATION DE L'IBNC",{"$f":"IF('Liste ETATS SUPPL DGI'!I24=\"X\",1,0)","v":0}]
["SUPPL17","LISTE DES PRINCIPAUX CLIENTS",{"$f":"IF('Liste ETATS SUPPL DGI'!I25=\"X\",1,0)","v":0}]
["SUPPL18","LISTE DES PRINCIPAUX FOURNISSEURS",{"$f":"IF('Liste ETATS SUPPL DGI'!I26=\"X\",1,0)","v":0}]
["SUPPL19 RESULTAT FISCAL","TABLEAU DE DETERMINATION DU RESULTAT FISCAL",{"$f":"IF('Liste ETATS SUPPL DGI'!I27=\"X\",1,0)","v":1}]
["SUPPL20 BAV","BORDEREAU AVIS DE VERSEMENT",{"$f":"IF('Liste ETATS SUPPL DGI'!I28=\"X\",1,0)","v":1}]
["PREL ET RET SUPPORTES IMPUTABLE","DECLARATION DES PRELEVEMENTS ET RETENUES A LA SOURCE SUPPORTES A TITRE D'ACOMPTE ",null,null,"Ces 4 lignes n'apparaissent pas dans Liste ETATS SUPPL DGI je ne sais aps comment les automatiser"]
["ANNEXE 1 PREL DOUANES","RELEVE DES PRELEVEMENTS ACQUITES SUR LES IMPORTATIONS DE BIENS"]
["ANNEX 2_PREL INTERIEUR","ETAT DETAILLE DES PRELEVEMENTS SUPPORTES EN REGIME INTERIEUR"]
["ANNEXE 3_ RET SUPPORTEES","ETAT DES RETENUES SUPPORTEES AU COURS DE LA PERIODE A LAQUELLE SE RAPPORTE LA DECLARATION"]
["PAGE GARDE IS","DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES SOCIETES (IS)",{"$f":"IF('Liste ETATS SUPPL DGI'!I29=\"X\",1,0)","v":0}]
["PAGE GARDE IBICA ","DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES BENEFICES INDUSTRIELS OU COMMERCIAUX ",{"$f":"IF('Liste ETATS SUPPL DGI'!I30=\"X\",1,0)","v":1}]
["PAGE GARDE BNC","DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES DES BENEFICES NON COMMERCIAUX (IBNC)",{"$f":"IF('Liste ETATS SUPPL DGI'!I31=\"X\",1,0)","v":1}]

{"sheet":"LIASSE SYSCOHADA","index":8,"n_rows":31,"n_cols":4,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,null,"BURKINA FASO"]
[]
["MINISTERE DE L'ECONOMIE DES FINANCES ET DU DEVELOPPEMENT\n"]
[]
[null,null,"DIRECTION GENERALE DES IMPOTS"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SUPPORT NORMALISE DE COLLECTE DES "]
["ETATS FINANCIERS DU SYSTÈME COMTABLE OHADA "]
[]
[null,null,"(SYSCOHADA)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"LIASSE SYSTEME NORMAL"]

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[]
[null,null,null,null,"BURKINA FASO"]
[]
[]
[null,null,null,{"$f":"INFORMATIONS!B3","v":"MINISTERE DE L'ECONOMIE, DES FINANCES ET DU DEVELOPPEMENT"}]
[]
[]
[null,null,null,"CENTRE DE DEPOT DE:",null,null,null,{"$f":"INFORMATIONS!B18","v":"Ouagadougou"}]
[]
[null,null,null,"ETATS FINANCIERS NORMALISES"]
[null,null,null,"SYSTÈME COMPTABLE OHADA (SYSCOHADA)"]
[]
[]
[]
[null,null,null,"EXERCICE CLOS LE:  ",null,null,null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[]
[null,null,null,"DESIGNATION DE L'ENTITE"]
[]
[]
[null,null,null,"DENOMINATION SOCIALE",{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",INFORMATIONS!B13&\"/\"&INFORMATIONS!B10,INFORMATIONS!B10)","v":"SAMBA BONIFACE/SAM CONSEILS"}]
[null,null,null,"(ou nom et prénoms de l'exploitant)"]
[]
[]
[null,null,null,"SIGLE USUEL:",{"$f":"INFORMATIONS!B11","v":"SAM CONSEILS"}]
[]
[]
[null,null,null,"ADRESSE COMPLETE:",null,{"$f":"INFORMATIONS!B19&\"  \"&INFORMATIONS!C19&\"  \"&INFORMATIONS!D19&\"  \"&INFORMATIONS!E19&\"  \"&INFORMATIONS!F19","v":"02  BP  5358  OUAGA  02"}]
[]
[]
[null,null,null,"N° IDENTIFICATION FISCALE",{"$f":"INFORMATIONS!B24","v":"00084404X"}]
[null,null,null,"N° DE TELEDECLARANT (NES):"]
[]
[null,null,null,"SYSTÈME NORMAL"]
[]
[null,null,null,"Documents déposés",null,null,null,"Réservé à la Direction Générale des Impôts"]
[]
[null,null,null,"Fiche d'identification et renseignements divers",null,null,null,"Date de dépôt"]
[null,null,null,"Bilan"]
[null,null,null,"Compte de résultat",null,null,null,"Nom de l'agent de la DGI ayant  réceptionné le dépôt"]
[null,null,null,"Tableau des flux de trésorerie"]
[null,null,null,"Notes annexées"]
[null,null,null,"Etats supplémentaires DGI"]
[null,null,null,null,null,null,null,"Signature de l'agent et cachet du service"]
[null,null,null,"Nombre de pages déposés par exemplaire:"]
[null,null,null,"Nombre d'exemplaire déposés:",null,"03"]
[]
[]
[]
[null,null,null,null,null,"- 0 -"]
[]
[]
[null,null,null,"CONDITIONS DE RECEVABILITE"]
[]
[null,null,null,"Entités utilisant des imprimés:"]
[]
[null,null,null,"* N'utilisez que des imprimés normalisés "]
[null,null,null,"* Remplir chaque page de façon parfaitement lisible sans décalage de lignes "]
[null,null,null,"* Ne créer aucune rubrique "]
[null,null,null,"* Eviter toute surcharge et donner les explications sur une feuille séparée "]
[null,null,null,"* N'utilisez que des codes indiqués dans les tables "]
[null,null,null,"* N'utilisez que des imprimés en noir et blanc"]
[]
[null,null,null,"Entités produisant les états financiers à l'aide de l'outil informatique"]
[]
[null,null,null,"* Reproduire à l'identique la contexture des imprimés normalisés "]
[null,null,null,"* Fournir une liasse comprenant à la fois : la fiche d'identification et renseignement diverses"]
[null,null,null,"* Ne créer aucune rubrique "]
[null,null,null,"* N'utilisez que des codes indiqués dans les tables "]
[null,null,null,"* N'utilisez que des imprimés en noir et blanc"]
[]
[null,null,null,"Etats financiers"]
[]
[null,null,null,"Les rubriques et les postes du bilan, du Compte de résultat et du Tableau des Flux "]
[null,null,null,"Les Notes annexes non chiffrées doivent êtres supprimées. Cependant, elles"]

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[null,null,null,"NOTE 36 : TABLES DES CODES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[null,null,null,"N° DE TELEDECLARANT (NES):",{"$f":"INFORMATIONS!F24","v":"AMMTB89"}]
[]
[null,null,null,"1- Code forme juridique (1)",null,null,"3- Code pays du siège social"]
[null,null,null,"Société Anonyme (SA) à participation publique",0,0,"Pays OHADA (2)"]
[null,null,null,"Société Anonyme (SA)  ",0,1,"Autres pays africains",2,1]
[null,null,null,"Société à Responsabilité Limitée (SARL)",0,2,"France",2,3]
[null,null,null,"Société en Commandite Simple (SCS)",0,3,"Autres pays de l'Union Européenne",3,9]
[null,null,null,"Société en Nom Collectif (SNC)",0,4,"USA",4,0]
[null,null,null,"Société en Participation (SP)",0,5,"Canada",4,1]
[null,null,null,"Groupement d'Intérêt Economique (GIE)",0,6,"Autres pays américains",4,9]
[null,null,null,"Association",0,7,"Pays asiatiques",5,0]
[null,null,null,"Société par Action Simplifiée (SAS)",0,8,"Autres pays",9,9]
[null,null,null,"Autres formes juridiques (à préciser)",0,9]
[null,null,null,"2- Code régime fiscal"]
[null,null,null,"Réel normal",null,1]
[null,null,null,"Réel simplifié",null,2]
[null,null,null,"Synthétique",null,3]
[null,null,null,"Forfait",null,4]
[]
[]
[null,null,null,"(1) Remplacer le premier 0 par 1 si l'entité bénéficie d'un agrément prioritaire"]
[null,null,null,"(2) Code Pays OHADA"]
[null,null,null,"Benin = 01","Mali = 05",null,"Congo = 10","Comores = 14"]
[null,null,null,"Burkina = 02","Niger = 06",null,"Gabon = 11","Guinée = 15"]
[null,null,null,"Côte d'ivoire = 03","Sénégal = 07",null,"République Centrafricaine = 12","Guinée Equatoriale = 16"]
[null,null,null,"Guinée Bissau = 04","Togo = 08",null,"Tchad = 13","Congo RDC = 17"]
[null,null,null,null,"Cameroun = 09"]
[]
[]
[null,null,null,"NOTE 36 (suite Nomenclature)"]
[null,null,null,"Sélectionner la ou les codes activités selon le découpage de votre chiffre d'affaires pour le renseignement de la fiche R2"]
[null,null,null," Agriculture vivrière",null,null," Industries du caoutchouc et des plastiques"]
[null,null,null," 001 001 Culture céréalière",null,null," 022 001 Fabrication du caoutchouc naturel"]
[null,null,null," 001 002 Culture de tubercules et plantains",null,null," 022 002 Industries du caoutchouc"]
[null,null,null," 001 003 Culture de légumes",null,null," 022 003 Fabrication de matières plastiques"]
[null,null,null," 001 004 Culture de condiments",null,null," Fabrication d'autres produits minéraux non"]
[null,null,null," 001 005 Culture de fruits",null,null," métalliques et de matériaux de construction"]
[null,null,null," 001 006 Culture d'autres produits de l'agriculture vivrière",null,null," 023 001 Industries du verre"]
[null,null,null," Agriculture industrielle et d'exportation",null,null," 023 002 Fabrication de produits minéraux pour la construction "]
[null,null,null," 002 001 Culture de canne à sucre",null,null," 023 003 Fabrication d'autres produits minéraux non métalliques"]
[null,null,null," 002 002 Culture d'arachide d'huilerie",null,null," Métallurgie et travail des métaux"]
[null,null,null," 002 003 Culture d'arachide de bouche",null,null," 024 001 Métallurgie"]
[null,null,null," 002 004 Culture de tabac",null,null," 024 002 Travail des métaux"]
[null,null,null," 002 005 Culture de coton",null,null," Fabrication de machines, d'équipements"]
[null,null,null," 002 006 Culture de blé",null,null," et d'appareils électriques"]
[null,null,null," 002 007 Culture de cacao",null,null," 025 001 Fabrication de machines et d'équipements"]
[null,null,null," 002 008 Culture de café",null,null," 025 002 Fabrication de machines de bureau"]
[null,null,null," 002 009 Culture de bananes d'exportation",null,null," 025 003 Fabrication d'appareils électriques"]
[null,null,null," 002 010 Culture d'ananas d'exportation",null,null," Fabrication d'équipements et appareils"]
[null,null,null," 002 011 Autres cultures industrielles",null,null," audiovisuels et de communication ;"]
[null,null,null," Elevage et chasse",null,null," fabrication d'instruments médicaux,"]
[null,null,null," 003 001 Elevage bovin",null,null," d'optique et d'horlogerie"]
[null,null,null," 003 002 Elevage ovin, caprin, équin",null,null," 026 001 Fabrication d'équipements et appareils audiovisuels et de communication"]
[null,null,null," 003 003 Elevage de volailles",null,null," 026 002 Fabrication d'instruments médicaux, d'optique et d'horlogerie"]
[null,null,null," 003 004 Autres élevages",null,null," Fabrication de matériel de transport"]
[null,null,null," 003 005 Chasse",null,null," 027 001 Fabrication de véhicules routiers"]
[null,null,null," Sylviculture, exploitation forestière",null,null," 027 002 Fabrication d'autres matériels de  transport"]
[null,null,null," 004 001 Sylviculture",null,null," Industries diverses"]
[null,null,null," 004 002 Exploitation forestière",null,null," 028 001 Fabrication de meubles"]
[null,null,null," Pêche et aquaculture",null,null," 028 002 Industries diverses"]
[null,null,null," 005 001 Pêche de poissons",null,null," Production et distribution d'eau,"]
[null,null,null," 005 002 Autres pêches et aquaculture",null,null," d'électricité et de gaz "]
[null,null,null," Industries extractives",null,null," 029 001 Production, transport et"]
[null,null,null," 006 001 Extraction d'hydrocarbures",null,null," 029 002 Captage, épuration et distribution d'eau"]
[null,null,null," 006 002 Extraction d'autres produits",null,null," 029 003 Production et distribution de gaz"]
[null,null,null," Production de viande et de poissons",null,null," Construction"]
[null,null,null," 007 001 Production de viande et de produits à base de viande",null,null," 030 001 Préparation de sites et construction d'ouvrages de bâtiment ou de génie civil"]
[null,null,null," 007 002 Production de poissons et de produits à base de poissons",null,null," 030 002 Travaux d'installation et de finition"]
[null,null,null," Travail des grains et fabrication de produits amylacés",null,null," Commerce"]
[null,null,null," 008 000 Travail des grains et fabrication de produits amylacés",null,null," 031 001 Commerce de véhicules, d'accessoires et de carburant"]
[null,null,null," Transformation du café et du cacao",null,null," 031 002 Commerce de produits agricoles bruts et d'animaux vivants"]
[null,null,null," 009 001 Transformation du café",null,null," 031 003 Autres commerces"]
[null,null,null," 009 002 Transformation du cacao",null,null," Réparations"]
[null,null,null," Industrie des oléagineux",null,null," 032 001 Entretien et réparation de véhicules automobiles"]
[null,null,null," 010 001 Huiles brutes et tourteaux",null,null," 032 002 Réparation de biens personnels et domestiques"]
[null,null,null," 010 002 Autres corps gras",null,null," Hôtels, restaurants"]
[null,null,null," Boulangerie, pâtisserie et pâtes alimentaires",null,null," 033 001 Hôtels"]
[null,null,null," 011 001 Fabrication de pains, de biscuits et de pâtisserie",null,null," 033 002 Bars et restaurants"]
[null,null,null," 011 002 Fabrication de pâtes alimentaires",null,null," Transport et communication"]
[null,null,null," Industries laitières",null,null," 034 001 Transports ferroviaires"]
[null,null,null," 012 000 Industries laitières",null,null," 034 002 Transports routiers ; transports par conduite"]
[null,null,null,null,null,null," 034 003 Transports par eau"]
[null,null,null,null,null,null," 034 004 Transports aériens"]
[null,null,null,null,null,null," 034 005 Services annexes et auxiliaires de"]

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[null,null,null,"FICHE DE RENSEIGNEMENTS R1"]
[]
[null,null,null,"Dénomination sociale de l'entité:",null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",INFORMATIONS!B13&\"/\"&INFORMATIONS!B10,INFORMATIONS!B10)","v":"SAMBA BONIFACE/SAM CONSEILS"}]
[null,null,null,null,null,null,null,null,"Sigle usuel:",null,{"$f":"INFORMATIONS!B11","v":"SAM CONSEILS"}]
[]
[null,null,null,"N° d'identification fiscale",null,null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Exercice clos le:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"},"Durée (en mois)",null,{"$f":"INFORMATIONS!F31","v":12}]
[]
[null,null,null,"ZA","EXERCICE COMPTABLE",null,null,null,"DU:",{"$f":"INFORMATIONS!B31","v":"2018-01-01"},null,"AU",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[]
[null,null,null,"ZB","DATE D'ARRETE EFFECTIF DES COMPTES:",null,null,{"$f":"INFORMATIONS!B32","v":"2018-12-31"}]
[]
[null,null,null,"ZC","EXERCICE PRECEDENT CLOS LE :",null,null,{"$f":"INFORMATIONS!B33","v":"2017-12-31"},null,"DUREE EXERCICE PRECEDENT EN MOIS:",null,null,null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"ZD","BF",{"$f":"INFORMATIONS!B23","v":0}]
[null,null,null,null,"Greffe","N°Registre du Commerce",null,null,null,"N° Répertoire des entités"]
[null,null,null,"ZE",{"$f":"INFORMATIONS!B25","v":0},null,null,null,null,null,null,null,{"$f":"INFORMATIONS!B26","v":0}]
[null,null,null,null,"N° de Caisse sociale",null,null,"N° de Code importateur",null,null,null,null,"Code activité principale"]
[null,null,null,"ZF",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,null,null,{"$f":"INFORMATIONS!B11","v":"SAM CONSEILS"}]
[null,null,null,null,"Désignation de l'entité",null,null,null,null,null,null,null,"Sigle"]
[null,null,null,"ZG",{"$f":"INFORMATIONS!B21","v":0},null,{"$f":"INFORMATIONS!B22","v":0},null,null,{"$f":"INFORMATIONS!B19","v":"02"},{"$f":"INFORMATIONS!D19","v":5358},null,{"$f":"INFORMATIONS!E19","v":"OUAGA"}]
[null,null,null,null,"N° de télephone",null,"Email",null,null,"Code","Boite postale",null,"Ville"]
[null,null,null,"ZH",null,{"$f":"INFORMATIONS!C16","v":0},null,{"$f":"INFORMATIONS!B18","v":"Ouagadougou"},null,{"$f":"INFORMATIONS!D2","v":"BF"},{"$f":"INFORMATIONS!D16","v":"18"},null,{"$f":"INFORMATIONS!E16","v":"05"},{"$f":"INFORMATIONS!F16","v":"AW"}]
[null,null,null,null,null,"Rue","Quartier","Ville",null,"Pays","Parcelle",null,"Lot","Section"]
[null,null,null,null,null,"Adresse géographique complète:"]
[]
[null,null,null,"ZI",{"$f":"INFORMATIONS!B27","v":0}]
[null,null,null,null,"Désignation précise de l'activité principale exercée par l'entité"]
[null,null,null,null,{"$f":"INFORMATIONS!B48","v":0}]
[null,null,null,null,"Nom, adresse et qualité de la personne à contacter en cas de demande d'informations complémentaires"]
[null,null,null,null,{"$f":"INFORMATIONS!B49","v":0}]
[null,null,null,null,"Nom du professionnel salarié de l'entité ou"]
[null,null,null,null,"nom, adresse et téléphone du cabinet comptable ou du professionnel INSCRIT A L'ORDRE NATIONAL DES EXPERTS"]
[null,null,null,null,"COMPTABLES ET DES COMPTABLES AGREES ayant établi les états financiers"]
[]
[]
[]
[null,null,null,null,"Visa de l'Expert comptable ou du Comptable agréé"]
[]
[null,null,null,null,null,null,null,null,null,null,"Non Applicable",null,"Non","Oui"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Etats financiers approuvés par l'Assemblée"]
[null,null,null,null,null,null,null,null,null,null,"Générale (cocher la case)"]
[null,null,null,null,{"$f":"INFORMATIONS!B45","v":0},null,null,null,null,"Domiciliations bancaires:"]
[null,null,null,null,"Nom du signataire des états financiers",null,null,null,null,"Banques",null,"Numéro de compte"]
[]
[null,null,null,null,{"$f":"INFORMATIONS!B46","v":0},null,null,null,null,{"$f":"INFORMATIONS!B36","v":0},null,{"$f":"INFORMATIONS!D36","v":0}]
[null,null,null,null,"Qualité du signataire des états financiers",null,null,null,null,{"$f":"INFORMATIONS!B38","v":0},null,{"$f":"INFORMATIONS!D38","v":0}]
[null,null,null,null,{"$f":"INFORMATIONS!B47","v":0},null,null,null,null,{"$f":"INFORMATIONS!B40","v":0},null,{"$f":"INFORMATIONS!D40","v":0}]
[null,null,null,null,"Date de signature",null,null,null,null,{"$f":"INFORMATIONS!B42","v":0},null,{"$f":"INFORMATIONS!D42","v":0}]
[]
[]
[]
[]
[null,null,null,null,"Signature"]

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[null,null,null,"FICHE DE RENSEIGNEMENTS R2"]
[]
[null,null,null,"Désignation entité:…………………………………….",null,{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,null,null,null,null,"Exercice clos au:",null,null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",null,null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,null,null,null,"Durée (en mois):",null,null,null,{"$f":"INFORMATIONS!F31","v":12}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Contrôle de l'entité (cocher la case)"]
[]
[null,null,null,"ZK","Forme juridique (1)",null,null,null,0,1,null,"ZQ",null,"Entité sous contrôle public"]
[]
[null,null,null,"ZL","Régime fiscal (1)",null,null,0,2,null,null,"ZR",null,"Entité sous contrôle privé national"]
[]
[null,null,null,"ZM","Pays du siège social (1)",null,null,null,0,2,null,"ZS",null,"Entité sous contrôle privé étranger"]
[]
[null,null,null,"ZN","Nombre d'établissements dans le pays",null,null,null,0,1]
[]
[null,null,null,"ZO","Nombre d'établissements hors du pays pour lesquels une comptabilité distincte est tenue",null,null,null,0,0]
[]
[null,null,null,"ZP","Première année d'exercice dans le pays"]
[]
[]
[]
[null,null,null,"ACTIVITE DE L'ENTITE"]
[]
[null,null,null,"Désignation de l'activité (2)",null,null,"Code nomenclature d'activité (1)",null,null,null,null,null,null,null,"Chiffre d'affaires HT (CA HT)",null,"% activité dans le            CA HT"]
[]
[]
[]
[null,null,null,1,{"$f":"INFORMATIONS!B27","v":0},null,null,{"$f":"INFORMATIONS!B26","v":0},null,null,null,null,null,null,{"$f":"'COMPTE DE RESULTAT'!K15","v":2041946745},null,{"$f":"IF(O49=0,\"\",O29/O49)","v":1}]
[]
[null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O49=0,\"\",O31/O49)","v":0}]
[]
[null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O49=0,\"\",O33/O49)","v":0}]
[]
[null,null,null,4]
[]
[null,null,null,5]
[]
[null,null,null,6]
[]
[null,null,null,7]
[]
[null,null,null,8]
[]
[null,null,null,9]
[]
[null,null,null,10]
[]
[null,null,null,null,null,null,"TOTAL",null,null,null,null,null,null,null,{"$f":"SUM(O29:P47)","v":2041946745},null,{"$f":"SUM(Q29:U47)","v":1}]
[]
[]
[null,null,null,"(1) Note 36"]
[]
[null,null,null,"(2) Lister de manière précise les activités dans l'ordre décroissant du CA HT, ou de la valeur ajoutée (V.A)"]

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[null,null,null,"FICHE DE RENSEIGNEMENTS R3"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[]
[]
[null,null,null,"DIRIGEANTS (1)"]
[]
[null,null,null,"Nom",null,"Prénoms",null,"Qualité","N°identification fiscale","Adresse (BP, ville, pays)"]
[]
[]
[]
[]
[null,null,null,"(1) Dirigeants = Président Directeur Général, Directeur général, Administrateur Général, Gérant, Autres"]
[]
[]
[]
[]
[null,null,null,"MEMBRES DU CONSEIL D'ADMINISTRATION"]
[null,null,null,"Nom",null,"Prénoms",null,"Qualité","Adresse (BP, ville, pays)"]

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[null,null,null,"FICHE DE RENSEIGNEMENTS R4"]
[]
[null,null,null,"Désignation entité:………",null,null,{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",null,null,null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[]
[null,null,null,"NOTES","INTITULES",null,null,null,null,null,"A","N/A"]
[null,null,null,1,"DETTES GARANTIES PAR DES SURETES REELLES",null,null,null,null,null,{"$f":"IF(('NOTE 1'!G30+'NOTE 1'!G39)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 1'!G30+'NOTE 1'!G39)>0,\" \",\"X\")","v":"X"}]
[null,null,null,2,"INFORMATIONS OBLIGATOIRES",null,null,null,null,null,{"$f":"IF('NOTE 2'!K4>0,\"X\",\" \")","v":"X"}]
[null,null,null,"3A","IMMOBILISATIONS BRUTES",null,null,null,null,null,{"$f":"IF('NOTE 3A'!K27>0,\"X\",\" \")","v":"X"},{"$f":"IF('NOTE 3A'!K27>0,\" \",\"x\")","v":" "}]
[null,null,null,"3B","BIENS PRIS EN LOCATION ACQUISITION",null,null,null,null,null,{"$f":"IF('NOTE 3B'!K18>0,\"X\",\" \")","v":" "},{"$f":"IF('NOTE 3B'!K18>0,\" \",\"X\")","v":"X"}]
[null,null,null,"3C","IMMOBILISATIONS: AMORTISSEMENTS",null,null,null,null,null,{"$f":"IF('NOTE 3C'!I20>0,\"X\",\" \")","v":"X"},{"$f":"IF('NOTE 3C'!I20>0,\" \",\"X\")","v":" "}]
[null,null,null,"3D","IMMOBILISATION: PLUS-VALUES ET MOINS VALUES DE CESSION",null,null,null,null,null,{"$f":"IF('NOTE 3D'!F21>0,\"X\",\" \")","v":"X"},{"$f":"IF('NOTE 3D'!F21>0,\" \",\"X\")","v":" "}]
[null,null,null,"3E","INFORMATIONS SUR LES REEVALUATIONS EFFECTUEES PAR L'ENTITE",null,null,null,null,null,{"$f":"IF('NOTE 3E'!H19>0,\"X\",\" \")","v":"X"},{"$f":"IF('NOTE 3E'!H19>0,\" \",\"X\")","v":" "}]
[null,null,null,4,"IMMOBILISATIONS FINANCIERES",null,null,null,null,null,{"$f":"IF('NOTE 4'!F16>0,\"x\",\" \")","v":"x"},{"$f":"IF('NOTE 4'!F16>0,\" \",\"X\")","v":" "}]
[null,null,null,5,"ACTIF CIRCULANT ET DETTES CIRCULANTES HAO",null,null,null,null,null,{"$f":"IF(('NOTE 5'!G9+'NOTE 5'!G29)>0,\"x\",\" \")","v":"x"},{"$f":"IF(('NOTE 5'!G9+'NOTE 5'!G29)>0,\" \",\"X\")","v":" "}]
[null,null,null,6,"STOCKS ET ENCOURS",null,null,null,null,null,{"$f":"IF('NOTE 6'!J15>0,\"X\",\" \")","v":" "},{"$f":"IF('NOTE 6'!J15>0,\" \",\"X\")","v":"X"}]
[null,null,null,7,"CLIENTS",null,null,null,null,null,{"$f":"IF('NOTE 6'!J16>0,\"X\",\" \")","v":"X"},{"$f":"IF('NOTE 6'!J16>0,\" \",\"X\")","v":" "}]
[null,null,null,8,"AUTRES CREANCES",null,null,null,null,null,{"$f":"IF(('NOTE 8'!F17+'NOTE 8'!G17)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 8'!F17+'NOTE 8'!G17)>0,\" \",\"X\")","v":" "}]
[null,null,null,"8A","TABLEAU D'ETALEMENT DES CHARGES IMMOBILISEES",null,null,null,null,null,{"$f":"IF(('NOTE 8A'!H20+'NOTE 8A'!J20+'NOTE 8A'!L20)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 8A'!H20+'NOTE 8A'!J20+'NOTE 8A'!L20)>0,\" \",\"X\")","v":"X"}]
[null,null,null,9,"TITRES DE PLACEMENT",null,null,null,null,null,{"$f":"IF(('NOTE 9'!G14+'NOTE 9'!H14)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 9'!G14+'NOTE 9'!H14)>0,\" \",\"X\")","v":"X"}]
[null,null,null,10,"VALEURS A ENCAISSER",null,null,null,null,null,{"$f":"IF(('NOTE 10'!G13+'NOTE 10'!H13)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 10'!G13+'NOTE 10'!H13)>0,\" \",\"X\")","v":"X"}]
[null,null,null,11,"DISPONIBILITES",null,null,null,null,null,{"$f":"IF(('NOTE 11'!G20+'NOTE 11'!H20)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 11'!G20+'NOTE 11'!H20)>0,\" \",\"X\")","v":" "}]
[null,null,null,12,"ECARTS DE CONVERSION ET TRANSFERT DE CHARGES",null,null,null,null,null,{"$f":"IF(('NOTE 12'!G13+'NOTE 12'!G20)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 12'!GH13+'NOTE 12'!G20)>0,\" \",\"X\")","v":"X"}]
[null,null,null,13,"CAPITAL: VALEUR NOMINALE DES ACTIONS OU PARTS",null,null,null,null,null,{"$f":"IF(('NOTE 13'!I18)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 13'!I18)>0,\" \",\"X\")","v":"X"}]
[null,null,null,14,"PRIMES ET RESERVES",null,null,null,null,null,{"$f":"IF(('NOTE 14'!G12+'NOTE 14'!H12+'NOTE 14'!G18+'NOTE 14'!H18+'NOTE 14'!G19+'NOTE 14'!H19+'NOTE 14'!G20+'NOTE 14'!H20)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 14'!G12+'NOTE 14'!H12+'NOTE 14'!G18+'NOTE 14'!H18+'NOTE 14'!G19+'NOTE 14'!H19+'NOTE 14'!G20+'NOTE 14'!H20)>0,\" \",\"X\")","v":" "}]
[null,null,null,"15A","SUBVENTIONS ET PROVISIONS REGLEMENTEES",null,null,null,null,null,{"$f":"IF(('NOTE 15A'!F24+'NOTE 15A'!G24)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 15A'!F24+'NOTE 15A'!G24)>0,\" \",\"X\")","v":" "}]
[null,null,null,"15B","AUTRES FONDS PROPRES",null,null,null,null,null,{"$f":"IF(('NOTE 15 B'!G12+'NOTE 15 B'!H12)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 15 B'!G12+'NOTE 15 B'!H12)>0,\" \",\"X\")","v":"X"}]
[null,null,null,"16A","DETTES FINANCIERES ET RESSOURCES ASSIMILEES",null,null,null,null,null,{"$f":"IF(('NOTE 16A'!E17+'NOTE 16A'!F17+'NOTE 16A'!E23+'NOTE 16A'!F23)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 16A'!E17+'NOTE 16A'!F17+'NOTE 16A'!E23+'NOTE 16A'!F23)>0,\" \",\"X\")","v":" "}]
[null,null,null,"16B","ENGAGEMENTS DE RETRAITE ET AVANTAGES ASSIMILES (METHODE ACTUARIELLE)",null,null,null,null,null,{"$f":"IF(('NOTE 16 B'!F26+'NOTE 16 B'!F27+'NOTE 16 B'!F28+'NOTE 16 B'!F29+'NOTE 16 B'!F30+'NOTE 16 B'!F31+'NOTE 16 B'!G26+'NOTE 16 B'!G27+'NOTE 16 B'!G28+'NOTE 16 B'!G29+'NOTE 16 B'!G30+'NOTE 16 B'!G31)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 16 B'!F26+'NOTE 16 B'!F27+'NOTE 16 B'!F28+'NOTE 16 B'!F29+'NOTE 16 B'!F30+'NOTE 16 B'!F31+'NOTE 16 B'!G26+'NOTE 16 B'!G27+'NOTE 16 B'!G28+'NOTE 16 B'!G29+'NOTE 16 B'!G30+'NOTE 16 B'!G31)>0,\" \",\"X\")","v":"X"}]
[null,null,null,"16 B bis","ENGAGEMENTS DE RETRAITE ET AVANTAGES ASSIMILES (METHODE ACTUARIELLE)",null,null,null,null,null,{"$f":"IF(('NOTE 16 B bis'!F26+'NOTE 16 B bis'!G26+'NOTE 16 B bis'!H26+'NOTE 16 B bis'!I26)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 16 B bis'!F26+'NOTE 16 B bis'!G26+'NOTE 16 B bis'!H26+'NOTE 16 B bis'!I26)>0,\" \",\"X\")","v":"X"}]
[null,null,null,"16C","ACTIFS ET PASSIFS EVENTUELS",null,null,null,null,null,{"$f":"IF(('NOTE 16 C'!G13+'NOTE 16 C'!H13+'NOTE 16 C'!G21+'NOTE 16 C'!H21)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 16 C'!G13+'NOTE 16 C'!H13+'NOTE 16 C'!G21+'NOTE 16 C'!H21)>0,\" \",\"X\")","v":"X"}]
[null,null,null,17,"FOURNISSEURS D'EXPLOITATION",null,null,null,null,null,{"$f":"IF(('NOTE 17'!E13+'NOTE 17'!F13+'NOTE 17'!E17+'NOTE 17'!F17)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 17'!E13+'NOTE 17'!F13+'NOTE 17'!E17+'NOTE 17'!F17)>0,\" \",\"X\")","v":" "}]
[null,null,null,18,"DETTES FISCALES ET SOCIALES",null,null,null,null,null,{"$f":"IF(('NOTE 17'!E14+'NOTE 17'!F14+'NOTE 17'!E18+'NOTE 17'!F18)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 17'!E14+'NOTE 17'!F14+'NOTE 17'!E18+'NOTE 17'!F18)>0,\" \",\"X\")","v":" "}]
[null,null,null,19,"AUTRES DETTES ET PROVISIONS POUR RISQUES A COURT TERME",null,null,null,null,null,{"$f":"IF(('NOTE 19'!E26+'NOTE 19'!F26)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 19'!E26+'NOTE 19'!F26)>0,\" \",\"X\")","v":" "}]
[null,null,null,20,"BANQUES, CREDIT D'ESCOMPTE ET DE TRESORERIE",null,null,null,null,null,{"$f":"IF(('NOTE 20'!G16+'NOTE 20'!H16)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 20'!G16+'NOTE 20'!H16)>0,\" \",\"X\")","v":"X"}]
[null,null,null,21,"CHIFFRE D'AFFAIRES ET AUTRES PRODUITS",null,null,null,null,null,{"$f":"IF(('NOTE 21'!G31+'NOTE 21'!H31)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 21'!G31+'NOTE 21'!H31)>0,\" \",\"X\")","v":" "}]
[null,null,null,22,"ACHATS",null,null,null,null,null,{"$f":"IF(('NOTE 22'!G37+'NOTE 22'!H37)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 22'!G37+'NOTE 22'!H37)>0,\" \",\"X\")","v":" "}]
[null,null,null,23,"TRANSPORTS",null,null,null,null,null,{"$f":"IF(('NOTE 23'!G12+'NOTE 23'!H12)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 23'!G12+'NOTE 23'!H12)>0,\" \",\"X\")","v":" "}]
[null,null,null,24,"SERVICES EXTERIEURS",null,null,null,null,null,{"$f":"IF(('NOTE 24'!G21+'NOTE 24'!H21)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 24'!G21+'NOTE 24'!H21)>0,\" \",\"X\")","v":" "}]
[null,null,null,25,"IMPOTS ET TAXES",null,null,null,null,null,{"$f":"IF(('NOTE 25'!G12+'NOTE 25'!H12)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 25'!G12+'NOTE 25'!H12)>0,\" \",\"X\")","v":" "}]
[null,null,null,26,"AUTRES CHARGES",null,null,null,null,null,{"$f":"IF(('NOTE 26'!G16+'NOTE 26'!H16)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 26'!G16+'NOTE 26'!H16)>0,\" \",\"X\")","v":" "}]
[null,null,null,"27A","CHARGES DE PERSONNEL",null,null,null,null,null,{"$f":"IF(('NOTE 27A'!G13+'NOTE 27A'!H13)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 27A'!G13+'NOTE 27A'!H13)>0,\" \",\"X\")","v":" "}]
[null,null,null,"27B","EFFECTIFS, MASSE SALARIALE ET PERSONNEL EXTERIEUR",null,null,null,null,null,{"$f":"IF(('NOTE 27B'!Q13+'NOTE 27B'!K22+'NOTE 27B'!L22)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 27B'!Q13+'NOTE 27B'!Q22+'NOTE 27B'!L22)>0,\" \",\"X\")","v":"X"}]
[null,null,null,28,"PROVISIONS ET DEPRECIATIONS INSCRITES AU BILAN",null,null,null,null,null,{"$f":"IF(('NOTE 28'!K24)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 28'!K24)>0,\" \",\"X\")","v":" "}]
[null,null,null,29,"CHARGES ET REVENUS FINANCIERS",null,null,null,null,null,{"$f":"IF(('NOTE 28'!K25)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 28'!K25)>0,\" \",\"X\")","v":"X"}]
[null,null,null,30,"AUTRES CHARGES ET PRODUITS HAO",null,null,null,null,null,{"$f":"IF(('NOTE 28'!K26)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 28'!K26)>0,\" \",\"X\")","v":"X"}]
[null,null,null,31,"REPARTITION DU RESULTAT ET AUTRES ELEMENTS CARACTERISTIQUES DES CINQ DERNIERS EXERCICES",null,null,null,null,null,{"$f":"IF(('NOTE 31'!F9+'NOTE 31'!G9+'NOTE 31'!H9+'NOTE 31'!I9+'NOTE 31'!J9)>0,\"X\",\" \")","v":"X"},{"$f":"IF(('NOTE 31'!F9+'NOTE 31'!G9+'NOTE 31'!H9+'NOTE 31'!I9+'NOTE 31'!J9)>0,\" \",\"X\")","v":" "}]
[null,null,null,32,"PRODUCTION DE L'EXERCICE",null,null,null,null,null,{"$f":"IF(('NOTE 32'!E29+'NOTE 32'!G29+'NOTE 32'!I29+'NOTE 32'!K29+'NOTE 32'!M29+'NOTE 32'!O29)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 32'!E29+'NOTE 32'!G29+'NOTE 32'!I29+'NOTE 32'!K29+'NOTE 32'!M29+'NOTE 32'!O29)>0,\" \",\"X\")","v":"X"}]
[null,null,null,33,"ACHATS DESTINES A LA PRODUCTION",null,null,null,null,null,{"$f":"IF(('NOTE 33'!G30+'NOTE 33'!I30+'NOTE 33'!K30+'NOTE 33'!L30)>0,\"X\",\" \")","v":" "},{"$f":"IF(('NOTE 33'!G30+'NOTE 33'!I30+'NOTE 33'!K30+'NOTE 33'!L30)>0,\" \",\"X\")","v":"X"}]
[null,null,null,34,"FICHE DE SYNTHESE DES PRINCIPAUX INDICATEURS FINANCIERS",null,null,null,null,null,{"$f":"IF((BILAN!N8+BILAN!O8+BILAN!N9+BILAN!O9)>0,\"X\",\" \")","v":"X"},{"$f":"IF((BILAN!N8+BILAN!O8+BILAN!N9+BILAN!O9)>0,\" \",\"X\")","v":" "}]
[null,null,null,35,"LISTE DES INFORMATIONS SOCIALES, ENVIRONNEMENTALES ET SOCIETALES A FOURNIR",null,null,null,null,null,"X"]
[null,null,null,36,"TABLES DES CODES",null,null,null,null,null,"X"]
[null,null,null,"A : Applicable",null,"N/A : Non applicable"]
[null,null,null,"Par exemple pour une entité qui n'a pas de stocks et en-cours, elle doit cocher à l'intersection ('ligne NOTE6' & colone N/A')"]

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[null,"BILAN AU 31 DECEMBRE ",null,null,null,null,null,null,null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
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[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
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[null,null,null,null,null,null,"Brut","Amortiss. et Dépréciation","Net","Net",null,null,null,"Net","Net"]
[null,"AD","IMMOBILISATIONS INCORPORELLES",null,null,3,{"$f":"SUM(G9:G12)","v":4650000},{"$f":"SUM(H9:H12)","v":0},{"$f":"SUM(I9:I12)","v":4650000},{"$f":"SUM(J9:J12)","v":2650000},"CA","Capital",13,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"101\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"102\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"103\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"104\"))*BalanceN!$H$4:$H$9999)","v":400000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"101\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"102\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"103\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"104\"))*BalanceN!$D$4:$D$9999)","v":100000000}]
[null,"AE","Frais de développement et de prospection",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2911\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29181\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29191\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G9-H9","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2911\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29181\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29191\"))*BalanceN!$D$4:$D$9999)","v":0},"CB","Apporteurs capital non appelé   (-)",13,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"109\"))*BalanceN!$G$4:$G$9999)","v":-100000000},{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"109\"))*BalanceN!$C$4:$C$9999)","v":0}]
[null,"AF","Brevets, licences, logiciels et droits similaires",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$G$4:$G$9999)","v":3050000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2912\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2913\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2914\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29193\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G10-H10","v":3050000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2912\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2913\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2914\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29193\"))*BalanceN!$D$4:$D$9999)","v":1050000},"CD","Primes liées au capital social",14,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"105\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"105\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AG","Fonds commercial et droit au bail",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"215\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"216\"))*BalanceN!$G$4:$G$9999)","v":1600000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2815\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2816\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2915\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2916\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G11-H11","v":1600000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"215\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"216\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2815\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2816\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2915\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2916\"))*BalanceN!$D$4:$D$9999)","v":1600000},"CE","Ecarts de réévaluation","3E",{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$H$4:$H$9999)","v":3500000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AH","Autres immobilisations incorporelles",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2917\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2918\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2919\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29181\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29191\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29193\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G12-H12","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2917\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2918\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2919\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29181\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29191\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29193\"))*BalanceN!$D$4:$D$9999)","v":0},"CF","Réserves indisponibles",14,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"111\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"112\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"113\"))*BalanceN!$H$4:$H$9999)","v":20000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"111\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"112\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"113\"))*BalanceN!$D$4:$D$9999)","v":20000000}]
[null,"AI","IMMOBILISATIONS CORPORELLES",null,null,3,{"$f":"SUM(G14:G18)","v":1012410344},{"$f":"SUM(H14:H18)","v":321157361},{"$f":"SUM(I14:I18)","v":691252983},{"$f":"SUM(J14:J18)","v":203544627},"CG","Réserves libres",14,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"118\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"118\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AJ","Terrains                      (dont Placement en net)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2281\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,5)=\"29281\"))*BalanceN!$H$4:$H$9999)","v":0},null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\"))*BalanceN!$G$4:$G$9999)","v":38673950},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"292\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G14-H14","v":38673950},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"292\"))*BalanceN!$D$4:$D$9999)","v":35173950},"CH","Report à nouveau (+ ou -)",14,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$H$4:$H$9999)","v":76069991},{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$C$4:$C$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$D$4:$D$9999)","v":47450317}]
[null,"AK","Bâtiments                       (dont Placement en net)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2315\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2325\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,5)=\"29315\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29325\"))*BalanceN!$H$4:$H$9999)","v":0},null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\"))*BalanceN!$G$4:$G$9999)","v":741411100},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2931\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2932\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2933\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2937\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29391\"))*BalanceN!$H$4:$H$9999)","v":160048641},581362459,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2931\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2932\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2933\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2937\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29391\"))*BalanceN!$D$4:$D$9999)","v":136097141},"CJ","Résultat net de l'exercice (bénéfice + ou perte -)",null,{"$f":"'COMPTE DE RESULTAT'!K49","v":178831885},{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"13\"))*BalanceN!$C$4:$C$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"13\"))*BalanceN!$D$4:$D$9999)","v":118619674}]
[null,"AL","Aménagements, agencements et installations",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$G$4:$G$9999)","v":73328267},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2934\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2935\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2938\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29392\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29393\"))*BalanceN!$H$4:$H$9999)","v":71328267},2000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2934\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2935\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2938\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29392\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29393\"))*BalanceN!$D$4:$D$9999)","v":0},"CL","Subventions d'investissement",15,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"14\"))*BalanceN!$H$4:$H$9999)","v":2000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"14\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AM","Matériel, mobilier et actifs biologiques",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$G$4:$G$9999)","v":82947027},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"294\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2945\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29495\"))*BalanceN!$H$4:$H$9999)","v":35540453},47406574,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"294\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2945\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"29495\"))*BalanceN!$D$4:$D$9999)","v":32086036},"CM","Provisions règlementées",15,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"15\"))*BalanceN!$H$4:$H$9999)","v":40000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"15\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AN","Matériel de transport",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$G$4:$G$9999)","v":76050000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2945\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29495\"))*BalanceN!$H$4:$H$9999)","v":54240000},21810000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2945\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"29495\"))*BalanceN!$D$4:$D$9999)","v":187500},"CP","TOTAL CAPITAUX PROPRES ET RESSOURCES ASSIMILEES",null,{"$f":"SUM(N8:N17)","v":620401876},{"$f":"SUM(O8:O17)","v":286069991}]
[null,"AP","Avances et acomptes versés sur immobilisations",null,null,3,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$G$4:$G$9999)","v":20000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2951\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2952\"))*BalanceN!$H$4:$H$9999)","v":0},20000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2951\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2952\"))*BalanceN!$D$4:$D$9999)","v":0},"DA","Emprunts et dettes financières diverses",16,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"16\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"181\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"182\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"183\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"184\"))*BalanceN!$H$4:$H$9999)","v":94699075},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"16\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"181\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"182\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"183\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"184\"))*BalanceN!$D$4:$D$9999)","v":2200000}]
[null,"AQ","IMMOBILISATIONS FINANCIERES",null,null,4,{"$f":"SUM(G21:G22)","v":4419790},{"$f":"SUM(H21:H22)","v":0},{"$f":"SUM(I21:I22)","v":4419790},{"$f":"SUM(J21:J22)","v":4548658},"DB","Dettes de location acquisition",16,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"17\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"17\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"AR","Titres de participation",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"296\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G21-H21","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"296\"))*BalanceN!$D$4:$D$9999)","v":0},"DC","Provisions pour risques et charges",16,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"19\"))*BalanceN!$H$4:$H$9999)","v":62116366},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"19\"))*BalanceN!$D$4:$D$9999)","v":54864697}]
[null,"AS","Autres immobilisations financières",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$G$4:$G$9999)","v":4419790},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"297\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G22-H22","v":4419790},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"297\"))*BalanceN!$D$4:$D$9999)","v":4548658},"DD","TOTAL DETTES FINANCIERES ET RESSOURCES ASSIMILEES",null,{"$f":"SUM(N19:N21)","v":156815441},{"$f":"SUM(O19:O21)","v":57064697}]
[null,"AZ","TOTAL ACTIF IMMOBILISE",null,null,null,{"$f":"SUM(G8,G13,G20,G19)","v":1041480134},{"$f":"SUM(H8,H13,H20,H19)","v":321157361},{"$f":"SUM(I8,I13,I20,I19)","v":720322773},{"$f":"SUM(J8,J13,J20,J19)","v":210743285},"DF","TOTAL RESSOURCES STABLES",null,{"$f":"SUM(N18,N22)","v":777217317},{"$f":"SUM(O18,O22)","v":343134688}]
[null,"BA","ACTIF CIRCULANT HAO",null,null,5,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"488\"))*BalanceN!$G$4:$G$9999)","v":2140000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G24-H24","v":2140000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"488\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$D$4:$D$9999)","v":380000},"DH","Dettes circulantes HAO",5,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"481\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"482\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"484\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4998\"))*BalanceN!$H$4:$H$9999)","v":156649942},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"481\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"482\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"484\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4998\"))*BalanceN!$D$4:$D$9999)","v":399942}]
[null,"BB","STOCKS ET ENCOURS",null,null,6,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"31\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"32\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"33\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"34\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"35\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"36\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"37\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"38\"))*BalanceN!$G$4:$G$9999)","v":18560138},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"39\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G25-H25","v":18560138},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"31\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"32\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"33\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"34\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"35\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"36\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"37\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"38\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"39\"))*BalanceN!$D$4:$D$9999)","v":15868433},"DI","Clients, avances reçues",7,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"419\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"419\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"BG","CREANCES ET EMPLOIS ASSIMILES",null,null,null,{"$f":"SUM(G27:G29)","v":206981960},{"$f":"SUM(H27:H29)","v":31677520},{"$f":"SUM(I27:I29)","v":175304440},{"$f":"SUM(J27:J29)","v":144512218},"DJ","Fournisseurs d'exploitation",17,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"40\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"409\"))*BalanceN!$H$4:$H$9999)","v":38210222},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"40\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"409\"))*BalanceN!$D$4:$D$9999)","v":55894206}]
[null,"BH","Fournisseurs avances versés",null,null,17,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"409\"))*BalanceN!$G$4:$G$9999)","v":857612},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"490\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G27-H27","v":857612},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"409\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"490\"))*BalanceN!$D$4:$D$9999)","v":700000},"DK","Dettes fiscales et sociales",18,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"44\"))*BalanceN!$H$4:$H$9999)+ABS('COMPTE DE RESULTAT'!K48)","v":79226072},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"44\"))*BalanceN!$D$4:$D$9999)","v":36010298}]
[null,"BI","Clients",null,null,7,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"41\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"419\"))*BalanceN!$G$4:$G$9999)","v":167938821},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"491\"))*BalanceN!$H$4:$H$9999)","v":31677520},{"$f":"G28-H28","v":136261301},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"41\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"419\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"491\"))*BalanceN!$D$4:$D$9999)","v":140683833},"DM","Autres dettes",19,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"45\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"46\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"47\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"479\"))*BalanceN!$H$4:$H$9999)","v":620000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"45\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"46\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"47\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"479\"))*BalanceN!$D$4:$D$9999)","v":10648959}]
[null,"BJ","Autres créances",null,null,8,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"44\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"45\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"46\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"47\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"478\"))*BalanceN!$G$4:$G$9999)","v":38185527},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"492\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"493\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"494\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"495\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"496\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"497\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G29-H29","v":38185527},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"44\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"45\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"46\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"47\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"478\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"492\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"493\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"494\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"495\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"496\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"497\"))*BalanceN!$D$4:$D$9999)","v":3128385},"DN","Provisions pour risques à court terme",19,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"499\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4998\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"599\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"499\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4998\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"599\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"BK","TOTAL ACTIF CIRCULANT",null,null,null,{"$f":"SUM(G24,G25,G26)","v":227682098},{"$f":"SUM(H24,H25,H26)","v":31677520},{"$f":"SUM(I24,I25,I26)","v":196004578},{"$f":"SUM(J24,J25,J26)","v":160760651},"DP","TOTAL PASSIF CIRCULANT",null,{"$f":"SUM(N24:N29)","v":274706236},{"$f":"SUM(O24:O29)","v":102953405}]
[null,"BQ","Titres de placement",null,null,9,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"50\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"590\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G31-H31","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"50\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"590\"))*BalanceN!$D$4:$D$9999)","v":0},"DQ","Banques, crédit d'escompte",20,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"564\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"565\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"564\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"565\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"BR","Valeurs à encaisser",null,null,10,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"51\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G32-H32","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"51\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$D$4:$D$9999)","v":0},"DR","Banques, établissements financiers et crédits de trésorerie",20,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"561\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"566\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"561\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"566\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"BS","Banques, chèques postaux, caisse et assimilés",null,null,11,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"54\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"55\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"57\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"581\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"582\"))*BalanceN!$G$4:$G$9999)","v":123097127},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G33-H33","v":123097127},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"54\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"55\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"57\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"581\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"582\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$D$4:$D$9999)","v":74584157}]
[null,"BT","TOTAL TRESORERIE-ACTIF",null,null,null,{"$f":"SUM(G31:G33)","v":123097127},{"$f":"SUM(H31:H33)","v":0},{"$f":"SUM(I31:I33)","v":123097127},{"$f":"SUM(J31:J33)","v":74584157},"DT","TOTAL TRESORERIE-PASSIF",null,{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0}]
[null,"BU","Ecart de conversion-Actif",null,null,12,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"478\"))*BalanceN!$G$4:$G$9999)","v":15000000},null,{"$f":"G35-H35","v":15000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"478\"))*BalanceN!$C$4:$C$9999)","v":0},"DV","Ecart de conversion-Passif",12,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"479\"))*BalanceN!$H$4:$H$9999)","v":2500925},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"479\"))*BalanceN!$D$4:$D$9999)","v":0}]
[null,"BZ","TOTAL GENERAL",null,null,null,{"$f":"SUM(G35,G34,G30,G23)","v":1407259359},{"$f":"SUM(H35,H34,H30,H23)","v":352834881},{"$f":"SUM(I35,I34,I30,I23)","v":1054424478},{"$f":"SUM(J35,J34,J30,J23)","v":446088093},"DZ","TOTAL GENERAL",null,{"$f":"SUM(N35,N34,N30,N23)","v":1054424478},{"$f":"SUM(O35,O34,O30,O23)","v":446088093}]
[]
[]
[]
[null,null,null,null,null,null,null,"Colonne1","Colonne2","Colonne3"]
[null,null,null,null,null,null,null,"EQUILIBRE ACTIF - PASSIF",null,{"$f":"+J26-'TABLEAU DES FLUX DE TRESORERIE'!J13","v":172114759}]
[null,null,null,null,null,null,null,null,"N",{"$f":"+I36-N36","v":0}]
[null,null,null,null,null,null,null,null,"N-1",{"$f":"+J36-O36","v":0}]

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[null,null,null,null,"COMPTE DE RESULTAT AU 31 DECEMBRE"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",null,{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Réf","LIBELLES",null,null,null,"Note"]
[null,null,null,null,null,null,null,null,null,null,"Net","Net"]
[null,null,null,null,"TA","Ventes de marchandises",null,"A"," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"701\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"701\"))*BalanceN!$G$4:$G$9999)","v":110000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"701\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"701\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"RA","Achats de marchandises",null,null,"  - ",22,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"601\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"601\"))*BalanceN!$H$4:$H$9999)","v":-75000000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"601\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"601\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"RB","Variation de stocks de marchandises",null,null,"  -/+",6,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6031\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6031\"))*BalanceN!$H$4:$H$9999)","v":5000000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6031\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6031\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"XA","MARGES COMMERCIALE (Somme TA à RB)",null,null,null,null,{"$f":"SUM(K8:K10)","v":40000000},{"$f":"SUM(L8:L10)","v":0}]
[null,null,null,null,"TB","Ventes de produits fabriqués",null,"B"," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"702\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"703\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"704\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"702\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"703\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"704\"))*BalanceN!$G$4:$G$9999)","v":1918144745},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"702\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"703\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"704\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"702\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"703\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"704\"))*'BalanceN-1'!$G$4:$G$9999)","v":1857424110}]
[null,null,null,null,"TC","Travaux, services vendus",null,"C"," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"705\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"706\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"705\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"706\"))*BalanceN!$G$4:$G$9999)","v":12672000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"705\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"706\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"705\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"706\"))*'BalanceN-1'!$G$4:$G$9999)","v":12804000}]
[null,null,null,null,"TD","Produits accessoires",null,"D"," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"707\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"707\"))*BalanceN!$G$4:$G$9999)","v":1130000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"707\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"707\"))*'BalanceN-1'!$G$4:$G$9999)","v":1598780}]
[null,null,null,null,"XB","CHIFFRE D'AFFAIRES (A+B+C+D)",null,null,null,null,{"$f":"SUM(K12:K14,K8)","v":2041946745},{"$f":"SUM(L12:L14,L8)","v":1871826890}]
[null,null,null,null,"TE","Production stockée (ou déstockage)",null,null,"  -/+",6,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"73\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"73\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"73\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"73\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"TF","Production immobilisée",null,null," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$G$4:$G$9999)","v":4500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"TG","Subventions d'exploitation",null,null," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"TH","Autres produits",null,null," +",21,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$G$4:$G$9999)","v":3436978},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$G$4:$G$9999)","v":11486537}]
[null,null,null,null,"TI","Transferts de charges d'exploitation",null,null," +",12,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"781\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"781\"))*BalanceN!$G$4:$G$9999)","v":3233550},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"781\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"781\"))*'BalanceN-1'!$G$4:$G$9999)","v":5817880}]
[null,null,null,null,"RC","Achats de matières premières et fournitures liées",null,null," -",22,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"602\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"602\"))*BalanceN!$H$4:$H$9999)","v":-928303692},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"602\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"602\"))*'BalanceN-1'!$H$4:$H$9999)","v":-954585472}]
[null,null,null,null,"RD","Variation de stocks de matières premières et fournitures liées",null,null," -/+",6,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6032\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6032\"))*BalanceN!$H$4:$H$9999)","v":106416},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6032\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6032\"))*'BalanceN-1'!$H$4:$H$9999)","v":-2830600}]
[null,null,null,null,"RE","Autres achats",null,null," - ",22,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"604\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"605\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"608\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"604\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"605\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"608\"))*BalanceN!$H$4:$H$9999)","v":-158266959},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"604\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"605\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"608\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"604\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"605\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"608\"))*'BalanceN-1'!$H$4:$H$9999)","v":-161120517}]
[null,null,null,null,"RF","Variation de stocks d'autres approvisionnements",null,null," -/+",6,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6033\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6033\"))*BalanceN!$H$4:$H$9999)","v":-2414711},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6033\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6033\"))*'BalanceN-1'!$H$4:$H$9999)","v":1884647}]
[null,null,null,null,"RG","Transports",null,null," -",23,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"61\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"61\"))*BalanceN!$H$4:$H$9999)","v":-329146672},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"61\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"611\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"61\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"611\"))*'BalanceN-1'!$H$4:$H$9999)","v":-329073556}]
[null,null,null,null,"RH","Services extérieurs",null,null," -",24,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"62\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"63\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"62\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"63\"))*BalanceN!$H$4:$H$9999)","v":-72599329},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"62\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"63\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6235\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6256\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6321\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6323\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"62\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"63\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6235\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6256\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6321\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6323\"))*'BalanceN-1'!$H$4:$H$9999)","v":-60787379}]
[null,null,null,null,"RI","Impôts et taxes",null,null," -",25,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"64\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"64\"))*BalanceN!$H$4:$H$9999)","v":-3135200},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"64\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"64\"))*'BalanceN-1'!$H$4:$H$9999)","v":-110000}]
[null,null,null,null,"RJ","Autres charges",null,null," -",26,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"65\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"65\"))*BalanceN!$H$4:$H$9999)","v":-4263929},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"65\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"65\"))*'BalanceN-1'!$H$4:$H$9999)","v":-67670}]
[null,null,null,null,"XC","VALEUR AJOUTEE (XB+RA+RB) + (Somme TE à RJ)",null,null,null,null,{"$f":"SUM(K16:K28,K15,K9,K10)","v":485093197},{"$f":"SUM(L16:L28,L15,L9,L10)","v":382440760}]
[null,null,null,null,"RK","Charges de personnel",null,null," -",27,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"66\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"66\"))*BalanceN!$H$4:$H$9999)","v":-218217093},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"66\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"66\"))*'BalanceN-1'!$H$4:$H$9999)","v":-208852251}]
[null,null,null,null,"XD","EXCEDENT BRUT D'EXPLOITATION (XC+RK)",null,null,null,28,{"$f":"SUM(K29:K30)","v":266876104},{"$f":"SUM(L29:L30)","v":173588509}]
[null,null,null,null,"TJ","Reprises d'amortissements, provisions et dépréciations",null,null," +",28,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"791\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"798\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"799\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"791\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"798\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"799\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"RL","Dotations aux amortissements, aux provisions et dépréciations",null,null," -","3C&28",{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"681\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"691\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6811\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6912\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"681\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"691\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6811\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6912\"))*BalanceN!$H$4:$H$9999)","v":-26511313},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"681\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"691\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6811\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6912\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"681\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"691\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6811\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6912\"))*'BalanceN-1'!$H$4:$H$9999)","v":-31615755}]
[null,null,null,null,"XE","RESULTAT D'EXPLOITATION (XD+TJ+RL)",null,null,null,null,{"$f":"SUM(K31:K33)","v":240364791},{"$f":"SUM(L31:L33)","v":141972754}]
[null,null,null,null,"TK","Revenus financiers et assimilés",null,null," +",29,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"77\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"77\"))*BalanceN!$G$4:$G$9999)","v":7500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"77\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"77\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"TL","Reprises de provisions et dépréciations financières",null,null," +",28,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"797\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"797\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"TM","Transferts de charges financières",null,null," +",12,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"787\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"787\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"787\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"787\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"RM","Frais financiers et charges assimilées",null,null," -",29,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"67\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"67\"))*BalanceN!$H$4:$H$9999)","v":-3500000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"67\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"67\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"RN","Dotations aux provisions et aux dépréciations financières",null,null," -","3C&28",{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"697\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"697\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"697\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"697\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null,null,"XF","RESULTAT FINANCIER (Somme TK à RN)",null,null,null,null,{"$f":"SUM(K35:K39)","v":4000000},{"$f":"SUM(L35:L39)","v":0}]
[null,null,null,null,"XG","RESULTAT DES ACTIVITES ORDINAIRES (XE+XF)",null,null,null,null,{"$f":"SUM(K34,K40)","v":244364791},{"$f":"SUM(L34,L40)","v":141972754}]
[null,null,null,null,"TN","Produits des cessions d'immobilisations",null,null,"+","3D",{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"82\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"82\"))*BalanceN!$G$4:$G$9999)","v":127119},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"82\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"82\"))*'BalanceN-1'!$G$4:$G$9999)","v":350000}]
[null,null,null,null,"TO","Autres Produits HAO",null,null," +",30,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"84\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"86\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"88\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"84\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"86\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"88\"))*BalanceN!$G$4:$G$9999)","v":2000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"84\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"86\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"88\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"84\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"86\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"88\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"RO","Valeurs comptables des cessions d'immobilisations",null,null," -","3D",{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"81\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"81\"))*'BalanceN-1'!$G$4:$G$9999)","v":-291667}]
[null,null,null,null,"RP","Autres Charges HAO",null,null," -",30,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"83\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"85\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"83\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"85\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"XH","RESULTAT HORS ACTIVITES ORDINAIRES (Somme TN à RP)",null,null,null,null,{"$f":"SUM(K42:K45)","v":2127119},{"$f":"SUM(L42:L45)","v":58333}]
[null,null,null,null,"RQ","Participation des travailleurs",null,null," -",30,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"87\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"87\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,"RS","Impôts sur le résultat",null,null,"-",null,{"$f":"-'CALCULS FISCAUX'!G62","v":-67660025},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"89\"))*'BalanceN-1'!$G$4:$G$9999)","v":-23411413}]
[null,null,null,null,"XI","RESULTAT NET (XG+XH+RQ+RS)",null,null,null,null,{"$f":"SUM(K47:K48,K41,K46)","v":178831885},{"$f":"SUM(L47:L48,L41,L46)","v":118619674}]

{"sheet":"TABLEAU DES FLUX DE TRESORERIE","index":17,"n_rows":43,"n_cols":14,"rows_kept":43,"cut":false,"hidden":false,"merged":[[32,2,32,5],[38,1,38,9],[13,6,14,9],[15,2,15,5],[19,2,19,5],[33,2,33,5],[13,1,14,1],[36,1,37,1],[27,2,27,5],[22,2,22,5],[13,2,13,5],[21,2,21,5],[6,2,6,5],[11,2,11,3],[0,1,0,9],[2,7,2,8],[3,7,3,8],[4,2,4,5],[5,2,5,6],[3,3,3,5],[2,3,2,6],[7,2,7,5],[10,2,10,3]]}
[null,"TABLEAU DES FLUX DE TRESORERIE"]
[]
[null,"Désignation entité:…………………………………….",null,{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,"Numéro d'identification:………………………………..",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,"Réf","LIBELLES",null,null,null,null,"Note"]
[null,"ZA","Trésorerie nette au 1er janvier                                                                     (Trésorerie actif N-1 - Trésorerie Passif N-1)",null,null,null,"A",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"50\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"51\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"54\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"55\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"57\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"581\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"582\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"472\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"52\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"53\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"561\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"566\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"564\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"565\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"472\"))*BalanceN!$D$4:$D$9999)","v":74584157},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"50\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"51\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"52\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"53\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"54\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"55\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"57\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"581\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"582\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"472\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"52\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"53\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"561\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"566\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"564\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"565\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"472\"))*'BalanceN-1'!$D$4:$D$9999)","v":33595404}]
[null,null,"Flux de trésorerie provenant des activités opérationnelles"]
[null,"FA","Capacité d'Autofinancement Globale (CAFG)",null,null,null,null,null,{"$f":"'COMPTE DE RESULTAT'!K31+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"654\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"754\"))*BalanceN!$H$4:$H$9999)+'COMPTE DE RESULTAT'!K40+'COMPTE DE RESULTAT'!K43+'COMPTE DE RESULTAT'!K45+'COMPTE DE RESULTAT'!K47+'COMPTE DE RESULTAT'!K48","v":205216079},{"$f":"'COMPTE DE RESULTAT'!L31+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"654\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"754\"))*'BalanceN-1'!$H$4:$H$9999)+'COMPTE DE RESULTAT'!L40+'COMPTE DE RESULTAT'!L43+'COMPTE DE RESULTAT'!L45+'COMPTE DE RESULTAT'!L47+'COMPTE DE RESULTAT'!L48","v":150177096}]
[null,"FB"," - Variation Actif circulant HAO (1)",null,null,null,null,null,{"$f":"-(BILAN!I24-BILAN!J24-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\"))*BalanceN!$C$4:$C$9999)))","v":-2000000},{"$f":"-(BILAN!J24-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"485\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"488\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"498\"))*'BalanceN-1'!$D$4:$D$9999)-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"485\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"485\"))*'BalanceN-1'!$C$4:$C$9999)))","v":0}]
[null,"FC"," - Variation des stocks",null,null,null,null,null,{"$f":"-(BILAN!I25-BILAN!J25)","v":-2691705},{"$f":"-(BILAN!J25-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"31\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"32\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"33\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"34\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"35\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"36\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"37\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"38\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"39\"))*'BalanceN-1'!$D$4:$D$9999))","v":945953}]
[null,"FD"," - Variations des créances",null,null,null,null,null,{"$f":"-(BILAN!I26-BILAN!J26+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4781\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4791\"))*BalanceN!$H$4:$H$9999)-((SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"414\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"458\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4494\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4751\"))*BalanceN!$G$4:$G$9999))-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"414\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"458\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4494\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4751\"))*BalanceN!$C$4:$C$9999))))","v":-45792222},{"$f":"-(BILAN!J26-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"409\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"490\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"41\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"491\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"185\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"42\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"43\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"44\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"45\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"46\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"47\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"478\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"492\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"493\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"494\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"495\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"496\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"497\"))*'BalanceN-1'!$D$4:$D$9999))+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4781\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4791\"))*'BalanceN-1'!$H$4:$H$9999)-((SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"414\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"458\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4494\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4751\"))*'BalanceN-1'!$G$4:$G$9999))-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"414\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"458\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4494\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4751\"))*'BalanceN-1'!$C$4:$C$9999))))","v":-25371738}]
[null,"FE"," + Variation  du Passif circulant (1)",null,null,null,null,null,{"$f":"BILAN!N30-BILAN!O30-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4783\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4793\"))*BalanceN!$H$4:$H$9999)-((SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"404\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"481\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"482\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4752\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"472\"))*BalanceN!$H$4:$H$9999))-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"404\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"481\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"482\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4752\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"472\"))*BalanceN!$D$4:$D$9999)))","v":15502831},{"$f":"BILAN!O30-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"481\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"482\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"484\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4998\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"419\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"40\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"409\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"42\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"43\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"44\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"185\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"45\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"46\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"47\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"479\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"499\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4998\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"599\"))*'BalanceN-1'!$D$4:$D$9999))-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4783\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4793\"))*'BalanceN-1'!$H$4:$H$9999)-((SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"404\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"481\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"482\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4752\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"472\"))*'BalanceN-1'!$H$4:$H$9999))-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"404\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"481\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"482\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4752\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"472\"))*'BalanceN-1'!$D$4:$D$9999)))","v":-27602541}]
[null,null,"Variation du BF lié aux activités opérationnelles (FB+FC+FD+FE) :"]
[null,null,null,null,{"$f":"-SUM(I10:I13)","v":34981096},{"$f":"-SUM(J10:J13)","v":52028326}]
[null,"ZB","Flux de trésorerie provenant des activités opérationnelles              (somme FA à FE)",null,null,null,"B",null,{"$f":"SUM(I9:I13)","v":170234983},{"$f":"SUM(J9:J13)","v":98148770}]
[null,"FF"," - Décaissements liés aux acquisitions d'immobilisations incorporelles",null,null,null,null,null,{"$f":"-(BILAN!I8-BILAN!J8+((SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6913\"))*BalanceN!$G$4:$G$9999))+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"811\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6541\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4811\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4041\"))*BalanceN!$H$4:$H$9999)+(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4821\"))*BalanceN!$H$4:$H$9999))+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\"))*BalanceN!$C$4:$C$9999)))","v":-2000000},{"$f":"-(BILAN!J8-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"211\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2181\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2191\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2811\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"28181\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2911\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29181\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29191\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"212\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"213\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"214\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2193\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2812\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2813\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2814\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2912\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2913\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2914\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29193\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"215\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"216\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2815\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2816\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2915\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2916\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"217\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"218\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2198\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2181\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2817\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2818\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2917\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2918\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2919\")-(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"28181\")-(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29181\")-(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29191\")-(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29193\"))*'BalanceN-1'!$D$4:$D$9999))++((SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6812\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6913\"))*'BalanceN-1'!$G$4:$G$9999))+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"811\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6541\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4811\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4041\"))*'BalanceN-1'!$H$4:$H$9999)+(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4821\"))*'BalanceN-1'!$H$4:$H$9999))+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"251\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"251\"))*'BalanceN-1'!$C$4:$C$9999)))","v":0}]
[null,"FG"," - Décaissements liés aux acquisitions d'immobilisations corporelles",null,null,null,null,null,{"$f":"-(BILAN!I13-BILAN!J13+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6914\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6542\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4042\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"48182\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4822\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$C$4:$C$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"154\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"17\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1984\"))*BalanceN!$H$4:$H$9999))","v":-327218000},{"$f":"-(BILAN!J13-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"22\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"282\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"292\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"231\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"232\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"233\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"237\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2391\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2831\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2832\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2833\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2837\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2931\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2932\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2933\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2937\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29391\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"234\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"235\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"238\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2392\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2393\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2834\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2835\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2838\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2934\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2935\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2938\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29392\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29393\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"24\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"245\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2495\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"284\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"294\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2845\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2945\")-(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29495\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"245\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2495\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2845\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"2945\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"29495\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"252\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"252\"))*'BalanceN-1'!$C$4:$C$9999))+(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6813\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6914\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"812\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6542\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4812\")+(LEFT('BalanceN-1'!$A$4:$A$9999,5)=\"48182\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4042\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4822\"))*'BalanceN-1'!$E$4:$E$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"252\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"252\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"154\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"106\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"17\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"1984\"))*'BalanceN-1'!$H$4:$H$9999)))","v":-17971503}]
[null,"FH"," - Décaissements liés aux acquisitions d'immobilisations financières",null,null,null,null,null,{"$f":"-(BILAN!I20-BILAN!J20+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"697\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"697\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"816\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4813\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$F$4:$F$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"274\"))*BalanceN!$F$4:$F$9999))","v":-601175},{"$f":"-(BILAN!J20-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"26\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"296\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"27\"))*'BalanceN-1'!$C$4:$C$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"297\"))*'BalanceN-1'!$D$4:$D$9999))+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"697\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"697\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"816\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4813\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"27\"))*'BalanceN-1'!$F$4:$F$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"274\"))*'BalanceN-1'!$F$4:$F$9999))","v":-958379}]
[null,"FI"," + Encaissements liés aux cessions d'immobilisations incorporelles et corporelles",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"82\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"826\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"754\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4856\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"414\"))*BalanceN!$E$4:$E$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4856\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"414\"))*BalanceN!$F$4:$F$9999)","v":367119},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"82\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"826\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"754\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"485\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4856\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"414\"))*'BalanceN-1'!$E$4:$E$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"485\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4856\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"414\"))*'BalanceN-1'!$F$4:$F$9999)","v":590000}]
[null,"FJ"," + Encaissements liés aux cessions d'immobilisations financières",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"826\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4856\"))*BalanceN!$E$4:$E$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4856\"))*BalanceN!$F$4:$F$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$F$4:$F$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"274\"))*BalanceN!$F$4:$F$9999)","v":730043},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"826\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4856\"))*'BalanceN-1'!$E$4:$E$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4856\"))*'BalanceN-1'!$F$4:$F$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"27\"))*'BalanceN-1'!$F$4:$F$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"274\"))*'BalanceN-1'!$F$4:$F$9999)","v":1179865}]
[null,"ZC","Flux de trésorerie provenant des activités d'investissement       (Somme FF à FJ)",null,null,null,"C",null,{"$f":"SUM(I17:I21)","v":-328722013},{"$f":"SUM(J17:J21)","v":-17160017},null,null,null,{"$f":"M22-#REF!","v":{"$error":"#REF!"}}]
[null,null,"Flux de trésorerie provenant du financement par les capitaux propres"]
[null,"FK"," + Augmentations de capital par apports nouveaux",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"10\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"10\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$D$4:$D$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"109\"))*BalanceN!$G$4:$G$9999)-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4581\"))*BalanceN!$C$4:$C$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"467\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4581\"))*BalanceN!$G$4:$G$9999))","v":200000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"10\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"106\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"10\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"106\"))*'BalanceN-1'!$D$4:$D$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"109\"))*'BalanceN-1'!$G$4:$G$9999)-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4581\"))*'BalanceN-1'!$C$4:$C$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"467\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4581\"))*'BalanceN-1'!$G$4:$G$9999))","v":0}]
[null,"FL"," + Subventions d'investissement reçues",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"14\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"799\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"14\"))*BalanceN!$D$4:$D$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4582\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4494\"))*BalanceN!$C$4:$C$9999)-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4582\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4494\"))*BalanceN!$G$4:$G$9999))","v":2000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"14\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"799\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"14\"))*'BalanceN-1'!$D$4:$D$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4582\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4494\"))*'BalanceN-1'!$C$4:$C$9999)-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4582\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4494\"))*'BalanceN-1'!$G$4:$G$9999))","v":0}]
[null,"FM"," - Prélèvement sur le capital",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"10\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$D$4:$D$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"10\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"106\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"109\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"10\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"106\"))*'BalanceN-1'!$D$4:$D$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"10\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"106\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"109\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"FN"," - Dividendes versés",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"13\"))*BalanceN!$F$4:$F$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"13\"))*BalanceN!$E$4:$E$9999)","v":-90000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"12\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"13\"))*'BalanceN-1'!$F$4:$F$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"12\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"13\"))*'BalanceN-1'!$E$4:$E$9999)","v":26631518}]
[null,"FD","Flux de trésorerie provenant des capitaux propres                          (Somme FK à FN)",null,null,null,"D",null,{"$f":"SUM(I24:I27)","v":112000000},{"$f":"SUM(J24:J27)","v":26631518}]
[null,null,"Trésorerie provenant du financement par les capitaux étrangers"]
[null,"FO"," + Emprunts",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"16\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"166\"))*BalanceN!$F$4:$F$9999)","v":100000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"16\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"166\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,"FP"," + Autres dettes financières",null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"18\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"183\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"18\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"183\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,"FQ"," - Remboursement des emprunts et autres dettes financières",null,null,null,null,null,{"$f":"-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"16\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"17\")+(LEFT(BalanceN!$A$4:$A$9999,2)=\"18\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"166\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"176\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"183\"))*BalanceN!$E$4:$E$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4794\"))*BalanceN!$F$4:$F$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4784\"))*BalanceN!$E$4:$E$9999))","v":-5000000},{"$f":"-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"16\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"17\")+(LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"18\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"166\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"176\")-(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"183\"))*'BalanceN-1'!$E$4:$E$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4794\"))*'BalanceN-1'!$F$4:$F$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4784\"))*'BalanceN-1'!$E$4:$E$9999))","v":0}]
[null,"ZE","Flux de trésorerie provenant des capitaux étrangers                           (Somme FO à FQ)",null,null,null,"E",null,{"$f":"SUM(I30:I32)","v":95000000},{"$f":"SUM(J30:J32)","v":0}]
[null,"ZF","Flux de trésorerie provenant des activités de financement (D+E)",null,null,null,"F",null,{"$f":"SUM(I28,I33)","v":207000000},{"$f":"SUM(J28,J33)","v":26631518}]
[null,"ZG","VARIATION DE LA TRESORERIE NETTE DE LA PERIODE (B+C+F)",null,null,null,"G",null,{"$f":"SUM(I16,I22,I34)","v":48512970},{"$f":"SUM(J16,J22,J34)","v":107620271}]
[null,"ZH","Trésorerie nette au 31 décembre (G+A)",null,null,null,"H",null,{"$f":"SUM(I7,I35)","v":123097127},{"$f":"SUM(J7,J35)","v":141215675}]
[null,null,"Contrôle : Trésorerie actif N - Trésorerie Passif N"]
[]
[null,"(1) à l’exclusion des variations des créances et dettes liées aux activités d’investissement (variation des créances sur cession  d’immobilisation et des dettes sur acquisition ou production d’immobilisation) et de financement (par exemple : variation des créances sur subventions d’investissements reçues)."]
[]
[null,null,null,"EQUILIBRE TRESORERIE"]
[null,null,null,null,"N",{"$f":"+I36-E38","v":123097127}]
[null,null,null,null,"N-1",{"$f":"+J36-F38","v":141215675}]

{"sheet":"NOTE 1","index":18,"n_rows":41,"n_cols":10,"rows_kept":41,"cut":false,"hidden":false,"merged":[[41,3,46,9],[0,3,0,9],[5,5,6,5],[5,6,6,6],[5,7,5,9],[5,3,6,4],[2,4,2,7]]}
[{"$f":"IF(G30>0,1,0)","v":0},null,null,"NOTE 1 : DETTES GARANTIES PAR DES SURETES REELLES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"LIBELLES",null,"Note","Montant brut","SURETES REELES"]
[null,null,null,null,null,null,null,"Hypothèques","Nantissements","Gages/Autres"]
[null,null,null,"Dettes financières et ressources assimilées"]
[null,null,null,"Emprunts obligataires convertibles"]
[null,null,null,"Autres emprunts obligataires"]
[null,null,null,"Emprunts et dettes des établissements de crédit"]
[null,null,null,"Autres dettes financières"]
[null,null,null,"SOUS TOTAL (1)",null,null,{"$f":"SUM(G9:G12)","v":0},{"$f":"SUM(H9:H12)","v":0},{"$f":"SUM(I9:I12)","v":0},{"$f":"SUM(J9:J12)","v":0}]
[null,null,null,"Dettes de location-acquisition"]
[null,null,null,"Dettes de crédit-bail immobilier"]
[null,null,null,"Dettes de crédit-bail mobilier"]
[null,null,null,"Dettes sur contrats de location-vente"]
[null,null,null,"Dettes sur contrats de location-acquisition"]
[null,null,null,"SOUS TOTAL (2)",null,null,{"$f":"SUM(G15:G18)","v":0},{"$f":"SUM(H15:H18)","v":0},{"$f":"SUM(I15:I18)","v":0},{"$f":"SUM(J15:J18)","v":0}]
[null,null,null,"Dettes du Passif circulant"]
[null,null,null,"Fournisseurs et comptes rattachés"]
[null,null,null,"Clients"]
[null,null,null,"Personnel"]
[null,null,null,"Sécurité sociale et organismes sociaux"]
[null,null,null,"Etat"]
[null,null,null,"Organismes internationaux"]
[null,null,null,"Associés et groupe"]
[null,null,null,"Créditeurs divers"]
[null,null,null,"SOUS TOTAL (3)",null,null,{"$f":"SUM(G21:G28)","v":0},{"$f":"SUM(H21:H28)","v":0},{"$f":"SUM(I21:I28)","v":0},{"$f":"SUM(J21:J28)","v":0}]
[null,null,null,"TOTAL (1) + (2) + (3)",null,null,{"$f":"G13+G19+G29","v":0},{"$f":"H13+H19+H29","v":0},{"$f":"I13+I19+I29","v":0},{"$f":"J13+J19+J29","v":0}]
[null,null,null,"ENGAGEMENTS FINANCIERS",null,null,null,null,"Engagements donnés","Engagements reçus"]
[null,null,null,"Engagements consentis à des entités liées"]
[null,null,null,"Primes de remboursement non échues"]
[null,null,null,"Avals, cautions, garanties"]
[null,null,null,"Hypothèses, nantissements, gages, autres"]
[null,null,null,"Effets escomptés non échus"]
[null,null,null,"Créances commerciales et professionnelles cédées"]
[null,null,null,"Abandonds de créances conditionnelles"]
[null,null,null,"TOTAL  ",null,null,{"$f":"SUM(G32:G38)","v":0},{"$f":"SUM(H32:H38)","v":0},{"$f":"SUM(I32:I38)","v":0},{"$f":"SUM(J32:J38)","v":0}]
[]
[null,null,null,"COMMENTAIRE"]

{"sheet":"NOTE 2","index":19,"n_rows":41,"n_cols":11,"rows_kept":41,"cut":false,"hidden":false,"merged":[[41,4,48,10],[40,4,40,10],[0,4,0,10],[2,5,2,8],[5,4,5,10],[18,4,18,10],[29,4,29,10],[6,4,17,10],[19,4,28,10],[30,4,39,10]]}
[null,null,null,null,"NOTE 2 : INFORMATIONS OBLIGATOIRES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"A- DECLARATION DE CONFORMITE AU SYSCOA"]
[null,null,null,null,"Les présents états financiers ont été établis en conformité avec le Système comptable OHADA et l'Acte Uniforme relatif au Droit Comptable et à l'information financière"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"B- REGLES ET METHODES COMPTABLES"]
[null,null,null,null,"Les présents états financiers ont été élaborés en respect des postulats, des conventions et des règles d'évaluation édictés par le SYSCOHADA et l'Acte Uniforme"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"C- DEROGATION AUX POSTULATS ET CONVENTIONS COMPTABLES"]
[null,null,null,null,"Tous les postulats et conventions comptables ont été respectés sans dérogations"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"D- INFORMATIONS COMPLEMENTAIRES RELATIVES AU BILAN, AU COMPTE DE RESULTAT ET AU TABLEAU DES FLUX DE TRESORERIE"]

{"sheet":"NOTE 3A","index":20,"n_rows":29,"n_cols":11,"rows_kept":29,"cut":false,"hidden":false,"merged":[[29,2,40,10],[20,2,20,3],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[5,8,6,8],[2,3,2,6],[2,8,2,9],[3,8,3,9],[0,2,0,10],[5,2,5,3],[5,9,6,9],[5,10,6,10]]}
[{"$f":"IF(E27>0,1,0)","v":1},null,"NOTE 3 A : IMMOBILISATIONS BRUTES"]
[]
[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,"                                         SITUATIONS ET MOUVEMENTS         ",null,"Montant brut à l'ouverture de l'exercice","Acquisition Apports créations","Virements de postes à postes","Suite à une réévaluation pratiquée au cours de l'exercice","Cession Scission Hors services","Virements de poste à poste","Montant brut à la clôture de l'exercice"]
[null,null,"RUBRIQUES"]
[null,null,"IMMOBILISATIONS INCORPORELLES",null,{"$f":"SUM(E9:E12)","v":2650000},{"$f":"SUM(F9:F12)","v":2000000},0,{"$f":"SUM(H9:H12)","v":0},{"$f":"SUM(I9:I12)","v":0},{"$f":"SUM(J9:J12)","v":0},{"$f":"SUM(K9:K12)","v":4650000}]
[null,null,"Frais de développement et de prospection",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$E$4:$E$9999)-G9-H9","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$F$4:$F$9999)-J9","v":0},null,{"$f":"E9+F9+G9+H9-I9-J9","v":0}]
[null,null,"Licences, logiciels et droit au bail",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$C$4:$C$9999)","v":1050000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$E$4:$E$9999)-G10-H10","v":2000000},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$F$4:$F$9999)-J10","v":0},null,{"$f":"E10+F10+G10+H10-I10-J10","v":3050000}]
[null,null,"Fonds commercial et droit au bail",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"215\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"216\"))*BalanceN!$C$4:$C$9999)","v":1600000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"215\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"216\"))*BalanceN!$E$4:$E$9999)-G11-H11","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"215\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"216\"))*BalanceN!$F$4:$F$9999)-J11","v":0},null,1600000]
[null,null,"Autres immobilisations incorporelles",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$E$4:$E$9999)-G12-H12","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$F$4:$F$9999)-J12","v":0},null,0]
[null,null,"IMMOBILISATIONS CORPORELLES",null,{"$f":"SUM(E14:E20)","v":551435323},{"$f":"SUM(F14:F20)","v":463468000},{"$f":"SUM(G14:G20)","v":0},43500000,{"$f":"SUM(I14:I20)","v":45992979},0,1012410344]
[null,null,"Terrains hors immeuble de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2281\"))*BalanceN!$C$4:$C$9999)","v":35173950},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\"))*BalanceN!$E$4:$E$9999)-G14-H14","v":0},null,3500000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\"))*BalanceN!$F$4:$F$9999)-J14","v":0},null,{"$f":"E14+F14+G14+H14-I14-J14","v":38673950}]
[null,null,"Terrains - immeuble de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2281\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2281\"))*BalanceN!$E$4:$E$9999)-G15-H15","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2281\"))*BalanceN!$F$4:$F$9999)-J15","v":0},null,{"$f":"E15+F15+G15+H15-I15-J15","v":0}]
[null,null,"Bâtiments hors immeuble de placement Bâtiments",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2315\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2325\"))*BalanceN!$C$4:$C$9999)","v":286411100},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\"))*BalanceN!$E$4:$E$9999)-G16-H16","v":430000000},null,25000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\"))*BalanceN!$F$4:$F$9999)-J16","v":0},null,741411100]
[null,null,"Bâtiments - immeuble de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2315\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2325\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2315\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2325\"))*BalanceN!$E$4:$E$9999)-G17-H17","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2315\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2325\"))*BalanceN!$F$4:$F$9999)-J17","v":0},null,0]
[null,null,"Aménagements, agencements et installations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$C$4:$C$9999)","v":71328267},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$E$4:$E$9999)-G18-H18","v":0},null,2000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$F$4:$F$9999)-J18","v":0},null,73328267]
[null,null,"Matériel, mobilier et actifs biologiques",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$C$4:$C$9999)","v":104472006},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$E$4:$E$9999)-G19-H19","v":21468000},null,3000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$F$4:$F$9999)-J19","v":45992979},null,82947027]
[null,null,"Matériel de transport",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$C$4:$C$9999)","v":54050000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$E$4:$E$9999)-G20-H20","v":12000000},null,10000000,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$F$4:$F$9999)-J20","v":0},null,76050000]
[null,null,"AVANCES ET ACOMPTES VERSES SUR IMMOBILISATIONS",null,{"$f":"SUM(E22:E23)","v":0},{"$f":"SUM(F22:F23)","v":25000000},{"$f":"SUM(G22:G23)","v":0},0,5000000,0,20000000]
[null,null,"Immobilisations incorporelles",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\"))*BalanceN!$E$4:$E$9999)-G22-H22","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"251\"))*BalanceN!$F$4:$F$9999)-J22","v":0},null,0]
[null,null,"Immobilisations corporelles",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$E$4:$E$9999)-G23-H23","v":25000000},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"252\"))*BalanceN!$F$4:$F$9999)-J23","v":5000000},null,{"$f":"E23+F23+G23+H23-I23-J23","v":20000000}]
[null,null,"IMMOBILISATIONS FINANCIERES",null,{"$f":"SUM(E25:E26)","v":4548658},{"$f":"SUM(F25:F26)","v":601175},0,0,730043,0,4419790]
[null,null,"Titres de participation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$E$4:$E$9999)-G25-H25","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$F$4:$F$9999)-J25","v":0},null,0]
[null,null,"Autres immobilisations financières",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$C$4:$C$9999)","v":4548658},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$E$4:$E$9999)-G26-H26","v":601175},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$F$4:$F$9999)-J26","v":730043},null,4419790]
[null,null,"TOTAL GENERAL",null,{"$f":"+E8+E13+E21+E24","v":558633981},{"$f":"+F8+F13+F21+F24","v":491069175},0,43500000,51723022,0,1041480134]
[]
[null,null,"COMMENTAIRE"]

{"sheet":"NOTE 3B","index":21,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[[20,1,42,10],[10,1,10,2],[16,1,16,2],[0,1,0,10],[2,8,2,9],[3,8,3,9],[2,2,2,5],[5,1,5,2],[5,5,5,7],[5,8,5,9],[5,3,6,3]]}
[{"$f":"IF(E18>0,1,0)","v":0},"NOTE 3 A :BIENS PRIS EN LOCATION ACQUISITION"]
[]
[null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,"SITUATIONS ET MOUVEMENTS",null,"Nature du Contrat (I;M;A) (1)","A","AUGMENTATIONS (B)",null,null,"DIMINUTION (C )",null,"D = A + B - C"]
[null,"RUBRIQUES",null,null,"Montant brut à l'ouverture de l'exercice","Acquisition Apports Créations","Virements de poste à poste","Suite à une réévaluation pratiquée au cours de l'exercie","Cession Scission Hors service","Virements de poste à poste","Montant brut à la clôture de l'exercie"]
[null,"Brevets, licences, logiciels et droits similaires",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2128\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"2133\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2128\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"2133\"))*BalanceN!$E$4:$E$9999)-G8-H8","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2128\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"2133\"))*BalanceN!$H$4:$H$9999)-J8","v":0},null,{"$f":"E8+F8+G8+H8-I8-J8","v":0}]
[null,"Fonds commercial et droit au bail",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2152\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2152\"))*BalanceN!$E$4:$E$9999)-G9-H9","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2152\"))*BalanceN!$H$4:$H$9999)-J9","v":0},null,{"$f":"E9+F9+G9+H9-I9-J9","v":0}]
[null,"Autres immobilisations incorporelles",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2189\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2189\"))*BalanceN!$E$4:$E$9999)-G10-H10","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2189\"))*BalanceN!$H$4:$H$9999)-J10","v":0},null,{"$f":"E10+F10+G10+H10-I10-J10","v":0}]
[null,"SOUS TOTAL : IMMOBILISATIONS INCORPORELLES",null,null,{"$f":"SUM(E8:E10)","v":0},{"$f":"SUM(F8:F10)","v":0},0,0,{"$f":"SUM(I8:I10)","v":0},0,{"$f":"SUM(K8:K10)","v":0}]
[null,"Terrains",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2286\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2286\"))*BalanceN!$E$4:$E$9999)-G12-H12","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2286\"))*BalanceN!$H$4:$H$9999)-J12","v":0},null,{"$f":"E12+F12+G12+H12-I12-J12","v":0}]
[null,"Bâtiments ",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2316\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2326\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2316\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2326\"))*BalanceN!$E$4:$E$9999)-G13-H13","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2316\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2326\"))*BalanceN!$H$4:$H$9999)-J13","v":0},null,{"$f":"E13+F13+G13+H13-I13-J13","v":0}]
[null,"Aménagements, agencements et installations",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2346\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2359\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2382\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2346\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2359\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2382\"))*BalanceN!$E$4:$E$9999)-G14-H14","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2346\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2359\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2382\"))*BalanceN!$H$4:$H$9999)-J14","v":0},null,0]
[null,"Matériel, mobilier et actifs biologiques",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2416\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2426\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2446\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2416\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2426\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2446\"))*BalanceN!$E$4:$E$9999)-G15-H15","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2416\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2426\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2446\"))*BalanceN!$H$4:$H$9999)-J15","v":0},null,0]
[null,"Matériel de transport",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"2456\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"2456\"))*BalanceN!$E$4:$E$9999)-G16-H16","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"2456\"))*BalanceN!$H$4:$H$9999)-J16","v":0},null,0]
[null,"SOUS TOTAL IMMOBILISATIONS CORPORELLES",null,null,{"$f":"SUM(E12:E16)","v":0},{"$f":"SUM(F12:F16)","v":0},{"$f":"SUM(G12:G16)","v":0},0,{"$f":"SUM(I12:I16)","v":0},0,0]
[null,"TOTAL GENERAL",null,{"$f":"+D11+D17","v":0},{"$f":"+E11+E17","v":0},{"$f":"+F11+F17","v":0},0,0,{"$f":"+I11+I17","v":0},0,0]
[]
[null,"COMMENTAIRE"]

{"sheet":"NOTE 3C","index":22,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[22,3,22,8],[18,3,18,4],[0,3,0,8],[6,3,6,4],[6,5,7,5],[6,6,7,6],[6,7,7,7],[6,8,7,8],[13,3,13,4],[14,3,14,4],[17,3,17,4],[7,3,7,4]]}
[{"$f":"IF(F20+G20+H20+I20>0,1,0)","v":1},null,null,"NOTE 3 C : IMMOBILISATIONS : AMORTISSEMENTS"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,null,"A ","B","C","D = A + B - C"]
[null,null,null,"                                         SITUATIONS ET MOUVEMENTS         ",null,"Amortissements cumulés à l'ouverture de l'exercice","Augmentation: Dotation de l'exercice","Diminution: Amortissements relatifs aux éléments sortis de l'actif","Cumul des amortissements à la clôture de l'exercice"]
[null,null,null,"RUBRIQUES"]
[null,null,null,"Frais de développement et de prospection",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"F9+G9-H9","v":0}]
[null,null,null,"Licences, logiciels et droit au bail",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"F10+G10-H10","v":0}]
[null,null,null,"Fonds commercial et droit au bail",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2815\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2816\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2815\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2816\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2815\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2816\"))*BalanceN!$E$4:$E$9999)","v":0},0]
[null,null,null,"Autres immobilisations incorporelles",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$E$4:$E$9999)","v":0},0]
[null,null,null,"Sous total: Immobilisations incorporelles",null,{"$f":"SUM(F9:F12)","v":0},{"$f":"SUM(G9:G12)","v":0},{"$f":"SUM(H9:H12)","v":0},{"$f":"SUM(I9:I12)","v":0}]
[null,null,null,"Terrains ",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"F14+G14-H14","v":0}]
[null,null,null,"Bâtiments ",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\"))*BalanceN!$D$4:$D$9999)","v":150313959},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\"))*BalanceN!$F$4:$F$9999)","v":9734682},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"F15+G15-H15","v":160048641}]
[null,null,null,"Aménagements, agencements et installations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\"))*BalanceN!$D$4:$D$9999)","v":71328267},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\"))*BalanceN!$E$4:$E$9999)","v":0},71328267]
[null,null,null,"Matériel, mobilier et actifs biologiques",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$D$4:$D$9999)","v":72385970},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$F$4:$F$9999)","v":9147462},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$E$4:$E$9999)","v":45992979},35540453]
[null,null,null,"Matériel de transport",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$D$4:$D$9999)","v":53862500},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$F$4:$F$9999)","v":377500},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$E$4:$E$9999)","v":0},54240000]
[null,null,null,"Sous total: Immobilisations corporelles",null,{"$f":"SUM(F14:F18)","v":347890696},{"$f":"SUM(G14:G18)","v":19259644},{"$f":"SUM(H14:H18)","v":45992979},{"$f":"SUM(I14:I18)","v":321157361}]
[null,null,null,"TOTAL GENERAL",null,{"$f":"F13+F19","v":347890696},{"$f":"G13+G19","v":19259644},{"$f":"H13+H19","v":45992979},{"$f":"I13+I19","v":321157361}]
[]
[null,null,null,"COMMENTAIRE"]

{"sheet":"NOTE 3D","index":23,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[[22,3,29,9],[16,3,16,4],[10,3,10,4],[20,3,20,4],[0,3,0,9],[2,7,2,8],[3,7,3,8],[5,3,5,4]]}
[{"$f":"IF(F21>0,1,0)","v":1},null,null,"NOTE 3 D : IMMOBILISATIONS: PLUS-VALUES ET MOINS-VALUES DE CESSION"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"                                         SITUATIONS ET MOUVEMENTS         ",null,"Montant Brut","Amortissements pratiqués","Valeur comptable nette","Prix de cession","Plus value ou moins value"]
[null,null,null,"RUBRIQUES",null,"A","B","C = A - B","D","E = D - C"]
[null,null,null,"Frais de développement et de prospection",null,{"$f":"IF(I8=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"211\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2191\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I8=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2811\")+(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$E$4:$E$9999))","v":0},{"$f":"+F8-G8","v":0},null,{"$f":"I8-H8","v":0}]
[null,null,null,"Licences, logiciels et droit au bail",null,{"$f":"IF(I9=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"212\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"213\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"214\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2193\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I9=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2812\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2813\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2814\"))*BalanceN!$E$4:$E$9999))","v":0},{"$f":"+F9-G9","v":0},null,{"$f":"I9-H9","v":0}]
[null,null,null,"Autres immobilisations incorporelles",null,{"$f":"IF(I10=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"217\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"218\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2198\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2181\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I10=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2817\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2818\")-(LEFT(BalanceN!$A$4:$A$9999,5)=\"28181\"))*BalanceN!$E$4:$E$9999))","v":0},0,null,0]
[null,null,null,"SOUS TOTAL IMMOBILISATIONS INCORPORELLES",null,{"$f":"SUM(F8:F10)","v":0},{"$f":"SUM(G8:G10)","v":0},{"$f":"SUM(H8:H10)","v":0},{"$f":"SUM(I8:I10)","v":0},{"$f":"SUM(J8:J10)","v":0}]
[null,null,null,"Terrains ",null,{"$f":"IF(I12=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"22\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I12=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"282\"))*BalanceN!$E$4:$E$9999))","v":0},{"$f":"F12-G12","v":0},null,{"$f":"I12-H12","v":0}]
[null,null,null,"Bâtiments ",null,{"$f":"IF(I13=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"231\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"232\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"233\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"237\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2391\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I13=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2831\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2832\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2833\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2837\"))*BalanceN!$E$4:$E$9999))","v":0},{"$f":"F13-G13","v":0},null,{"$f":"I13-H13","v":0}]
[null,null,null,"Aménagements, agencements et installations",null,{"$f":"IF(I14=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"234\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"235\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"238\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2392\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2393\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I14=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2834\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2835\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2838\"))*BalanceN!$E$4:$E$9999))","v":0},0,null,0]
[null,null,null,"Matériel, mobilier et actifs biologiques",null,{"$f":"IF(I15=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"24\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$F$4:$F$9999))","v":45992979},{"$f":"IF(I15=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"284\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$E$4:$E$9999))","v":45992979},0,127119,127119]
[null,null,null,"Matériel de transport",null,{"$f":"IF(I16=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"245\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"2495\"))*BalanceN!$F$4:$F$9999))","v":0},{"$f":"IF(I16=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"2845\"))*BalanceN!$E$4:$E$9999))","v":0},0,null,0]
[null,null,null,"SOUS TOTAL IMMOBILISATIONS CORPORELLES",null,{"$f":"SUM(F12:F16)","v":45992979},{"$f":"SUM(G12:G16)","v":45992979},{"$f":"SUM(H12:H16)","v":0},{"$f":"SUM(I12:I16)","v":127119},{"$f":"SUM(J12:J16)","v":127119}]
[null,null,null,"Titres de participation",null,{"$f":"IF(I18=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$F$4:$F$9999))","v":0},null,{"$f":"F18-G18","v":0},null,{"$f":"I18-H18","v":0}]
[null,null,null,"Autres immobilisations financières",null,{"$f":"IF(I19=0,0,SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"27\"))*BalanceN!$F$4:$F$9999))","v":0},null,{"$f":"F19-G19","v":0},null,{"$f":"I19-H19","v":0}]
[null,null,null,"SOUS TOTAL IMMOBILISATIONS FINANCIERES",null,{"$f":"SUM(F18:F19)","v":0},{"$f":"SUM(G18:G19)","v":0},0,0,{"$f":"SUM(J18:J19)","v":0}]
[null,null,null,"TOTAL GENERAL",null,{"$f":"F11+F17+F20","v":45992979},{"$f":"G11+G17+G20","v":45992979},{"$f":"H11+H17+H20","v":0},{"$f":"I11+I17+I20","v":127119},{"$f":"J11+J17+J20","v":127119}]
[null,null,null,"COMMENTAIRE"]

{"sheet":"NOTE 3E","index":24,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[[21,4,28,7],[30,4,40,7],[18,4,18,6],[19,4,19,6],[0,4,0,7],[5,4,5,5],[5,6,5,7],[12,4,12,5],[6,6,6,7],[10,6,10,7],[11,6,11,7]]}
[{"$f":"IF(H20>0,1,0)","v":1},null,null,null,"NOTE 3 E : INFORMATIONS SUR LES REEVALUATIONS EFFECTUEES PAR L'ENTITE"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Nature des réévaluations",null,"Date des réévaluations"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Eléments réévalués par poste du bilan",null,"Montants coûts historiques","Ecarts et provisions spéciales de réévaluation"]
[null,null,null,null,"Terrains ",null,{"$f":"IF(H14=0,0,'NOTE 3A'!E14)","v":35173950},{"$f":"'NOTE 3A'!H14","v":3500000}]
[null,null,null,null,"Bâtiments ",null,{"$f":"IF(H15=0,0,'NOTE 3A'!E16)","v":286411100},{"$f":"'NOTE 3A'!H16","v":25000000}]
[null,null,null,null,"Aménagements, agencements et installations",null,{"$f":"IF(H16=0,0,'NOTE 3A'!E18)","v":71328267},{"$f":"'NOTE 3A'!H18","v":2000000}]
[null,null,null,null,"Matériel, mobilier et actifs biologiques",null,{"$f":"IF(H17=0,0,'NOTE 3A'!E19)","v":104472006},{"$f":"'NOTE 3A'!H19","v":3000000}]
[null,null,null,null,"Matériel de transport",null,{"$f":"IF(H18=0,0,'NOTE 3A'!E20)","v":54050000},{"$f":"'NOTE 3A'!H20","v":10000000}]
[null,null,null,null,"Total écarts de réévaluation",null,null,{"$f":"H14","v":3500000}]
[null,null,null,null,"Total provisions spéciales de réévaluations",null,null,{"$f":"SUM(H15:H18)","v":40000000}]
[null,null,null,null,"Méthode de réévaluation utilisée:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Traitement fiscal de l'écart de réévaluation et des amortisssements supplémentaires:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Montant de l'écart incorporé au capital"]

{"sheet":"NOTE 4","index":25,"n_rows":31,"n_cols":11,"rows_kept":31,"cut":false,"hidden":false,"merged":[[31,3,42,10],[26,3,26,4],[27,3,27,4],[22,5,22,6],[0,3,0,10],[2,8,2,9],[3,8,3,9],[19,3,19,4],[21,3,21,10],[22,3,22,4],[23,3,23,4],[24,3,24,4],[25,3,25,4],[5,3,5,4],[15,3,15,4]]}
[{"$f":"IF(F20>0,1,0)","v":1},null,null,"NOTE 4 : IMMOBILISATIONS FINANCIERES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Créances à un an au plus","Créances à plus d'un an et à deux ans au plus","Créances à plus de deux ans"]
[null,null,null,"Titres de participation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"26\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(G7=0,\"-\",(F7-G7)/G7)","v":"-"},null,null,{"$f":"F7-I7-J7","v":0}]
[null,null,null,"Prêts et créances",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"271\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"271\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(G8=0,\"-\",(F8-G8)/G8)","v":"-"},null,null,{"$f":"F8-I8-J8","v":0}]
[null,null,null,"Prêt au personnel",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"272\"))*BalanceN!$G$4:$G$9999)","v":1927000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"272\"))*BalanceN!$C$4:$C$9999)","v":1927000},0,500000,200000,1227000]
[null,null,null,"Créances sur l'Etat",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"273\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"273\"))*BalanceN!$C$4:$C$9999)","v":0},"-",null,null,0]
[null,null,null,"Titres immobilisés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"274\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"274\"))*BalanceN!$C$4:$C$9999)","v":0},"-",null,null,0]
[null,null,null,"Dépôts et cautionnements",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"275\"))*BalanceN!$G$4:$G$9999)","v":2492790},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"275\"))*BalanceN!$C$4:$C$9999)","v":2621658},-4.91551529604548E-2,null,null,2492790]
[null,null,null,"Intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"276\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"276\"))*BalanceN!$C$4:$C$9999)","v":0},"-",null,null,0]
[null,null,null,"Créances rattachées à des participations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"277\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"277\"))*BalanceN!$C$4:$C$9999)","v":0},"-",null,null,0]
[null,null,null,"Immobilisations financières diverses",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"278\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"278\"))*BalanceN!$C$4:$C$9999)","v":0},"-",null,null,0]
[null,null,null,"TOTAL BRUT",null,{"$f":"SUM(F7:F15)","v":4419790},{"$f":"SUM(G7:G15)","v":4548658},null,{"$f":"SUM(I7:I15)","v":500000},{"$f":"SUM(J7:J15)","v":200000},{"$f":"SUM(K7:K15)","v":3719790}]
[null,null,null,"Dépréciations des titres de participation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"296\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"296\"))*BalanceN!$H$4:$H$9999)","v":0},"-",{"$f":"F17","v":0},null,{"$f":"F17-I17-J17","v":0}]
[null,null,null,"Dépréciations des autres immobilisations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"297\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"297\"))*BalanceN!$H$4:$H$9999)","v":0},"-",{"$f":"F18","v":0},null,{"$f":"F18-I18-J18","v":0}]
[null,null,null,"TOTAL DES DEPRECIATIONS",null,{"$f":"SUM(F17:F18)","v":0},{"$f":"SUM(G17:G18)","v":0},"-",{"$f":"SUM(I17:I18)","v":0},{"$f":"SUM(J17:J18)","v":0},{"$f":"SUM(K17:K18)","v":0}]
[null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"F16-F19","v":4419790},{"$f":"G16-G19","v":4548658},null,{"$f":"I16-I19","v":500000},{"$f":"J16-J19","v":200000},{"$f":"K16-K19","v":3719790}]
[]
[null,null,null,"Liste des filiales et participations"]
[null,null,null,"Dénomination sociales",null,"Localisation (Ville/pays)",null,"Valeur d'acquisition","% Détenu","Montant des capitaux propres filiale","Résultat dernier exercice filiale"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 5","index":26,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":false,"merged":[[31,4,35,8],[23,4,23,5],[27,4,27,5],[28,4,28,5],[0,4,0,8],[21,4,21,8],[26,4,26,5],[5,4,5,5],[8,4,8,5],[10,4,10,5],[13,4,20,8],[2,5,2,6]]}
[{"$f":"IF(G11>0,1,0)","v":1},null,null,null,"NOTE 5 : ACTIF CIRCULANT HAO"]
[]
[null,null,null,null,"Désignation entité:…………",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Créances sur cessions d'immobilisation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\"))*BalanceN!$G$4:$G$9999)","v":140000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"485\"))*BalanceN!$C$4:$C$9999)","v":380000},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":-0.63157894736842102}]
[null,null,null,null,"Autres créances hors activités ordinaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"488\"))*BalanceN!$G$4:$G$9999)","v":2000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"488\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"TOTAL BRUT",null,{"$f":"SUM(G7:G8)","v":2140000},{"$f":"SUM(H7:H8)","v":380000},{"$f":"IF(H9=0,\"-\",(G9-H9)/H9)","v":4.6315789473684212}]
[null,null,null,null,"Dépréciations des créances HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H10=0,\"-\",(G10-H10)/H10)","v":"-"}]
[null,null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"G9-G10","v":2140000},{"$f":"H9-H10","v":380000},{"$f":"IF(H11=0,\"-\",(G11-H11)/H11)","v":4.6315789473684212}]
[]
[null,null,null,null,"COMMENTAIRES"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"DETTES CIRCULANTES HAO"]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Fournisseurs d'investissements",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4811\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4812\"))*BalanceN!$H$4:$H$9999)","v":156250000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4811\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4812\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H25=0,\"-\",(G25-H25)/H25)","v":"-"}]
[null,null,null,null,"Fournisseurs d'investissements effets à payer",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"482\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"482\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H26=0,\"-\",(G26-H26)/H26)","v":"-"}]
[null,null,null,null,"Versements restant à effectuer sur titres de participation et titres immobilisés non libérés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4813\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4813\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H27=0,\"-\",(G27-H27)/H27)","v":"-"}]
[null,null,null,null,"Autres dettes hors activités ordinaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4818\"))*BalanceN!$H$4:$H$9999)","v":399942},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4818\"))*BalanceN!$D$4:$D$9999)","v":399942},{"$f":"IF(H28=0,\"-\",(G28-H28)/H28)","v":0}]
[null,null,null,null,"TOTAL ",null,{"$f":"SUM(G25:G28)","v":156649942},{"$f":"SUM(H25:H28)","v":399942}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 6","index":27,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[0,4,0,9],[5,4,5,5],[14,4,14,5],[16,4,16,5],[19,4,25,9]]}
[{"$f":"IF(G15>0,1,0)","v":1},null,null,null,"NOTE 6 : STOCKS ET ENCOURS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation de stock en valeur absolue","Variation en %"]
[null,null,null,null,"Marchandises",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"31\"))*BalanceN!$G$4:$G$9999)","v":5000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"31\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"G7-H7","v":5000000},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Matières premières et fournitures liées",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"32\"))*BalanceN!$G$4:$G$9999)","v":7827856},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"32\"))*BalanceN!$C$4:$C$9999)","v":7721440},{"$f":"G8-H8","v":106416},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":1.3781885244203153E-2}]
[null,null,null,null,"Autres approvisionnements",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"33\"))*BalanceN!$G$4:$G$9999)","v":5732282},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"33\"))*BalanceN!$C$4:$C$9999)","v":8146993},-2414711,-0.29639291453914346]
[null,null,null,null,"Produits en cours",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"34\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"34\"))*BalanceN!$C$4:$C$9999)","v":0},0,"-"]
[null,null,null,null,"Services en cours",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"35\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"35\"))*BalanceN!$C$4:$C$9999)","v":0},0,"-"]
[null,null,null,null,"Produits finis",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"36\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"36\"))*BalanceN!$C$4:$C$9999)","v":0},0,"-"]
[null,null,null,null,"Produits intermédiaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"37\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"37\"))*BalanceN!$C$4:$C$9999)","v":0},0,"-"]
[null,null,null,null,"Stocks en cours de route, en consignation ou en dépôt",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"38\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"38\"))*BalanceN!$C$4:$C$9999)","v":0},0,"-"]
[null,null,null,null,"TOTAL BRUT STOCKS ET ENCOURS",null,{"$f":"SUM(G7:G14)","v":18560138},{"$f":"SUM(H7:H14)","v":15868433},{"$f":"SUM(I7:I14)","v":2691705}]
[null,null,null,null,"Dépréciations des stocks",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"39\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"39\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"G16-H16","v":0},{"$f":"IF(H16=0,\"-\",(G16-H16)/H16)","v":"-"}]
[null,null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"SUM(G16)","v":0},{"$f":"SUM(H16)","v":0},{"$f":"SUM(I16)","v":0}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 7","index":28,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":false,"merged":[[24,3,33,10],[0,3,0,10],[2,8,2,9],[3,8,3,9],[5,3,5,4],[15,3,15,4],[6,3,6,4],[21,3,21,4],[7,3,7,4],[8,3,8,4],[9,3,9,4],[17,3,17,4],[10,3,10,4]]}
[{"$f":"IF(F16>0,1,0)","v":1},null,null,"NOTE 7 : CLIENTS PRODUITS A RECEVOIR"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!B24","v":"00084404X"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Créances à un an au plus","Créances à plus d'un an et à deux ans au plus","Créances à plus de deux ans"]
[null,null,null,"Clients (hors réserves de propriété Groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4111\"))*BalanceN!$G$4:$G$9999)","v":136261301},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4111\"))*BalanceN!$C$4:$C$9999)","v":140683833},{"$f":"IF(G7=0,\"-\",(F7-G7)/G7)","v":-3.143596464278877E-2},{"$f":"+F7-J7-K7","v":136261301}]
[null,null,null,"Clients effets à recevoir (hors réserves de propriété Groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4121\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4121\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(G8=0,\"-\",(F8-G8)/G8)","v":"-"},{"$f":"+F8-J8-K8","v":0}]
[null,null,null,"Clients et effets à recevoir avec réserves  de propriété",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4116\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4116\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Clients et effets à recevoir Groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4122\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4122\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Clients, chèques, effets et autres valeurs impayés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"413\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"413\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Créances sur cession d'immobilisations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"414\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"414\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Clients effets escomptés et non échus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"415\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"415\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Créances litigieuses ou douteuses",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"416\"))*BalanceN!$G$4:$G$9999)","v":31677520},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"416\"))*BalanceN!$C$4:$C$9999)","v":31677520},0,31677520]
[null,null,null,"Clients produits à recevoir",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"418\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"418\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"TOTAL BRUT CLIENTS",null,{"$f":"SUM(F7:F15)","v":167938821},{"$f":"SUM(G7:G15)","v":172361353},null,{"$f":"SUM(I7)","v":136261301},{"$f":"SUM(J10:J15)","v":0},{"$f":"SUM(K10:K15)","v":0}]
[null,null,null,"Dépréciations des comptes clients",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"491\"))*BalanceN!$H$4:$H$9999)","v":31677520},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"491\"))*BalanceN!$D$4:$D$9999)","v":31677520},0,{"$f":"+F17-J17-K17","v":31677520}]
[null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"SUM(F9:F17)","v":231293861},{"$f":"SUM(G9:G17)","v":235716393},null,{"$f":"SUM(I17:I17)","v":31677520},{"$f":"SUM(J17:J17)","v":0},{"$f":"SUM(K17:K17)","v":0}]
[null,null,null,"Clients, avances reçues hors groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4191\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4191\"))*BalanceN!$D$4:$D$9999)","v":0},"-",{"$f":"F19-J19-K19","v":0}]
[null,null,null,"Clients, avances reçues groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4192\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4192\"))*BalanceN!$D$4:$D$9999)","v":0},"-",{"$f":"F20-J20-K20","v":0}]
[null,null,null,"Autres clients créditeurs",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4194\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4198\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4194\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4198\"))*BalanceN!$D$4:$D$9999)","v":0},"-",{"$f":"F21-J21-K21","v":0}]
[null,null,null,"TOTAL CLIENTS CREDITEURS",null,{"$f":"SUM(F19:F21)","v":0},0,0,0,0,0]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 8","index":29,"n_rows":21,"n_cols":11,"rows_kept":21,"cut":false,"hidden":false,"merged":[[21,3,29,10],[9,3,9,4],[16,3,16,4],[18,3,18,4],[11,3,11,4],[13,3,13,4],[8,3,8,4],[0,3,0,10],[2,8,2,9],[3,8,3,9],[5,3,5,4],[7,3,7,4]]}
[{"$f":"IF(F17>0,1,0)","v":1},null,null,"NOTE 8 : AUTRES CREANCES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Créances à un an au plus","Créances à plus d'un an et à deux ans au plus","Créances à plus de deux ans"]
[null,null,null,"Personnel",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\"))*BalanceN!$G$4:$G$9999)","v":16921663},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\"))*BalanceN!$C$4:$C$9999)","v":1280286},{"$f":"IF(G7=0,\"-\",(F7-G7)/G7)","v":12.21709602385717},{"$f":"F7-J7-K7","v":16921663}]
[null,null,null,"Organismes sociaux",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"43\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"43\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(G8=0,\"-\",(F8-G8)/G8)","v":"-"},{"$f":"F8-J8-K8","v":0}]
[null,null,null,"Etat et collectivités publiques ",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"44\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"44\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Organisme internationaux",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"45\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"45\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Apporteurs, associés et groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"46\"))*BalanceN!$G$4:$G$9999)","v":20000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"46\"))*BalanceN!$C$4:$C$9999)","v":0},"-",{"$f":"F11-J11-K11","v":20000000}]
[null,null,null,"Compte transitoire ajustement spécial lié à la révision du SYSCOHADA",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"475\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"475\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Autres débiteurs divers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"471\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"471\"))*BalanceN!$C$4:$C$9999)","v":450000},-1,0]
[null,null,null,"Comptes permanents non bloqués des établissements et des succursales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Comptes de liaison charges et produits",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"186\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"187\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"186\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"187\"))*BalanceN!$C$4:$C$9999)","v":0},"-",0]
[null,null,null,"Charges constatées d'avances",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"476\"))*BalanceN!$G$4:$G$9999)","v":1263864},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"476\"))*BalanceN!$C$4:$C$9999)","v":1398099},-9.6012514135265098E-2,1263864]
[null,null,null,"TOTAL BRUT DES AUTRES CREANCES",null,{"$f":"SUM(F7:F16)","v":38185527},{"$f":"SUM(G7:G16)","v":3128385},11.206146941632824,{"$f":"SUM(I7:I16)","v":38185527},{"$f":"SUM(J7:J16)","v":0},{"$f":"SUM(K7:K16)","v":0}]
[null,null,null,"Dépréciations des autres créances",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"492\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"493\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"494\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"495\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"496\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"497\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"492\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"493\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"494\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"495\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"496\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"497\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(G18=0,\"-\",(F18-G18)/G18)","v":"-"},{"$f":"F18-J18-K18","v":0}]
[null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"+F17-F18","v":38185527},{"$f":"+G17-G18","v":3128385},11.206146941632824,{"$f":"+I17-I18","v":38185527},{"$f":"+J17-J18","v":0},{"$f":"+K17-K18","v":0}]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 8A","index":30,"n_rows":20,"n_cols":12,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,4,0,11],[5,4,5,5],[19,4,19,5],[5,10,5,11],[6,10,6,11],[7,6,7,7],[7,8,7,9],[7,10,7,11],[5,6,5,7],[6,6,6,7],[6,8,6,9],[5,8,5,9],[2,5,2,7]]}
[{"$f":"IF(H20>0,1,0)","v":0},null,null,null,"NOTE 8A : TABLEAU D'ETALEMENT DES CHARGES IMMOBILISEES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Frais d'établissement",null,"Charges à repartir sur plusieurs exercices",null,"Primes de remboursement des obligations"]
[null,null,null,null,"Montant global à établir au ",{"$f":"INFORMATIONS!B31","v":"2018-01-01"}]
[null,null,null,null,"Durée d'établissement retenue"]
[null,null,null,null,null,null,"Comptes","Montants","Comptes","Montants","Comptes","Montants"]
[]
[null,null,null,null,"Exercice ",{"$f":"INFORMATIONS!B30","v":2018}]
[]
[]
[]
[null,null,null,null,"Total exercice ",{"$f":"+F11","v":2018}]
[null,null,null,null,"Total exercice ",{"$f":"+F15+1","v":2019}]
[null,null,null,null,"Total exercice ",{"$f":"+F16+1","v":2020}]
[null,null,null,null,"Total exercice ",{"$f":"+F17+1","v":2021}]
[null,null,null,null,"Total exercice ",{"$f":"+F18+1","v":2022}]
[null,null,null,null,"TOTAL GENERAL",null,null,{"$f":"SUM(H10:H19)","v":0},null,{"$f":"SUM(J10:J19)","v":0},null,{"$f":"SUM(L10:L19)","v":0}]

{"sheet":"NOTE 9","index":31,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[18,4,24,8],[0,4,0,8],[5,4,5,5],[13,4,13,5],[15,4,15,5],[2,5,2,6]]}
[{"$f":"IF(G14>0,1,0)","v":0},null,null,null,"NOTE 9 : TITRES DE PLACEMENT"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Titres de trésor et bons de caisse à court terme",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"501\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"501\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Actions",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"502\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"502\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Obligations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"503\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"503\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Bons de souscription",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"504\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"504\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Titres négociables hors régions",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"505\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"505\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"506\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"506\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Autres valeurs assimilés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"508\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"508\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"TOTAL BRUT DES TITRES",null,{"$f":"SUM(G7:G13)","v":0},{"$f":"SUM(H7:H13)","v":0},"-"]
[null,null,null,null,"Dépréciations des titres",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"590\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"590\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"G14-G15","v":0},{"$f":"H14-H15","v":0},"-"]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 10","index":32,"n_rows":17,"n_cols":9,"rows_kept":17,"cut":false,"hidden":false,"merged":[[17,4,23,8],[0,4,0,8],[5,4,5,5],[12,4,12,5],[14,4,14,5],[2,5,2,6]]}
[{"$f":"IF(G13>0,1,0)","v":0},null,null,null,"NOTE 10 : VALEURS A ENCAISSER"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Effets à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"511\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"511\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Effets à l'encaissement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"512\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"512\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Chèques à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"513\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"513\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Chèques à l'encaissement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"514\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"514\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Cartes de crédit à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"515\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"515\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Autres valeurs à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"518\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"518\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"TOTAL BRUT DES VALEURS A ENCAISSER",null,{"$f":"SUM(G7:G12)","v":0},{"$f":"SUM(H7:H12)","v":0},"-"]
[null,null,null,null,"Dépréciations des valeurs à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"G13-G14","v":0},{"$f":"H13-H14","v":0},"-"]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 11","index":33,"n_rows":25,"n_cols":9,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,4,30,8],[0,4,0,8],[5,4,5,5],[19,4,19,5],[21,4,21,5],[2,5,2,6]]}
[{"$f":"IF(G20>0,1,0)","v":1},null,null,null,"NOTE 11 :DISPONIBILITES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Banques locales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"521\"))*BalanceN!$G$4:$G$9999)","v":121152991},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"521\"))*BalanceN!$C$4:$C$9999)","v":69123976},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":0.75269129484102593}]
[null,null,null,null,"Banques autres Etats région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"522\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"522\"))*BalanceN!$C$4:$C$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Banques autres Etats zone monétaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"523\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"523\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Banques hors zone monétaire",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"524\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"524\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Banques, dépôt à terme",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"525\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"525\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Banques intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"526\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"526\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Chèques postaux",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"531\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"531\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Autres établissement financiers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"538\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"538\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Etablissement financiers intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"536\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"536\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Instruments de trésorerie",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"54\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"54\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Caisse électronique mobile",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"55\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"55\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"Caisse",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"57\"))*BalanceN!$G$4:$G$9999)","v":1944136},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"57\"))*BalanceN!$C$4:$C$9999)","v":5460181},-0.64394293888792331]
[null,null,null,null,"Régies d'avances et virements accréditifs",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"581\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"582\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"581\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"582\"))*BalanceN!$C$4:$C$9999)","v":0},"-"]
[null,null,null,null,"TOTAL BRUT DES DISPONIBILITES",null,{"$f":"SUM(G7:G19)","v":123097127},{"$f":"SUM(H7:H19)","v":74584157}]
[null,null,null,null,"Dépréciations des disponibilités",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")++(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")++(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"TOTAL NET DE DEPRECIATION",null,{"$f":"G20-G21","v":123097127},{"$f":"H20-H21","v":74584157}]
[]
[null,null,null,null,"COMMENTAIRES"]
[null,null,null,null,"Le niveau de la caisse au 31/12/2018 représente les recettes du 28 et 31 décembre 2018."]

{"sheet":"NOTE 12","index":34,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[44,3,52,9],[32,3,32,4],[30,3,30,7],[5,3,5,4],[0,3,0,9],[2,7,2,8],[3,7,3,8],[2,4,2,6],[21,3,27,9]]}
[{"$f":"IF(G13+G20>0,1,0)","v":0},null,null,"NOTE 12 : ECARTS DE CONVERSION"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Devises","Montant en devises","Cours UML Année d'acquisition","Cours UML 31/12/N","Variation en valeur absolue"]
[null,null,null,"Ecarts de conversion Actif: ",null,null,null,null,null,{"$f":"SUM(J8:J13)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"(G8*H8)-(G8*I8)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"(G9*H9)-(G9*I9)","v":0}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,"Total",{"$f":"SUM(F8:F12)","v":0},{"$f":"SUM(G8:G12)","v":0},{"$f":"SUM(H8:H12)","v":0},{"$f":"SUM(I8:I12)","v":0},0]
[null,null,null,"Ecarts de conversion Passif:",null,null,null,null,null,{"$f":"SUM(J15:J20)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,"Total",{"$f":"SUM(F15:F19)","v":0},{"$f":"SUM(G15:G19)","v":0},{"$f":"SUM(H15:H19)","v":0},{"$f":"SUM(I15:I19)","v":0},0]
[null,null,null,"COMMENTAIRES"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"TRANSFERTS DE CHARGES"]
[]
[null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,"Transfert de charges d'exploitation:",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"781\"))*BalanceN!$H$4:$H$9999)","v":3233550},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"781\"))*'BalanceN-1'!$H$4:$H$9999)","v":5817880},{"$f":"IF(G34=0,\"-\",(F34-G34)/G34)","v":-0.44420476187202212}]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,"Transfert des charges financières:",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"787\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"787\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,null,null,null,null,"-"]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 13","index":35,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[20,3,26,9],[17,3,17,6],[0,3,0,9],[2,7,2,8],[3,7,3,8],[6,3,6,4],[5,6,5,8],[2,4,2,6]]}
[{"$f":"IF(I18>0,1,0)","v":0},null,null,"NOTE 13 : CAPITAL: VALEUR NOMINALE DES ACTIONS OU PARTS"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,null,null,"Valeur nominale des actions ou parts",null,null,10000]
[null,null,null,"Nom et prénoms",null,"Nationalité","Natures des actions ou parts (ordinaires ou préférences)","Nombre","Montant total","Cessions ou remboursements en cours d'exercice"]
[null,null,null,null,null,null,null,null,{"$f":"H8*J6","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"H9*J6","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H10","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H11","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H12","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H13","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H14","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H15","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"J6*H16","v":0}]
[null,null,null,"Apporteurs, capital non appelé",null,null,null,null,{"$f":"J6*H17","v":0}]
[null,null,null,"TOTAL",null,null,null,{"$f":"SUM(H8:H17)","v":0},{"$f":"SUM(I8:I17)","v":0},{"$f":"SUM(J8:J17)","v":0}]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 14","index":36,"n_rows":22,"n_cols":9,"rows_kept":22,"cut":false,"hidden":false,"merged":[[22,4,34,8],[0,4,0,8],[5,4,5,5],[11,4,11,5],[15,4,15,5],[17,4,17,5],[2,5,2,6]]}
[{"$f":"IF(G18+G12>0,1,0)","v":1},null,null,null,"NOTE 14 : PRIMES ET RESERVES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en valeur absolue"]
[null,null,null,null,"Primes d'émission",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1051\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1051\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G7-H7","v":0}]
[null,null,null,null,"Prime d'apport",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1052\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1052\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G8-H8","v":0}]
[null,null,null,null,"Prime de fusion",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1053\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1053\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G9-H9","v":0}]
[null,null,null,null,"Prime de conversion",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1054\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1054\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G10-H10","v":0}]
[null,null,null,null,"Autres primes",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1058\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1058\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G11-H11","v":0}]
[null,null,null,null,"TOTAL PRIMES",null,{"$f":"SUM(G7:G11)","v":0},{"$f":"SUM(H7:H11)","v":0},{"$f":"SUM(I7:I11)","v":0}]
[null,null,null,null,"Réserves légales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"111\"))*BalanceN!$H$4:$H$9999)","v":20000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"111\"))*BalanceN!$D$4:$D$9999)","v":20000000},{"$f":"G13-H13","v":0}]
[null,null,null,null,"Réserves statutaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"112\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"112\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G14-H14","v":0}]
[null,null,null,null,"Réserves de plus-values nettes à long terme",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1131\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1131\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G15-H15","v":0}]
[null,null,null,null,"Réserves d'attribution gratuite d'actions au personnel salarié et aux dirigeants",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1132\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1132\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G16-H16","v":0}]
[null,null,null,null,"Autres réserves règlementées",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1138\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1138\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G17-H17","v":0}]
[null,null,null,null,"TOTAL RESERVES INDISPONIBLES",null,{"$f":"SUM(G13:G17)","v":20000000},{"$f":"SUM(H13:H17)","v":20000000},{"$f":"SUM(I13:I17)","v":0}]
[null,null,null,null,"Réserves libres",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"118\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"118\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"G19-H19","v":0}]
[null,null,null,null,"Report à nouveau",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$G$4:$G$9999)","v":76069991},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$D$4:$D$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"12\"))*BalanceN!$C$4:$C$9999)","v":47450317},{"$f":"G20-H20","v":28619674}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 15A","index":37,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[26,2,35,10],[9,2,9,3],[11,2,11,3],[14,2,14,3],[22,2,22,3],[23,2,23,3],[13,2,13,3],[8,2,8,3],[0,2,0,10],[2,8,2,9],[3,8,3,9],[5,2,5,3],[7,2,7,3]]}
[{"$f":"IF(F24>0,1,0)","v":1},null,"NOTE 15A : SUBVENTIONS ET PROVISIONS REGLEMENTEES"]
[]
[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,"Libellés",null,"Note","Année N","Année N-1","Variation en valeur absolue","Variation en %","Régime fiscal","Échéances"]
[null,null,"Etat",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1411\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1411\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"F7-G7","v":0},{"$f":"IF(G7=0,\"-\",(H7/G7))","v":"-"}]
[null,null,"Régions",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1412\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1412\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"F8-G8","v":0},{"$f":"IF(G8=0,\"-\",(H8/G8))","v":"-"}]
[null,null,"Département",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1413\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1413\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Communes et collectivités publiques décentralisées",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1414\"))*BalanceN!$H$4:$H$9999)","v":2000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1414\"))*BalanceN!$D$4:$D$9999)","v":0},2000000,"-"]
[null,null,"Entités publiques ou mixtes",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1415\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1415\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Entités et organismes privés",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1416\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1416\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Organismes internationaux",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1417\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1417\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Autres subventions",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"148\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"148\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Total subventions",null,null,{"$f":"SUM(F7:F14)","v":2000000},{"$f":"SUM(G7:G14)","v":0},{"$f":"SUM(H7:H14)","v":2000000},{"$f":"IF(G15=0,\"-\",(H15/G15))","v":"-"}]
[null,null,"Amortissements dérogatoires",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"151\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"151\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"F16-G16","v":0},{"$f":"IF(G16=0,\"-\",(H16/G16))","v":"-"}]
[null,null,"Plus-value de cession à réinvestir",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"152\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"152\"))*BalanceN!$D$4:$D$9999)","v":0},0,{"$f":"IF(G17=0,\"-\",(H17/G17))","v":"-"}]
[null,null,"Provision spéciale de réévaluation",null,"3E",{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"154\"))*BalanceN!$H$4:$H$9999)","v":40000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"154\"))*BalanceN!$D$4:$D$9999)","v":0},40000000,"-"]
[null,null,"Provision réglementés relatives aux immobilisations",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"155\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"155\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions réglementées relatives aux stocks",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"156\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"156\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour investissement",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"157\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"157\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Autres provisions et fonds réglementées",null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"158\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"158\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Total Provisions règlementées",null,{"$f":"SUM(E7:E20)","v":0},{"$f":"SUM(F16:F22)","v":40000000},{"$f":"SUM(G16:G22)","v":0},{"$f":"SUM(H16:H22)","v":40000000},"-"]
[null,null,"Total Subventions et provisions règlementées",null,null,{"$f":"F15+F23","v":42000000},{"$f":"G15+G23","v":0},{"$f":"H15+H23","v":42000000},{"$f":"IF(G24=0,\"-\",(H24/G24))","v":"-"}]
[]
[null,null,"COMMENTAIRES"]

{"sheet":"NOTE 15 B","index":38,"n_rows":14,"n_cols":11,"rows_kept":14,"cut":false,"hidden":false,"merged":[[14,3,23,10],[9,3,9,4],[11,3,11,4],[0,3,0,10],[2,8,2,9],[3,8,3,9],[5,3,5,4],[7,3,7,4],[8,3,8,4]]}
[{"$f":"IF(G12>0,1,0)","v":0},null,null,"NOTE 15B : AUTRES FONDS PROPRES (1)"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Note","Année N","Année N-1","Variation en valeur absolue","Variation en %","Échéances"]
[null,null,null,"Titres participatifs",null,null,null,null,{"$f":"G7-H7","v":0},{"$f":"IF(H7=0,\"-\",(I7/H7))","v":"-"}]
[null,null,null,"Avances conditionnées",null,null,null,null,{"$f":"G8-H8","v":0},"-"]
[null,null,null,"Titres subordonnés à durée indéterminée (T.S.D.I)",null,null,null,null,{"$f":"G9-H9","v":0},"-"]
[null,null,null,"Obligations remboursables en actions (O.R.A.)",null,null,null,null,{"$f":"G10-H10","v":0},"-"]
[null,null,null,"Autres",null,null,null,null,{"$f":"G11-H11","v":0},"-"]
[null,null,null,"Total Autres Fonds Propres",null,null,{"$f":"SUM(G7:G11)","v":0},{"$f":"SUM(H7:H11)","v":0},{"$f":"SUM(I7:I11)","v":0},"-"]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 16A","index":39,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[[40,2,52,10],[0,2,0,10],[5,2,5,3],[2,8,2,9],[3,8,3,9],[36,2,36,3],[16,2,16,3],[7,2,7,3],[15,2,15,3],[22,2,22,3],[25,2,25,3],[34,2,34,3]]}
[{"$f":"IF(E17>0,1,0)","v":1},null,"NOTE 16 A : DETTES FINANCIERES ET RESSOURCES ASSIMILEES"]
[]
[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,"Libellés",null,"Année N","Année N-1","Variation en valeur absolue","Variation en %","Durée à un an au plus","Durée à plus d'un an et à deux an au plus","Durée à plus de deux ans"]
[null,null,"Emprunts obligataires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"161\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"161\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E7-F7","v":0},{"$f":"IF(F7=0,\"-\",(G7/F7))","v":"-"},null,null,{"$f":"E7-I7-J7","v":0}]
[null,null,"Emprunts et dettes auprès des établissements de crédit",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"162\"))*BalanceN!$H$4:$H$9999)","v":92499075},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"162\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E8-F8","v":92499075},{"$f":"IF(F8=0,\"-\",(G8/F8))","v":"-"},14699075,39000000,{"$f":"E8-I8-J8","v":38800000}]
[null,null,"Avances reçues de l'Etat",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"163\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"163\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Avances reçues et comptes courants bloqués",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"164\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"164\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Dépôts et cautionnements reçus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"165\"))*BalanceN!$H$4:$H$9999)","v":2200000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"165\"))*BalanceN!$D$4:$D$9999)","v":2200000},0,0,null,null,2200000]
[null,null,"Intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"166\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"166\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Avances assorties de conditions particulières",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"167\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"167\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Autres emprunts et dettes",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"168\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"168\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Dettes liées à des participations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"181\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"181\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Comptes permanents bloqués des établissements et succursales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"184\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"184\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"TOTAL EMPRUNTS ET DETTES FINANCIERES",null,{"$f":"SUM(E7:E16)","v":94699075},2200000,92499075,{"$f":"IF(F17=0,\"-\",(G17/F17))","v":42.045034090909091},14699075,{"$f":"SUM(J7:J16)","v":39000000},41000000]
[null,null,"Crédit-bail immobilier",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"172\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"172\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E18-F18","v":0},{"$f":"IF(F18=0,\"-\",(G18/F18))","v":"-"},null,null,0]
[null,null,"Crédit-bail mobilier",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"173\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"173\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E19-F19","v":0},{"$f":"IF(F19=0,\"-\",(G19/F19))","v":"-"},null,null,0]
[null,null,"Location-vente",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"174\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"174\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"176\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"176\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-",null,null,0]
[null,null,"Autres dettes de location acquisition",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"178\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"178\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E22-F22","v":0},"-",null,null,0]
[null,null,"TOTAL DETTES DE LOCATION ACQUISITION",null,{"$f":"SUM(E18:E22)","v":0},{"$f":"SUM(F18:F22)","v":0},0,{"$f":"IF(F23=0,\"-\",(G23/F23))","v":"-"},0,0,0]
[null,null,"Provisions pour litiges",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"191\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"191\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E24-F24","v":0},{"$f":"IF(F24=0,\"-\",(G24/F24))","v":"-"}]
[null,null,"Provisions pour garantie donnés aux clients",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"192\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"192\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"E25-F25","v":0},{"$f":"IF(F25=0,\"-\",(G25/F25))","v":"-"}]
[null,null,"Provisions pour pertes sur marchés à achèvement futur",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"193\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"193\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour pertes de change",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"194\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"194\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour impôts",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"195\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"195\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour pensions et obligations assimilées",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"196\"))*BalanceN!$H$4:$H$9999)","v":62116366},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"196\"))*BalanceN!$D$4:$D$9999)","v":54864697},7251669,0.13217368173927946]
[null,null,"Actif du régime de retraite",null,null,null,0,"-"]
[null,null,"Provisions restructuration",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"197\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"197\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour amendes et pénalités",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1981\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1981\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions de propre assureur",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1983\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1983\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions pour démantèlement et remise en état",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1984\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1984\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Provisions de droits à réduction ou avantage en nature",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1985\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1985\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Autres provisions",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1988\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"1988\"))*BalanceN!$D$4:$D$9999)","v":0},0,"-"]
[null,null,"Total provisions pour risques et charges",null,{"$f":"SUM(E24:E36)","v":62116366},{"$f":"SUM(F24:F36)","v":54864697},7251669,null,0,0,0]
[]
[null,null,"COMMENTAIRES"]

{"sheet":"NOTE 16 B","index":40,"n_rows":48,"n_cols":9,"rows_kept":48,"cut":false,"hidden":false,"merged":[[48,3,51,8],[15,3,20,6],[33,3,38,6],[10,3,10,4],[0,3,0,6],[5,3,5,6],[6,3,6,4],[22,3,22,6],[29,3,29,4],[30,3,30,4],[41,3,42,4],[41,5,41,6],[23,3,23,4],[24,3,24,4],[25,3,25,4],[26,3,26,4],[44,3,44,4],[45,3,45,4],[27,3,27,4],[28,3,28,4],[41,7,41,8],[40,3,40,8],[43,3,43,4]]}
[{"$f":"IF(F8>0,1,0)","v":0},null,null,"NOTE 16 B : ENGAGEMENTS DE RETRAITE ET AVANTAGES ASSIMILES (METHODE ACTUARIELLE)"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Hypothèses actuarielles"]
[null,null,null,"Libellés",null,"Année N","Année N-1"]
[null,null,null,"Taux d'augmentation des salaires"]
[null,null,null,"Taux d'actualisation"]
[null,null,null,"Taux d'inflation"]
[null,null,null,"Probabilité d'être présent dans l'entité à la date de départ à la retraite (expérience passée)"]
[null,null,null,"Probabilité d'être en vie à l'age de départ à la retraite (table de mortalité)"]
[null,null,null,"Taux de rendement effectif des actifs du régime"]
[]
[null,null,null,"COMMENTAIRES"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Variation de la valeur de l'engagement de retraite au cours de l'exercice"]
[null,null,null,"Libellés",null,"Année N","Année N-1"]
[null,null,null,"Obligation au titre des engagements de retraite à l'ouverture"]
[null,null,null,"Coût des services rendus au cours de l'exercice"]
[null,null,null,"Coût financier"]
[null,null,null,"Pertes actuarielles / (gain)"]
[null,null,null,"Prestations payées au cours de l'exercice"]
[null,null,null,"Coût des services passés"]
[null,null,null,"Obligation au tite des engagements de retraite à la clôture"]
[]
[null,null,null,"COMMENTAIRES"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Analyse de sensibilité des hypothèses actuarielles"]
[null,null,null,"Libellés",null,"Année N",null,"Année N-1"]
[null,null,null,null,null,"Augmentation","Diminution","Augmentation","Diminution"]
[null,null,null,"Taux d'actualisation (variation de……%)"]
[null,null,null,"Taux de progression des salaires (variation de…..%)"]
[null,null,null,"Taux de départ du personnel (variation de…..%)"]
[]
[null,null,null,"COMMENTAIRE"]

{"sheet":"NOTE 16 B bis","index":41,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[28,3,32,8],[25,3,25,4],[5,3,5,6],[6,3,6,4],[23,3,23,4],[24,3,24,4],[19,3,19,8],[12,3,17,6],[0,3,0,8],[20,3,21,4],[20,5,20,6],[20,7,20,8],[22,3,22,4]]}
[{"$f":"IF(F8>0,1,0)","v":0},null,null,"NOTE 16 B bis : ENGAGEMENTS DE RETRAITE ET AVANTAGES ASSIMILES (METHODE ACTUARIELLE)"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"ACTIF/PASSIF NET COMPTABILISE AU TITRE DES REGIMES FINANCES"]
[null,null,null,"Libellés",null,"Année N","Année N-1"]
[null,null,null,"Valeur actuelle de l'obligation résultant de régimes financés"]
[null,null,null,"Valeur actuelle des actifs affectés aux plans de retraite"]
[null,null,null,"Excédent/Déficit de régime"]
[]
[null,null,null,"COMMENTAIRES"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"VALEUR ACTUELLE DES ACTIFS DU REGIME"]
[null,null,null,"Libellés",null,"Année N",null,"Année N-1"]
[null,null,null,null,null,"Rendement attendus","Juste valeur des actifs","Rendement attendus","Juste valeur des actifs"]
[null,null,null,"Actions"]
[null,null,null,"Obligations "]
[null,null,null,"Autres"]
[null,null,null,"Total",null,{"$f":"SUM(F23:F25)","v":0},{"$f":"SUM(G23:G25)","v":0},{"$f":"SUM(H23:H25)","v":0},{"$f":"SUM(I23:I25)","v":0}]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 16 C","index":42,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,4,0,7],[5,4,5,5],[23,4,28,7]]}
[{"$f":"IF(G13+G21>0,1,0)","v":0},null,null,null,"NOTE 16 C : ACTIFS ET PASSIFS EVENTUELS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1"]
[null,null,null,null,"Actif éventuel"]
[null,null,null,null,"Litiges"]
[null,null,null,null,"………………….."]
[null,null,null,null,"………………….."]
[null,null,null,null,"………………….."]
[null,null,null,null,"………………….."]
[null,null,null,null,null,"Total",{"$f":"SUM(G8:G12)","v":0},{"$f":"SUM(H8:H12)","v":0}]
[null,null,null,null,"Passif éventuel"]
[null,null,null,null,"Litiges"]
[null,null,null,null,"……………………"]
[null,null,null,null,"……………………"]
[null,null,null,null,"……………………"]
[null,null,null,null,"……………………"]
[null,null,null,null,"……………………"]
[null,null,null,null,null,"Total",{"$f":"SUM(G16:G20)","v":0},{"$f":"SUM(H16:H20)","v":0}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 17","index":43,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[[20,2,30,9],[12,2,12,3],[16,2,16,3],[0,2,0,9],[2,7,2,8],[3,7,3,8],[5,2,5,3]]}
[{"$f":"IF(E13>0,1,0)","v":1},null,"NOTE 17 : FOURNISSEURS D'EXPLOITATION"]
[]
[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Dettes à un an au plus","Dettes à plus d'un an et à deux an au plus","Dettes à plus de deux ans"]
[null,null,"Fournisseurs dettes en comptes (Hors groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"401\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4012\"))*BalanceN!$H$4:$H$9999)","v":26695015},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"401\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4012\"))*BalanceN!$D$4:$D$9999)","v":40583900},{"$f":"IF(F7=0,\"-\",(E7-F7)/F7)","v":-0.34222647404512629},{"$f":"E7-I7-J7","v":26695015}]
[null,null,"Fournisseurs dettes en comptes (groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4012\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4012\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(F8=0,\"-\",(E8-F8)/F8)","v":"-"},{"$f":"E8-I8-J8","v":0}]
[null,null,"Fournisseurs effets à payer (Hors groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"402\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4022\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"402\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4022\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Fournisseurs, dettes et effets à payer (groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4022\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4022\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Fournisseurs factures non parvenues (hors groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"408\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4082\"))*BalanceN!$H$4:$H$9999)","v":11515207},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"408\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4082\"))*BalanceN!$D$4:$D$9999)","v":15310306},-0.24787871646719536,11515207]
[null,null,"Fournisseurs factures non parvenues (groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4082\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4082\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Total fournisseurs",null,{"$f":"SUM(E7:E12)","v":38210222},{"$f":"SUM(F7:F12)","v":55894206},null,38210222,0,0]
[null,null,"Fournisseurs, avances et acomptes (hors groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"409\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4092\"))*BalanceN!$G$4:$G$9999)","v":857612},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"409\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"4092\"))*BalanceN!$C$4:$C$9999)","v":700000},0.22516,{"$f":"E14-I14-J14","v":857612}]
[null,null,"Fournisseurs, avances et acomptes (groupe)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4092\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4092\"))*BalanceN!$C$4:$C$9999)","v":0},"-",{"$f":"E15-I15-J15","v":0}]
[null,null,"Autres fournisseurs débiteurs",null,null,null,"-",0]
[null,null,"Total fournisseurs débiteurs",null,{"$f":"SUM(E14:E16)","v":857612},{"$f":"SUM(F14:F16)","v":700000},null,857612,0,0]
[]
[null,null,"COMMENTAIRES"]

{"sheet":"NOTE 18","index":44,"n_rows":22,"n_cols":11,"rows_kept":22,"cut":false,"hidden":false,"merged":[[22,3,29,10],[19,3,19,4],[18,3,18,4],[0,3,0,10],[2,8,2,9],[3,8,3,9],[5,3,5,4],[12,3,12,4]]}
[{"$f":"IF(F20>0,1,0)","v":1},null,null,"NOTE 18 : DETTES FISCALES ET SOCIALES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B21","v":0},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Dettes à un an au plus","Dettes à plus d'un an et à deux an au plus","Dettes à plus de deux ans"]
[null,null,null,"Personnel avances et acomptes",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"421\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"421\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(G7=0,\"-\",(F7-G7)/G7)","v":"-"},{"$f":"F7-J7-K7","v":0}]
[null,null,null,"Personnel rémunérations dues",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"422\"))*BalanceN!$H$4:$H$9999)","v":134939},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"422\"))*BalanceN!$D$4:$D$9999)","v":983251},{"$f":"IF(G8=0,\"-\",(F8-G8)/G8)","v":-0.86276240756429434},{"$f":"F8-J8-K8","v":134939}]
[null,null,null,"Personnel",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"421\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"422\"))*BalanceN!$H$4:$H$9999)","v":3708640},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"42\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"421\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"422\"))*BalanceN!$D$4:$D$9999)","v":4125592},{"$f":"IF(G9=0,\"-\",(F9-G9)/G9)","v":-0.10106476840172271},{"$f":"F9-J9-K9","v":3708640}]
[null,null,null,"Securité sociale",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"431\"))*BalanceN!$H$4:$H$9999)","v":2127881},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"431\"))*BalanceN!$D$4:$D$9999)","v":2025713},5.0435575029631544E-2,{"$f":"F10-J10-K10","v":2127881}]
[null,null,null,"Caisse de retraite",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"432\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"432\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,"Autres organismes sociaux",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"431\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"432\"))*BalanceN!$H$4:$H$9999)","v":784580},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"43\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"431\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"432\"))*BalanceN!$D$4:$D$9999)","v":978586},-0.19825135450537817]
[null,null,null,"Total dettes sociales",null,{"$f":"SUM(F7:F12)","v":6756040},{"$f":"SUM(G7:G12)","v":8113142},null,{"$f":"SUM(I7:I12)","v":5971460},{"$f":"SUM(J7:J12)","v":0},{"$f":"SUM(K7:K12)","v":0}]
[null,null,null,"Etat, impôts sur les bénéfices",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"441\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"441\"))*BalanceN!$D$4:$D$9999)","v":23411413},-1,{"$f":"F14-J14-K14","v":0}]
[null,null,null,"Etat, impôts et taxes",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"442\"))*BalanceN!$H$4:$H$9999)","v":3669336},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"442\"))*BalanceN!$D$4:$D$9999)","v":3213144},0.14197683017007642,{"$f":"F15-J15-K15","v":3669336}]
[null,null,null,"Etat, TVA",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"443\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4441\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"446\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4486\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"443\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4441\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"446\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4486\"))*BalanceN!$D$4:$D$9999)","v":89781},-1,0]
[null,null,null,"Etat, impôts retenus à la source",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"447\"))*BalanceN!$H$4:$H$9999)","v":1140671},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"447\"))*BalanceN!$D$4:$D$9999)","v":1182818},-3.5632700888894149E-2,1140671]
[null,null,null,"Autres dettes Etat",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"449\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"449\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,null,"Total dettes fiscales",null,{"$f":"SUM(F14:F18)","v":4810007},{"$f":"SUM(G14:G18)","v":27897156},null,{"$f":"SUM(I14:I18)","v":4810007},{"$f":"SUM(J14:J18)","v":0},{"$f":"SUM(K14:K18)","v":0}]
[null,null,null,"Total dettes sociales et fiscales",null,{"$f":"F13+F19","v":11566047},{"$f":"G13+G19","v":36010298},null,{"$f":"I13+I19","v":10781467},{"$f":"J13+J19","v":0},{"$f":"K13+K19","v":0}]
[]
[null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 19","index":45,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[29,2,42,9],[0,2,0,9],[2,7,2,8],[3,7,3,8],[5,2,5,3],[12,2,12,3],[25,2,25,3],[17,2,17,3],[18,2,18,3],[21,2,21,3],[24,2,24,3],[20,2,20,3],[22,2,22,3],[23,2,23,3]]}
[{"$f":"IF(E13+E21>0,1,0)","v":1},null,"NOTE 19 : AUTRES DETTES ET PROVISIONS POUR RISQUES A COURT TERME"]
[]
[null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,"Libellés",null,"Année N","Année N-1","Variation en %","Dettes à un an au plus","Dettes à plus d'un an et à deux an au plus","Dettes à plus de deux ans"]
[null,null,"Organismes internationaux",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"45\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"45\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(F7=0,\"-\",(E7-F7)/F7)","v":"-"},null,{"$f":"E7-H7-J7","v":0}]
[null,null,"Apporteurs, opérations sur le capital",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"461\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"461\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(F8=0,\"-\",(E8-F8)/F8)","v":"-"},null,{"$f":"E8-H8-J8","v":0}]
[null,null,"Associés, compte courant",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"462\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"462\"))*BalanceN!$D$4:$D$9999)","v":9938959},-1,null,0]
[null,null,"Associés, dividendes à payer",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"465\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"465\"))*BalanceN!$D$4:$D$9999)","v":0},"-",null,0]
[null,null,"Groupe, comptes courants",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"466\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"466\"))*BalanceN!$D$4:$D$9999)","v":0},"-",null,0]
[null,null,"Autres dettes associés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"463\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"463\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"467\"))*BalanceN!$D$4:$D$9999)","v":0},"-",null,0]
[null,null,"Total dettes associés",null,{"$f":"SUM(E7:E12)","v":0},9938959,null,0,0,0]
[null,null,"Créditeurs divers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4712\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4712\"))*BalanceN!$D$4:$D$9999)","v":0},"-",{"$f":"E14-I14-J14","v":0}]
[null,null,"Obligataires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4713\"))*BalanceN!$H$4:$H$9999)","v":620000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4713\"))*BalanceN!$D$4:$D$9999)","v":710000},-0.12676056338028169,{"$f":"E15-I15-J15","v":620000}]
[null,null,"Rémunérations d'administrateurs",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4715\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4715\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Compte du factor",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4716\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4716\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Versements restant à effectuer sur les titres de placement non libérés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4726\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4726\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Compte transitoire ajustement spécial lié à la révision du SYSCOHADA",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4752\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4752\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Autres créditeurs divers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"473\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"474\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"477\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"473\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"474\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"477\"))*BalanceN!$D$4:$D$9999)","v":0},"-",0]
[null,null,"Total créditeurs divers",null,{"$f":"SUM(E14:E20)","v":620000},710000,null,620000,0,0]
[null,null,"Comptes permanents non bloqués des établissements et des succursales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"185\"))*BalanceN!$H$4:$H$9999)","v":0},null,"-",null,null,{"$f":"E22-H22-I22","v":0}]
[null,null,"Comptes de liaison des sociétés en participation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"188\"))*BalanceN!$H$4:$H$9999)","v":0},null,"-",null,null,{"$f":"E23-H23-I23","v":0}]
[null,null,"Comptes de liaison  ",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"187\"))*BalanceN!$H$4:$H$9999)","v":0},null,"-",null,null,0]
[null,null,"Total comptes de liaison",null,{"$f":"SUM(E22:E24)","v":0},{"$f":"SUM(F22:F24)","v":0},{"$f":"SUM(G22:G24)","v":0},{"$f":"SUM(H22:H24)","v":0},0,0]
[null,null,"Total Autres dettes",null,{"$f":"E13+E21+E25","v":620000},{"$f":"F13+F21+F25","v":10648959},null,{"$f":"H13+H21+H25","v":620000},{"$f":"I13+I21+I25","v":0},{"$f":"J13+J21+J25","v":0}]
[null,null,"Provisions pour risques à court terme (voir note 28)",null,null,null,"-"]
[]
[null,null,"COMMENTAIRES"]

{"sheet":"NOTE 20","index":46,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,4,0,8],[5,4,5,5],[15,4,15,5],[2,5,2,6],[19,4,22,8]]}
[{"$f":"IF(G16>0,1,0)","v":0},null,null,null,"NOTE 20 : BANQUES, CREDIT D'ESCOMPTE ET DE TRESORERIE"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Escomptes de crédits de campagne",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"564\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"564\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Escomptes de crédits ordinaires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"565\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"565\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Total: banques, crédits d'escompte ",null,{"$f":"SUM(G7:G8)","v":0},{"$f":"SUM(H7:H8)","v":0},"-"]
[null,null,null,null,"Banques locales",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"521\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"521\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Banques autres états région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"522\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"522\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Autres banques",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"523\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"524\")++(LEFT(BalanceN!$A$4:$A$9999,3)=\"525\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"523\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"524\")++(LEFT(BalanceN!$A$4:$A$9999,3)=\"525\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Banque intérêts courus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"526\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"526\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Crédit de trésorerie",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"561\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"561\"))*BalanceN!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Total: banques, crédits de trésorerie",null,{"$f":"SUM(G10:G14)","v":0},{"$f":"SUM(H10:H14)","v":0},"-"]
[null,null,null,null,"TOTAL GENERAL",null,{"$f":"+G9+G15","v":0},{"$f":"+H9+H15","v":0},"-"]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 21","index":47,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,4,0,8],[5,4,5,5],[30,4,30,5],[2,5,2,6],[34,4,43,8]]}
[{"$f":"IF(G26>0,1,0)","v":1},null,null,null,"NOTE 21 : CHIFFRE D'AFFAIRES ET AUTRES PRODUITS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Ventes dans la région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7011\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7011\"))*BalanceN!$G$4:$G$9999)","v":110000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7011\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7011\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Ventes hors région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7012\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7012\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7012\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7012\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Ventes groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7014\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7014\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7014\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7014\"))*BalanceN!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Ventes sur internet",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7015\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7015\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7015\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7015\"))*BalanceN!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Rabais, remises, ristournes accordés",null,{"$f":"-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7019\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7019\"))*BalanceN!$H$4:$H$9999))","v":0},{"$f":"-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7019\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7019\"))*BalanceN!$H$4:$H$9999))","v":0},"-"]
[null,null,null,null,"Total des ventes de marchandises",null,{"$f":"SUM(G7:G11)","v":110000000},{"$f":"SUM(H7:H10)","v":0},"-"]
[null,null,null,null,"Ventes dans la région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7021\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7031\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7041\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7021\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7031\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7041\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7021\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7031\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7041\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7021\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7031\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7041\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Ventes hors région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7022\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7032\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7042\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7022\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7032\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7042\"))*BalanceN!$G$4:$G$9999)","v":1939940531},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7022\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7032\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7042\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7022\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7032\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7042\"))*'BalanceN-1'!$G$4:$G$9999)","v":1858577695},4.3776935566850222E-2]
[null,null,null,null,"Ventes groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7023\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7024\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7033\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7034\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7043\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7044\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7023\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7024\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7033\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7034\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7043\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7044\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7023\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7024\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7033\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7034\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7043\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7044\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7023\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7024\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7033\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7034\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7043\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7044\"))*'BalanceN-1'!$D$4:$D$9999)","v":0},"-"]
[null,null,null,null,"Ventes sur internet",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7025\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7035\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7045\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7025\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7035\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7045\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7025\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7035\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7045\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7025\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7035\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7045\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Rabais, remises, ristournes accordés",null,{"$f":"-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7029\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7039\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7049\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7029\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7039\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7049\"))*BalanceN!$H$4:$H$9999))","v":-21795786},{"$f":"-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7029\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7039\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7049\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7029\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7039\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7049\"))*'BalanceN-1'!$H$4:$H$9999))","v":-1153585},17.893957532388164]
[null,null,null,null,"Total des ventes de produits fabriqués",null,{"$f":"SUM(G13:G17)","v":1918144745},{"$f":"SUM(H13:H17)","v":1857424110}]
[null,null,null,null,"Ventes dans la région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7051\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7061\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7051\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7061\"))*BalanceN!$G$4:$G$9999)","v":12672000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7051\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7061\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7051\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7061\"))*'BalanceN-1'!$G$4:$G$9999)","v":12804000},-1.0309278350515464E-2]
[null,null,null,null,"Ventes hors région",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7052\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7062\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7052\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7062\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7052\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7062\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7052\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7062\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Ventes groupe",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7053\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7054\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7063\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7064\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7053\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7054\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7063\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7064\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7053\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7054\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7063\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7064\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7053\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7054\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7063\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7064\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Ventes sur internet",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7055\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7065\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7055\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7065\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7055\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7065\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7055\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7065\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Rabais, remises, ristournes accordés",null,{"$f":"-(SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7059\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7069\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7059\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7069\"))*BalanceN!$H$4:$H$9999))","v":0},{"$f":"-(SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7059\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7069\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7059\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"7069\"))*'BalanceN-1'!$H$4:$H$9999))","v":0},"-"]
[null,null,null,null,"Total des ventes de travaux et services vendus",null,{"$f":"SUM(G19:G23)","v":12672000},{"$f":"SUM(H19:H23)","v":12804000}]
[null,null,null,null,"Produits accessoires",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"707\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"707\"))*BalanceN!$G$4:$G$9999)","v":1130000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"707\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"707\"))*'BalanceN-1'!$G$4:$G$9999)","v":1598780},-0.29321107344350067]
[null,null,null,null,"Total: Chiffre d'affaires",null,{"$f":"G12+G18+G24+G25","v":2041946745},{"$f":"H12+H18+H24+H25","v":1871826890}]
[null,null,null,null,"Production immobilisée",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$G$4:$G$9999)","v":4500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Subventions d'exploitation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Autres produits",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$G$4:$G$9999)","v":3436978},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$G$4:$G$9999)","v":11486537},-0.70078205467844656]
[null,null,null,null,"Total: Autres produits",null,{"$f":"SUM(G27:G29)","v":7936978},{"$f":"SUM(H27:H29)","v":11486537}]
[null,null,null,null,"TOTAL GENERAL",null,{"$f":"G26+G30","v":2049883723},{"$f":"H26+H30","v":1883313427}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 22","index":48,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[39,4,43,8],[0,4,0,8],[5,4,5,5],[36,4,36,5],[17,4,17,5],[31,4,31,5],[2,5,2,6]]}
[{"$f":"IF(G12>0,1,0)","v":1},null,null,null,"NOTE 22 : ACHATS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Achats dans la région",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6011\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6011\"))*BalanceN!$G$4:$G$9999)","v":75000000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6011\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6011\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Achats hors région",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6012\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6012\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6012\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6012\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Achats groupe",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6014\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6013\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6014\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6013\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6014\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6013\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6014\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Frais sur achats",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6015\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6015\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6015\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6015\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Remises rabais, remises et ristournes obtenus",null,{"$f":"-(-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6019\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6019\"))*BalanceN!$H$4:$H$9999))","v":0},{"$f":"-(-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6019\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6019\"))*'BalanceN-1'!$H$4:$H$9999))","v":0},"-"]
[null,null,null,null,"Total des Achats de marchandises",null,{"$f":"SUM(G7:G11)","v":75000000},{"$f":"SUM(H7:H11)","v":0},"-"]
[null,null,null,null,"Achats dans la région",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6021\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6021\"))*BalanceN!$G$4:$G$9999)","v":923186842},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6021\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6021\"))*'BalanceN-1'!$G$4:$G$9999)","v":954585472},-3.2892423906489117E-2]
[null,null,null,null,"Achats hors région",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6022\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6022\"))*BalanceN!$G$4:$G$9999)","v":5116850},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6022\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6022\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Achats groupe",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6023\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6024\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6023\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6024\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6023\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6024\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6023\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6024\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Frais sur achats",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6025\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6025\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6025\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6025\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Remises rabais, remises et ristournes obtenus",null,{"$f":"-(-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6029\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6029\"))*BalanceN!$H$4:$H$9999))","v":0},{"$f":"-(-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6029\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6029\"))*'BalanceN-1'!$H$4:$H$9999))","v":0},"-"]
[null,null,null,null,"Total des achats de matières premières et fournitures liées",null,{"$f":"SUM(G13:G17)","v":928303692},{"$f":"SUM(H13:H17)","v":954585472}]
[null,null,null,null,"Matières consommables",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6041\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6041\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6041\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6041\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Matières combustibles",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6042\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6042\"))*BalanceN!$G$4:$G$9999)","v":11259476},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6042\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6042\"))*'BalanceN-1'!$G$4:$G$9999)","v":12683576},-0.1122790607317684]
[null,null,null,null,"Produits d'entretien",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6043\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6043\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6043\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6043\"))*'BalanceN-1'!$G$4:$G$9999)","v":1144000},-1]
[null,null,null,null,"Fournitures d'atelier, d'usine et de magasin",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6044\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6044\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6044\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6044\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Frais sur achats",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6045\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6045\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6045\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6045\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Fournitures de magasin",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6046\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6046\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6046\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6046\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Fourniture de bureau",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6047\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6047\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6047\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6047\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Eau",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6051\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6051\"))*BalanceN!$G$4:$G$9999)","v":5507820},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6051\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6051\"))*'BalanceN-1'!$G$4:$G$9999)","v":4659249},0.18212613234450445]
[null,null,null,null,"Electricité",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6052\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6052\"))*BalanceN!$G$4:$G$9999)","v":23946351},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6052\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6052\"))*'BalanceN-1'!$G$4:$G$9999)","v":21760619},0.10044438533664875]
[null,null,null,null,"Autres énergies",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6053\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6053\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6053\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6053\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Fournitures d'entretien non stockables",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6054\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6054\"))*BalanceN!$G$4:$G$9999)","v":3983103},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6054\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6054\"))*'BalanceN-1'!$G$4:$G$9999)","v":2179626},0.8274249802489051]
[null,null,null,null,"Fournitures de bureau non stockables",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6055\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6055\"))*BalanceN!$G$4:$G$9999)","v":4273500},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6055\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6055\"))*'BalanceN-1'!$G$4:$G$9999)","v":5034950},-0.15123288215374531]
[null,null,null,null,"Petit matériel et outillages",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6056\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6056\"))*BalanceN!$G$4:$G$9999)","v":13718052},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6056\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6056\"))*'BalanceN-1'!$G$4:$G$9999)","v":11441377},0.19898610106108733]
[null,null,null,null,"Achats études, prestations de services, de travaux matériels et équipements",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6057\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6058\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6057\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6058\"))*BalanceN!$G$4:$G$9999)","v":12000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6057\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6058\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6057\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6058\"))*'BalanceN-1'!$G$4:$G$9999)","v":925025},-0.98702737763844217]
[null,null,null,null,"Achats d'emballages",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"608\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6085\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6089\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"608\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6085\")-(LEFT(BalanceN!$A$4:$A$9999,4)=\"6089\"))*BalanceN!$G$4:$G$9999)","v":95566657},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"608\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6085\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6089\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"608\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6085\")-(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6089\"))*'BalanceN-1'!$G$4:$G$9999)","v":101292095},-5.6524035760144954E-2]
[null,null,null,null,"Frais sur achats",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6085\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6085\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6085\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6085\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Remises rabais, remises et ristournes",null,{"$f":"-(-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6049\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6059\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6089\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6049\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6059\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6089\"))*BalanceN!$H$4:$H$9999))","v":0},{"$f":"-(-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6049\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6059\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6089\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6049\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6059\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6089\"))*'BalanceN-1'!$H$4:$H$9999))","v":0},"-"]
[null,null,null,null,"Total des autres achats",null,{"$f":"SUM(G19:G35)","v":158266959},{"$f":"SUM(H19:H35)","v":161120517}]
[null,null,null,null,"TOTAL GENERAL",null,{"$f":"G12+G18+G36","v":1161570651},{"$f":"H12+H18+H36","v":1115705989}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 23","index":49,"n_rows":14,"n_cols":9,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,4,0,8],[5,4,5,5],[11,4,11,5],[2,5,2,6],[15,4,25,8]]}
[{"$f":"IF(G12>0,1,0)","v":1},null,null,null,"NOTE 23 : TRANSPORTS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Transports sur ventes",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"612\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"612\"))*BalanceN!$G$4:$G$9999)","v":323526071},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"612\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"612\"))*'BalanceN-1'!$G$4:$G$9999)","v":327994361},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":-1.3623069574662597E-2}]
[null,null,null,null,"Transports pour le compte de tiers",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"613\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"613\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"613\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"613\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Transport du personnel",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"614\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"614\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"614\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"614\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Transports de plis",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"616\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"616\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"616\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"616\"))*'BalanceN-1'!$G$4:$G$9999)","v":86870},-1]
[null,null,null,null,"Autres transports",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"618\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"618\"))*BalanceN!$G$4:$G$9999)","v":5620601},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"618\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"618\"))*'BalanceN-1'!$G$4:$G$9999)","v":992325},4.6640727584208799]
[null,null,null,null,"TOTAL",null,{"$f":"SUM(G7:G11)","v":329146672},{"$f":"SUM(H7:H11)","v":329073556}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 24","index":50,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[23,4,28,8],[0,4,0,8],[5,4,5,5],[20,4,20,5],[17,4,17,5],[2,5,2,6]]}
[{"$f":"IF(G21>0,1,0)","v":1},null,null,null,"NOTE 24 : SERVICES EXTERIEURS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Sous-traitance générale",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"621\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"621\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"621\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"621\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Locations et charges locatives",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"622\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"622\"))*BalanceN!$G$4:$G$9999)","v":20807898},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"622\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"622\"))*'BalanceN-1'!$G$4:$G$9999)","v":23133759},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":-0.10053969179846647}]
[null,null,null,null,"Redevances de location acquisition",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"623\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"623\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"623\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"623\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Entretien, réparations et maintenance",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"624\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"624\"))*BalanceN!$G$4:$G$9999)","v":12018564},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"624\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"624\"))*'BalanceN-1'!$G$4:$G$9999)","v":9706145},0.2382427833089244]
[null,null,null,null,"Primes d'assurance",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"625\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"625\"))*BalanceN!$G$4:$G$9999)","v":2461776},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"625\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"625\"))*'BalanceN-1'!$G$4:$G$9999)","v":2440484},8.724498910871778E-3]
[null,null,null,null,"Etudes, recherches et documentation",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"626\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"626\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"626\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"626\"))*'BalanceN-1'!$G$4:$G$9999)","v":30000},-1]
[null,null,null,null,"Publicité, publications, relations publiques",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"627\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"627\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"627\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"627\"))*'BalanceN-1'!$G$4:$G$9999)","v":200000},-1]
[null,null,null,null,"Frais de télécommunications",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"628\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"628\"))*BalanceN!$G$4:$G$9999)","v":7316650},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"628\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"628\"))*'BalanceN-1'!$G$4:$G$9999)","v":5223250},0.40078495189776481]
[null,null,null,null,"Frais bancaires",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"631\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"631\"))*BalanceN!$G$4:$G$9999)","v":8430066},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"631\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"631\"))*'BalanceN-1'!$G$4:$G$9999)","v":12728046},-0.33767791222627574]
[null,null,null,null,"Rémunérations d'intermédiaires et de conseils",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"632\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"632\"))*BalanceN!$G$4:$G$9999)","v":21254575},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"632\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"632\"))*'BalanceN-1'!$G$4:$G$9999)","v":7017695},2.0287117066216185]
[null,null,null,null,"Frais de formation du personnel",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"633\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"633\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"633\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"633\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Redevances pour brevets, licences, logiciels, concessions et droits similaires",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"634\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"634\"))*BalanceN!$G$4:$G$9999)","v":48000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"634\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"634\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Cotisations",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"635\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"635\"))*BalanceN!$G$4:$G$9999)","v":200000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"635\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"635\"))*'BalanceN-1'!$G$4:$G$9999)","v":290000},-0.31034482758620691]
[null,null,null,null,"Autres charges externes",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"637\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"638\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"637\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"638\"))*BalanceN!$G$4:$G$9999)","v":61800},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"637\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"638\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"637\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"638\"))*'BalanceN-1'!$G$4:$G$9999)","v":18000},2.4333333333333331]
[null,null,null,null,"TOTAL",null,{"$f":"SUM(G7:G20)","v":72599329},{"$f":"SUM(H7:H20)","v":60787379}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 25","index":51,"n_rows":14,"n_cols":9,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,4,0,8],[5,4,5,5],[11,4,11,5],[14,4,25,8],[2,5,2,6]]}
[{"$f":"IF(G12>0,1,0)","v":1},null,null,null,"NOTE 25 : IMPOTS ET TAXES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Impôts et taxes directs",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"641\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"641\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"641\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"641\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Impôts et taxes indirects",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"645\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"645\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"645\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"645\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Droits d'enregistrement",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"646\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"646\"))*BalanceN!$G$4:$G$9999)","v":3045200},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"646\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"646\"))*'BalanceN-1'!$G$4:$G$9999)","v":35000},86.005714285714291]
[null,null,null,null,"Pénalités et amendes fiscales",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"647\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"647\"))*BalanceN!$G$4:$G$9999)","v":90000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"647\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"647\"))*'BalanceN-1'!$G$4:$G$9999)","v":75000},0.2]
[null,null,null,null,"Autres impôts et taxes",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"648\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"648\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"648\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"648\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"TOTAL",null,{"$f":"SUM(G7:G11)","v":3135200},{"$f":"SUM(H7:H11)","v":110000}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 26","index":52,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[19,4,29,8],[0,4,0,8],[5,4,5,5],[15,4,15,5],[14,4,14,5],[10,4,10,5],[9,4,9,5],[8,4,8,5],[11,4,11,5],[2,5,2,6]]}
[{"$f":"IF(G16>0,1,0)","v":1},null,null,null,"NOTE 26 : AUTRES CHARGES"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Pertes sur créances clients",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6511\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6511\"))*BalanceN!$G$4:$G$9999)","v":4150956},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6511\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6511\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Pertes sur autres débiteurs",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6512\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6512\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6512\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6512\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Quote-part de résultat sur opérations faites en commun",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"652\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"652\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"652\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"652\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Valeur comptable de cessions courantes d'immobilisations",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"654\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"654\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"654\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"654\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Indemnités de foncion et autres rémunérations d'administrateurs",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6581\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6581\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6581\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6581\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Pénalités et amendes pénales",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"657\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"657\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"657\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"657\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Dons et mécénat",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6582\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6583\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6582\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6583\"))*BalanceN!$G$4:$G$9999)","v":100000},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6582\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6583\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6582\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6583\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Autres charges diverses",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6588\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6588\"))*BalanceN!$G$4:$G$9999)","v":12973},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6588\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6588\"))*'BalanceN-1'!$G$4:$G$9999)","v":67670},-0.80829023200827543]
[null,null,null,null,"Charges pour depréciation et provisions pour risques à court terme d'exploitation (voir note 28)",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"659\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"659\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"659\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"659\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"TOTAL",null,{"$f":"SUM(G7:G15)","v":4263929},{"$f":"SUM(H7:H15)","v":67670}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 27A","index":53,"n_rows":15,"n_cols":9,"rows_kept":15,"cut":false,"hidden":false,"merged":[[16,4,26,8],[12,4,12,5],[0,4,0,8],[5,4,5,5],[8,4,8,5],[9,4,9,5],[2,5,2,6]]}
[{"$f":"IF(G13>0,1,0)","v":1},null,null,null,"NOTE 27 A : CHARGES DE PERSONNEL"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Rémunérations directes versées au personnel",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"661\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"662\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"661\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"662\"))*BalanceN!$G$4:$G$9999)","v":178553042},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"661\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"662\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"661\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"662\"))*'BalanceN-1'!$G$4:$G$9999)","v":167780354},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":6.4207088274471039E-2}]
[null,null,null,null,"Indemnités forfaitaires versées au personnel",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"663\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"663\"))*BalanceN!$G$4:$G$9999)","v":13275177},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"663\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"663\"))*'BalanceN-1'!$G$4:$G$9999)","v":13352744},-5.8090681585747468E-3]
[null,null,null,null,"Charges sociales",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"664\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"664\"))*BalanceN!$G$4:$G$9999)","v":24283385},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"664\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"664\"))*'BalanceN-1'!$G$4:$G$9999)","v":23249408},4.4473261426699551E-2]
[null,null,null,null,"Rémunérations et charges sociales de l'exploitant individuel",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"666\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"666\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"666\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"666\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Rémunération transférée de personnel extérieur",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"667\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"667\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"667\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"667\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Autres charges sociales",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"668\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"668\"))*BalanceN!$G$4:$G$9999)","v":2105489},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"668\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"668\"))*'BalanceN-1'!$G$4:$G$9999)","v":4469745},-0.52894650589686887]
[null,null,null,null,"TOTAL",null,{"$f":"SUM(G7:G12)","v":218217093},{"$f":"SUM(H7:H12)","v":208852251}]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 27B","index":54,"n_rows":27,"n_cols":17,"rows_kept":27,"cut":false,"hidden":false,"merged":[[27,0,37,16],[5,0,6,0],[6,7,6,8],[5,3,5,9],[6,10,6,11],[6,12,6,13],[5,10,5,16],[6,3,6,4],[6,5,6,6],[24,1,24,2],[23,1,23,2],[0,1,0,16],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[16,10,16,11],[6,9,7,9],[6,16,7,16],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[5,1,6,2],[2,14,2,15],[3,14,3,15],[2,2,2,10],[3,2,3,5],[22,1,22,2],[21,1,21,2],[7,1,7,2],[6,14,6,15],[15,1,15,2]]}
[{"$f":"IF(Q13>0,1,0)","v":0},"NOTE 27 B : EFFECTIFS, MASSE SALARIALE ET PERSONNEL EXTERIEUR"]
[]
[null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,null,null,null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,null,null,null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,"EFFECTIF ET MASSE SALARIALE",null,"EFFECTIFS",null,null,null,null,null,null,"MASSE SALARIALE"]
[null,null,null,"Nationaux",null,"Autres Etats de l'OHADA",null,"Hors OHADA",null,"Total","Nationaux",null,"Autres Etats de l'OHADA",null,"Hors OHADA",null,"Total"]
[null,"QUALIFICATIONS",null,"M","F","M","F","M","F",null,"M","F","M","F","M","F"]
["YA","Cadres supérieurs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K9:P9)","v":0}]
["YB","Techniciens supérieurs et cadres moyens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K10:P10)","v":0}]
["YC","Techniciens, agents de maîtrise et ouvriers qualifiés",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["YD","Employés, manœuvres, ouvriers et apprentis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["YE","TOTAL (1)",null,{"$f":"SUM(D9:D12)","v":0},{"$f":"SUM(E9:E12)","v":0},{"$f":"SUM(F9:F12)","v":0},0,0,0,0,0,0,0,0,0,0,0]
["YF","Permanents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["YG","Saisonniers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,"FACTURATION A L'ENTREPRISE"]
["YH","Cadres supérieurs"]
["YI","Techniciens supérieurs et cadres moyens"]
["YJ","Techniciens, agents de maîtrise et ouvriers qualifiés"]
["YK","Employés, manœuvres, ouvriers et apprentis"]
["YL","TOTAL (2)",null,{"$f":"SUM(D18:D21)","v":0},{"$f":"SUM(E18:E21)","v":0},0,0,0,0,0,0,0]
["YM","Permanents"]
["YN","Saisonniers"]
["YO","TOTAL (1+2)",null,{"$f":"D13+D22","v":0},{"$f":"E13+E22","v":0},0,0,0,0,0]
[]
["COMMENTAIRES"]

{"sheet":"NOTE 28","index":55,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[26,1,30,10],[0,1,0,10],[2,8,2,9],[3,8,3,9],[5,1,5,2],[5,4,5,6],[22,1,22,2],[6,3,7,3],[6,1,7,2],[6,4,6,6],[5,7,5,9],[6,7,6,9],[14,1,14,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[6,10,7,10],[19,1,19,2],[20,1,20,2],[21,1,21,2],[15,1,15,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[12,1,12,2],[13,1,13,2],[11,1,11,2]]}
[{"$f":"IF(D24>0,1,0)","v":1},"NOTE 28 : PROVISIONS ET DEPRECIATIONS INSCRITES AU BILAN"]
[]
[null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,"SITUATIONS ET MOUVEMENTS",null,"A","B",null,null,"C",null,null,"D = A + B - C"]
[null,"NATURE",null,"Provisions à l'ouverture de l'exercice","Augmentation: Dotations",null,null,"Diminution: Reprises",null,null,"Provisions à la clôture de l'exercice"]
[null,null,null,null,"Exploitations","Financières","HAO","Exploitations","Financières","HAO"]
[null,"1. Provisions règlementées",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"15\"))*BalanceN!$D$4:$D$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"851\"))*BalanceN!$G$4:$G$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"861\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"D9+E9+F9+G9-H9-I9-J9","v":0}]
[null,"2. Provisions financières pour risques et charges",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"19\"))*BalanceN!$D$4:$D$9999)","v":54864697},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6911\"))*BalanceN!$G$4:$G$9999)","v":7251669},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6971\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"854\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7911\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7971\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"864\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"D10+E10+F10+G10-H10-I10-J10","v":62116366}]
[null,"3. Dépréciation des immobilisations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"29\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6913\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"6914\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6972\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"853\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7913\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"7914\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7972\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"863\"))*BalanceN!$H$4:$H$9999)","v":0},0]
[null,"TOTAL: DOTATIONS",null,{"$f":"SUM(D9:D11)","v":54864697},{"$f":"SUM(E9:E11)","v":7251669},0,0,0,0,0,{"$f":"D12+E12+F12+G12-H12-I12-J12","v":62116366}]
[null,"4. Dépréciations des stocks",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"39\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6593\"))*BalanceN!$G$4:$G$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7593\"))*BalanceN!$H$4:$H$9999)","v":0},null,null,0]
[null,"5. Dépréciations actif circulant HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$D$4:$D$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"498\"))*BalanceN!$E$4:$E$9999)","v":0},0]
[null,"6. Dépréciations fournisseurs",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"490\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"490\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"490\"))*BalanceN!$E$4:$E$9999)","v":0},null,null,0]
[null,"7. Dépréciations clients",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"491\"))*BalanceN!$D$4:$D$9999)","v":31677520},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6594\"))*BalanceN!$G$4:$G$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7594\"))*BalanceN!$H$4:$H$9999)","v":0},null,null,31677520]
[null,"8. Dépréciations autres créances",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"49\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"490\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"491\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"498\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"49\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"490\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"491\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"498\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"49\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"490\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"491\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"498\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$E$4:$E$9999)","v":0},null,null,0]
[null,"9. Dépréciations titres de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"590\"))*BalanceN!$D$4:$D$9999)","v":0},null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6795\"))*BalanceN!$G$4:$G$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"7795\"))*BalanceN!$H$4:$H$9999)","v":0},null,0]
[null,"10. Dépréciations valeurs à encaisser",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"591\"))*BalanceN!$E$4:$E$9999)","v":0},null,null,0]
[null,"11. Dépréciations disponibilités",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"592\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"593\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"594\"))*BalanceN!$E$4:$E$9999)","v":0},null,null,0]
[null,"12. Dépréciations et provisions pour risques à court termes à caractère d'exploitation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$D$4:$D$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"499\"))*BalanceN!$E$4:$E$9999)","v":0},null,null,0]
[null,"13. Dépréciations et provisions pour risques à court termes à caractère financier",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"599\"))*BalanceN!$D$4:$D$9999)","v":0},null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"599\"))*BalanceN!$F$4:$F$9999)","v":0},null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"599\"))*BalanceN!$E$4:$E$9999)","v":0},null,0]
[null,"TOTAL: CHARGES POUR DEPRECIATIONS ET PROVISIONS A COURT TERME",null,{"$f":"SUM(D13:D22)","v":31677520},{"$f":"SUM(E13:E22)","v":0},0,0,0,0,0,{"$f":"D23+E23+F23+G23-H23-I23-J23","v":31677520}]
[null,"TOTAL PROVISIONS ET DEPRECIATIONS",null,{"$f":"+D12+D23","v":86542217},{"$f":"+E12+E23","v":7251669},0,0,0,0,0,93793886]
[]
[null,"COMMENTAIRES"]

{"sheet":"NOTE 29","index":56,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[28,4,39,8],[0,4,0,8],[5,4,5,5],[8,4,8,5],[17,4,17,5],[13,4,13,5],[15,4,15,5],[24,4,24,5],[2,5,2,6]]}
[{"$f":"IF(G17>0,1,0)","v":1},null,null,null,"NOTE 29 : CHARGES ET REVENUS FINANCIERS"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Intérêts des emprunts",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"671\"))*BalanceN!$G$4:$G$9999)","v":3500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"671\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H7=0,\"-\",(G7-H7)/H7)","v":"-"}]
[null,null,null,null,"Intérêts dans loyers de locations acquisition",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"672\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"672\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"IF(H8=0,\"-\",(G8-H8)/H8)","v":"-"}]
[null,null,null,null,"Escomptes accordés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"673\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"673\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Autres intérêts",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"674\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"674\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Escomptes des effets de commerce",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"675\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"675\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Pertes de change",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"676\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"676\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Pertes sur cessions de titres de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6771\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6771\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Malis provenant d'attribution gratuite d'action au personnel salarié et aux dirigeants",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6772\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6772\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Pertes sur risques financiers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"678\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"678\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Charges pour dépréciation et provisions à court terme à caractère financier (voir note 28)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"679\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"679\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"SOUS TOTAL: FRAIS FINANCIERS",null,{"$f":"SUM(G7:G16)","v":3500000},{"$f":"SUM(H7:H16)","v":0},"-"]
[null,null,null,null,"Intérêts de prêts et créances diverses",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"771\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"775\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"771\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"775\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Revenus de participations",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"772\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"772\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Escomptes obtenus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"773\"))*BalanceN!$H$4:$H$9999)","v":7500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"773\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Revenus de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"774\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"774\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Gains de change",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"776\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"776\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Gains sur cessions de titres de placement",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"777\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"777\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Gains sur risques financiers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"778\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"778\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"Reprises de charges pour dépréciation et provisions à court terme à caractère financier (voir note 28)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"779\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"779\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},"-"]
[null,null,null,null,"SOUS TOTAL: REVENUS FINANCIERS",null,{"$f":"SUM(G18:G25)","v":7500000},{"$f":"SUM(H18:H25)","v":0},"-"]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 30","index":57,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[33,4,40,8],[27,4,27,5],[0,4,0,8],[5,4,5,5],[14,4,14,5],[15,4,15,5],[2,5,2,6]]}
[{"$f":"IF(G18+G31>0,1,0)","v":1},null,null,null,"NOTE 30 : AUTRES CHARGES ET PRODUITS HAO"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"Libellés",null,"Année N","Année N-1","Variation en %"]
[null,null,null,null,"Charges HAO constatées (1) à détailler:",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"831\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"831\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,-1]
[null,null,null,null,-1,null,null,null,{"$f":"IF(H9=0,\"-\",(G9-H9)/H9)","v":"-"}]
[null,null,null,null,"Pertes sur créances HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"834\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"834\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Charges liées aux opérations de restructuration",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"833\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"833\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Dons et libéralités accordés",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"835\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"835\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Abandons de créances consentis",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"836\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"836\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Charges liées aux opérations de liquidation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"837\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"837\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Charges pour dépréciations et provisions pour risques à court terme HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"839\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"839\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Dotations HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"85\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"85\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Participation des travailleurs",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"87\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"87\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Sous total: Autres charges HAO",null,{"$f":"SUM(G10:G17)+G7","v":0},{"$f":"SUM(H10:H17)+H7","v":0},"-"]
[null,null,null,null,"Produits HAO constatés:",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"841\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"841\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,null,-1,null,null,null,"-"]
[null,null,null,null,-1,null,null,null,"-"]
[null,null,null,null,"Indemnités et subventions HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"844\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"844\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Produits liés aux opérations de restructuration",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"843\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"843\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Dons et libéralités obtenus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"845\"))*BalanceN!$H$4:$H$9999)","v":2000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"845\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Abandons de créances obtenus",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"846\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"846\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Produits liés aux opérations de liquidation",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"847\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"847\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Transferts de charges HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"848\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"848\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Reprises des charges pour dépréciations et provisions à court terme HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"849\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"849\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Reprises HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"86\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"86\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Subvention d'équilibre",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"88\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"88\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},"-"]
[null,null,null,null,"Sous total: Autres produits HAO",null,{"$f":"SUM(G22:G30)+G19","v":2000000},{"$f":"SUM(H22:H30)+H19","v":0},"-"]
[]
[null,null,null,null,"COMMENTAIRES"]

{"sheet":"NOTE 31","index":58,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,3,0,9],[5,3,5,4],[2,7,2,8],[3,7,3,8],[14,3,14,4],[5,9,6,9],[12,3,12,4],[13,3,13,4],[5,8,6,8],[5,6,6,6],[5,7,6,7],[16,3,16,4],[7,3,7,4],[27,3,27,4],[23,3,23,4],[5,5,6,5],[20,3,20,4]]}
[{"$f":"IF(F16>0,1,0)","v":1},null,null,"NOTE 31 : REPARTITION DU RESULTAT ET AUTRES ELEMENTS CARACTERISTIQUES DES CINQ DERNIERS EXERCICES"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"EXERCICES CONCERNES",null,"N","N-1","N-2","N-3","N-4"]
[null,null,null,"NATURE DES INDICATIONS"]
[null,null,null,"STRUCTURE DU CAPITAL A LA CLOTURE DE L'EXERICE (2)"]
[null,null,null,"Capital social",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"101\"))*BalanceN!$H$4:$H$9999)","v":400000000},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"101\"))*BalanceN!$D$4:$D$9999)","v":100000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"101\"))*'BalanceN-1'!$D$4:$D$9999)","v":100000000}]
[null,null,null,"Actions ordinaires"]
[null,null,null,"Actions à dividendes prioritaires (A.D.P) sans droit de vote"]
[null,null,null,"Actions nouvelles à émettre:"]
[null,null,null,"*par conversion d'obligations"]
[null,null,null,"                *par exercice de droits de souscription"]
[null,null,null,"OPERATIONS ET RESULTATS DE L'EXERCICE (3)"]
[null,null,null,"Chiffre d'affaires hors taxes",null,{"$f":"+'COMPTE DE RESULTAT'!K15","v":2041946745},{"$f":"+'COMPTE DE RESULTAT'!L15","v":1871826890}]
[null,null,null,"Résultat des activités ordinaires (RAO) hors dotations et reprises (exploitations et financière)",null,{"$f":"+'COMPTE DE RESULTAT'!K41-'COMPTE DE RESULTAT'!K39-'COMPTE DE RESULTAT'!K36-'COMPTE DE RESULTAT'!K33-'COMPTE DE RESULTAT'!K32","v":270876104},{"$f":"+'COMPTE DE RESULTAT'!L41-'COMPTE DE RESULTAT'!L39-'COMPTE DE RESULTAT'!L36-'COMPTE DE RESULTAT'!L33-'COMPTE DE RESULTAT'!L32","v":173588509}]
[null,null,null,"Participation des travailleurs aux bénéfices",null,{"$f":"'COMPTE DE RESULTAT'!K47","v":0},{"$f":"'COMPTE DE RESULTAT'!L47","v":0}]
[null,null,null,"Impôts sur le résultat",null,{"$f":"-'COMPTE DE RESULTAT'!K48","v":67660025},{"$f":"-'COMPTE DE RESULTAT'!L48","v":23411413}]
[null,null,null,"Résultat net (4)",null,{"$f":"'COMPTE DE RESULTAT'!K49","v":178831885},{"$f":"'COMPTE DE RESULTAT'!L49","v":118619674}]
[null,null,null,"RESULTAT ET DIVIDENDE DISTRIBUES"]
[null,null,null,"Résultat distribué (5)",null,{"$f":"-'TABLEAU DES FLUX DE TRESORERIE'!I27","v":90000000},{"$f":"-'TABLEAU DES FLUX DE TRESORERIE'!J27","v":-26631518}]
[null,null,null,"Dividende attribué à chaque action"]
[null,null,null,"PERSONNEL ET POLITIQUE SALARIALE"]
[null,null,null,"Effectif moyen des travailleurs au cours de l'exercice (6)"]
[null,null,null,"Effectif moyen de personnel extérieur"]
[null,null,null,"Masse salariale distribuée au cours de l'exercice (7) ",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"661\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"662\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"663\"))*BalanceN!$G$4:$G$9999)","v":191828219},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"661\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"662\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"663\"))*'BalanceN-1'!$G$4:$G$9999)","v":181133098}]
[null,null,null,"Avantages sociaux versés au cours de l'exercice (8) (sécurité sociale, œuvres sociales)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"664\")+(LEFT(BalanceN!$A$4:$A$9999,3)=\"668\"))*BalanceN!$G$4:$G$9999)","v":26388874},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"664\")+(LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"668\"))*'BalanceN-1'!$G$4:$G$9999)","v":27719153}]
[null,null,null,"Personnel extérieur facturé à l'entité (9)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"667\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"667\"))*BalanceN!$G$4:$G$9999)","v":0}]
[null,null,null,"(1) Y compris l'exercice dont les états financiers sont soumis à l'approbation de l'Assemblée",null,null,null,null,"(6) Personnel propre"]
[null,null,null,"(2) Indication, en cas de libération partielle du capital, du montant du capital non appelé",null,null,null,null,"(7) Total des comptes 661, 662, 663"]
[null,null,null,"(3) Les éléments de cette rubrique sont ceux figurant au compte de résultat",null,null,null,null,"(8) Total des comptes 664, 668"]
[null,null,null,"(4) Le résultat, lorqu'il est négatif, doit être mis entre parenthèses",null,null,null,null,"(9) Compte 667"]
[null,null,null,"(5) L'exercie N correspond au dividende proposé du dernier exercice"]

{"sheet":"NOTE 32","index":59,"n_rows":29,"n_cols":15,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,1,0,14],[5,7,6,8],[5,9,6,10],[5,11,6,12],[2,12,2,13],[3,12,3,13],[5,13,6,14],[5,3,6,4],[5,2,7,2],[5,1,7,1],[5,5,6,6]]}
[{"$f":"IF(M29>0,1,0)","v":0},"NOTE 32 : PRODUCTION DE L'EXERCICE"]
[]
[null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,null,null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,null,null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,"Désignation du Produit","Unité de Quantité Choisie","Production vendue dans le Pays",null,"Production vendue dans les autres Pays de l'OHADA",null,"Production vendue hors de l'OHADA",null,"Production immobilisée",null,"Stock ouverture de l'exercice",null,"Stocks clôture de l'exercice"]
[]
[null,null,null,"Quantité","Valeur","Quantité","Valeur","Quantité","Valeur","Quantité","Valeur","Quantité","Valeur","Quantité","Valeur"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Non ventilés"]
[null,"TOTAL",null,null,{"$f":"SUM(E9:E28)","v":0},null,0,null,0,null,0,null,{"$f":"SUM(M9:M28)","v":0},null,{"$f":"SUM(O9:O28)","v":0}]

{"sheet":"NOTE 33","index":60,"n_rows":30,"n_cols":12,"rows_kept":30,"cut":false,"hidden":false,"merged":[[0,3,0,11],[7,7,7,8],[6,7,6,10],[5,5,5,10],[7,9,7,10],[5,11,8,11],[2,9,2,10],[3,9,3,10],[6,5,6,6],[5,3,8,3],[5,4,8,4],[7,5,8,5],[7,6,8,6],[2,4,2,8]]}
[{"$f":"IF(G30>0,1,0)","v":0},null,null,"NOTE 33 : ACHATS DESTINES A LA PRODUCTION"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,null,"Exercice clos au:",null,{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,null,"Durée (en mois):",null,{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"Désignation des matières premières et produits","Unité de Quantité Choisie","Achats effectués au cours de l'exercice",null,null,null,null,null,"Variation des stocks (en valeur)"]
[null,null,null,null,null,"Produits de l'Etat",null,"Produits importés"]
[null,null,null,null,null,"Quantité","Valeur","Acheté dans l'Etat",null,"Acheté hors de l'Etat"]
[null,null,null,null,null,null,null,"Quantité","Valeur","Quantité","Valeur"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Non ventilés"]
[null,null,null,"TOTAL",null,null,{"$f":"SUM(G10:G29)","v":0},null,0,null,0,0]

{"sheet":"NOTE 34","index":61,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":false,"merged":[[50,3,50,4],[57,3,57,4],[17,7,29,7],[0,3,0,7],[5,3,5,4],[6,3,6,4],[16,3,16,4],[34,3,34,4],[2,4,2,5]]}
[{"$f":"IF(F18>0,1,0)","v":1},null,null,"NOTE 34 : FICHE DE SYNTHESE DES PRINCIPAUX INDICATEURS FINANCIERS"]
[]
[null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,"(En milliers de francs)",null,"Année N","Année N-1","Variation en %"]
[null,null,null,"SOLDES INTERMEDIAIRES DE GESTION"]
[null,null,null,"CHIFFRE D'AFFAIRES",null,{"$f":"'COMPTE DE RESULTAT'!K15","v":2041946745},{"$f":"'COMPTE DE RESULTAT'!L15","v":1871826890},{"$f":"IF(G8=0,\"-\",(F8-G8)/G8)","v":9.0884395297900655E-2}]
[null,null,null,"MARGE COMMERCIALE",null,{"$f":"'COMPTE DE RESULTAT'!K11","v":40000000},{"$f":"'COMPTE DE RESULTAT'!L11","v":0},"-"]
[null,null,null,"VALEUR AJOUTEE",null,{"$f":"'COMPTE DE RESULTAT'!K29","v":485093197},{"$f":"'COMPTE DE RESULTAT'!L29","v":382440760},0.26841395514432093]
[null,null,null,"EXCEDENT BRUT D'EXPLOITATION (EBE)",null,{"$f":"'COMPTE DE RESULTAT'!K31","v":266876104},{"$f":"'COMPTE DE RESULTAT'!L31","v":173588509},0.5374065111648606]
[null,null,null,"RESULTAT D'EXPLOITATION",null,{"$f":"'COMPTE DE RESULTAT'!K34","v":240364791},{"$f":"'COMPTE DE RESULTAT'!L34","v":141972754},0.69303464381623536]
[null,null,null,"RESULTAT FINANCIER",null,{"$f":"'COMPTE DE RESULTAT'!K40","v":4000000},{"$f":"'COMPTE DE RESULTAT'!L40","v":0},"-"]
[null,null,null,"RESULTAT DES ACTIVITES ORDINAIRES",null,{"$f":"'COMPTE DE RESULTAT'!K41","v":244364791},{"$f":"'COMPTE DE RESULTAT'!L41","v":141972754},0.72120906381797734]
[null,null,null,"RESULTAT HORS ACTIVITES ORDINAIRES",null,{"$f":"'COMPTE DE RESULTAT'!K46","v":2127119},{"$f":"'COMPTE DE RESULTAT'!L46","v":58333},35.465105514888656]
[null,null,null,"RESULTAT NET",null,{"$f":"'COMPTE DE RESULTAT'!K49","v":178831885},{"$f":"'COMPTE DE RESULTAT'!L49","v":118619674},0.50760728780960906]
[null,null,null,"DETERMINATION DE LA CAPACITE D'AUTOFINANCEMENT"]
[null,null,null,"EBE",null,{"$f":"F11","v":266876104},{"$f":"G11","v":173588509}]
[null,null,null,"(+) Valeurs comptables des cessions courantes d'immobilisation (compte 654)",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"654\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"654\"))*'BalanceN-1'!$G$4:$G$9999)","v":0}]
[null,null,null,"(-) Produits des cessions courantes d'immobilisation (compte 754)",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"754\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"754\"))*'BalanceN-1'!$H$4:$H$9999)","v":0}]
[null,null,null," = CAPACITE D'AUTOFINANCEMENT D'EXPLOITATION",null,{"$f":"SUM(F18:F20)","v":266876104},{"$f":"SUM(G18:G20)","v":173588509}]
[null,null,null," + Revenus financiers",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"77\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"776\"))*BalanceN!$H$4:$H$9999)","v":7500000}]
[null,null,null," + Gains de change",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"776\"))*BalanceN!$H$4:$H$9999)","v":0}]
[null,null,null," + Transferts de charges financières",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"787\"))*BalanceN!$H$4:$H$9999)","v":0}]
[null,null,null," + Produits HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"84\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"848\"))*BalanceN!$H$4:$H$9999)","v":2000000}]
[null,null,null," + Transferts de charges HAO",null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"848\"))*BalanceN!$H$4:$H$9999)","v":0}]
[null,null,null," - Frais financiers",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"67\")-(LEFT(BalanceN!$A$4:$A$9999,3)=\"676\"))*BalanceN!$G$4:$G$9999)","v":-3500000}]
[null,null,null," - Pertes de change",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"676\"))*BalanceN!$G$4:$G$9999)","v":0}]
[null,null,null," - Participation",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"87\"))*BalanceN!$G$4:$G$9999)","v":0}]
[null,null,null," - Impôts sur les résultats",null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"89\"))*BalanceN!$G$4:$G$9999)","v":-31102200}]
[null,null,null," = CAPACITE D'AUTOFINANCEMENT GLOBALE (C.A.F.G.)",null,{"$f":"SUM(F21:F30)","v":241773904},{"$f":"SUM(G21:G30)","v":173588509},{"$f":"IF(G31=0,\"-\",(F31-G31)/G31)","v":0.39279901298074976}]
[null,null,null," - Distributions de dividendes opérées durant l'exercice",null,{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!I27","v":-90000000},{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!J27","v":26631518},-4.3794543743244381]
[null,null,null," = AUTOFINANCEMENT",null,{"$f":"SUM(F31:F32)","v":151773904},{"$f":"SUM(G31:G32)","v":200220027},-0.2419644214711848]
[null,null,null,"ANALYSE DE LA RENTABILITE"]
[null,null,null,"Rentabilité économique =  Résultat d'exploitation (a)/Capitaux propres + dettes financières",null,{"$f":"IF(F40=0,0,F12/F40)","v":0.3082713447661008},{"$f":"IF(G40=0,0,G12/G40)","v":0.41375226395065018},-0.25493738252301262]
[null,null,null,"Rentabilité financière = Résultat net/Capitaux propres",null,{"$f":"IF(F41=0,0,F13/F41)","v":-5.5530661391431533E-3},{"$f":"IF(G41=0,0,G13/G41)","v":0},"-"]
[null,null,null,"ANALYSE DE LA STRUCTURE FINANCIERE"]
[null,null,null,"Capitaux propres et ressources assimilées",null,{"$f":"BILAN!N18","v":620401876},{"$f":"BILAN!O18","v":286069991},1.1687065946039759]
[null,null,null," + Dettes financière et autres ressources assimilées (b)",null,{"$f":"BILAN!N22-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4784\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4794\"))*BalanceN!$H$4:$H$9999)","v":159316366},{"$f":"BILAN!O22-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4784\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4794\"))*'BalanceN-1'!$H$4:$H$9999)","v":57064697},1.7918551114010122]
[null,null,null," = Ressources stables",null,{"$f":"SUM(F38:F39)","v":779718242},{"$f":"SUM(G38:G39)","v":343134688},1.2723387324804656]
[null,null,null," - Actif immobilisé (b)",null,{"$f":"-(BILAN!I23-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4792\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4782\"))*BalanceN!$G$4:$G$9999))","v":-720322773},{"$f":"-(BILAN!J23-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4792\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4782\"))*'BalanceN-1'!$G$4:$G$9999))","v":-210743285},2.4180105572521562]
[null,null,null," = FONDS DE ROULEMENT (1)",null,{"$f":"SUM(F40:F41)","v":59395469},{"$f":"SUM(G40:G41)","v":132391403},-0.55136460786656971]
[null,null,null," Actif circulant d'exploitation (b)",null,{"$f":"SUM(BILAN!I25,BILAN!I26)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4791\"))*BalanceN!$H$4:$H$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4781\"))*BalanceN!$G$4:$G$9999)","v":208864578},{"$f":"SUM(BILAN!J25,BILAN!J26)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4791\"))*'BalanceN-1'!$H$4:$H$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4781\"))*'BalanceN-1'!$G$4:$G$9999)","v":160380651},0.30230533856605935]
[null,null,null," - Passif circulant d'exploitation (b)",null,{"$f":"-(SUM(BILAN!N25,BILAN!N26,BILAN!N27,BILAN!N28,BILAN!N29)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4783\"))*BalanceN!$G$4:$G$9999)+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4793\"))*BalanceN!$H$4:$H$9999))","v":-118056294},{"$f":"-(SUM(BILAN!O25,BILAN!O26,BILAN!O27,BILAN!O28,BILAN!O29)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4783\"))*'BalanceN-1'!$G$4:$G$9999)+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4793\"))*'BalanceN-1'!$H$4:$H$9999))","v":-102553463},0.15116828380529676]
[null,null,null," = BESOIN DE FINANCEMENT D'EXPLOITATION (2)",null,{"$f":"SUM(F43:F44)","v":90808284},{"$f":"SUM(G43:G44)","v":57827188},0.5703389208550137]
[null,null,null," Actif circulant HAO (b)",null,{"$f":"BILAN!I24","v":2140000},{"$f":"BILAN!J24","v":380000}]
[null,null,null," - Passif circulant HAO (b)",null,{"$f":"-BILAN!N24","v":-156649942},{"$f":"-BILAN!O24","v":-399942}]
[null,null,null," = BESOIN DE FINANCEMENT HAO (3)",null,{"$f":"SUM(F46:F47)","v":-154509942},{"$f":"SUM(G46:G47)","v":-19942},7746.9662019857587]
[null,null,null,"BESOIN DE FINANCEMENT GLOBAL (4)  = (2) + (3)",null,{"$f":"SUM(F48,F45)","v":-63701658},{"$f":"SUM(G48,G45)","v":57807246},-2.1019666634871346]
[null,null,null,"TRESORERIE NETE (5) = (1) - (4)",null,{"$f":"F42-F49","v":123097127},{"$f":"G42-G49","v":74584157},0.65044604580031651]
[null,null,null,"CONTRÔLE: TRESORERIE NETTE = (TRESORERIE ACTIF) - (TRESORERIE PASSIF)",null,{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!E38","v":0},{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!F38","v":0},"-"]
[null,null,null,"ANALYSE DE LA VARIATION DE LA TRESORERIE"]
[null,null,null,"Flux de trésorerie des activités opérationnelles",null,{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!I16","v":170234983},{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!J16","v":98148770}]
[null,null,null," - Flux de trésorerie des activités d'investissement",null,{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!I22","v":-328722013},{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!J22","v":-17160017}]
[null,null,null," + Flux de trésorerie des activités de financement",null,{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!I34","v":207000000},{"$f":"'TABLEAU DES FLUX DE TRESORERIE'!J34","v":26631518}]
[null,null,null," = VARIATION DE LA TRESORERIE NETTE DE LA PERIODE",null,{"$f":"SUM(F53:F55)","v":48512970},{"$f":"SUM(G53:G55)","v":107620271},{"$f":"IF(G56=0,\"-\",(F56-G56)/G56)","v":-0.54922088980801764}]
[null,null,null,"ANALYSE DE LA VARIATION DE L'ENDETTEMENT FINANCIER NET"]
[null,null,null,"Endettement financier brut (Dettes financière + Trésorerie Passif) "]
[null,null,null,"Dettes financières + Trésorerie Passif",null,{"$f":"SUM(BILAN!N19,BILAN!N20,BILAN!N34)","v":94699075},{"$f":"SUM(BILAN!O19,BILAN!O20,BILAN!O34)","v":2200000}]
[null,null,null," - Trésorerie-Actif",null,{"$f":"-BILAN!I34","v":-123097127},{"$f":"-BILAN!J34","v":-74584157},{"$f":"IF(G60=0,\"-\",(F60-G60)/G60)","v":0.65044604580031651}]
[null,null,null," = ENDETTEMENT FINANCIER NET",null,{"$f":"SUM(F59:F60)","v":-28398052},{"$f":"SUM(G59:G60)","v":-72384157},{"$f":"IF(G61=0,\"-\",(F61-G61)/G61)","v":-0.60767586199836521}]

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[null,null,null,null,"NOTE 35 : LISTE DES INFORMATIONS SOCIALES, ENVIRONNEMENTALES ET SOCIETALES A FOURNIR"]
[]
[null,null,null,null,"Désignation entité:…………………………………….",{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"},null,null,null,"Exercice clos au:",{"$f":"INFORMATIONS!D31","v":"2018-12-31"}]
[null,null,null,null,"Numéro d'identification:………………………………..",{"$f":"INFORMATIONS!B24","v":"00084404X"},null,null,null,"Durée (en mois):",{"$f":"INFORMATIONS!F34","v":12}]
[]
[null,null,null,null,"INFORMATIONS SOCIALES"]
[null,null,null,null,"Emploi:"]
[null,null,null,null,"°l'effectif total et la répartition des salariés par sexe, âge et zone géographique"]
[null,null,null,null,"°les embauches et les licenciements"]
[null,null,null,null,"°les rémunérations et leur évolution"]
[null,null,null,null,"Relations sociales"]
[null,null,null,null,"°l'organisation du dialogue social"]
[null,null,null,null,"°le bilan des accords collectifs"]
[null,null,null,null,"Santé et sécurité"]
[null,null,null,null,"°les conditions de santé et de sécurité au travail"]
[null,null,null,null,"°le bilan des accords signés avec les organisations syndicales ou les représentants du personnel en matière de santé et de sécurité au travail"]
[null,null,null,null,"Formation"]
[null,null,null,null,"°les politiques mises en œuvre en matière de formation"]
[null,null,null,null,"°le nombre total d'heures de formation"]
[null,null,null,null,"Egalité de traitement"]
[null,null,null,null,"°les mesures prises en faveur de l'égalité entre les femmes et les hommes"]
[null,null,null,null,"°les mesures prises en faveur de l'emploi et de l'insertion des personnes handicapées"]
[null,null,null,null,"INFORMATIONS ENVIRONNEMENTALES"]
[null,null,null,null,"Politique générale en matière environnementale"]
[null,null,null,null,"°l'organisation de la société pour prendre en compte les questions environnementales et le cas échéant les démarches d'évaluation ou de certification en matière d'environnement"]
[null,null,null,null,"°les actions de formation et d'information des salariés menées en matière de protection de l'environnement"]
[null,null,null,null,"°les moyens consacrés à la prévention des risques environnementaux et des pollutions"]
[null,null,null,null,"Pollution et gestion des déchets"]
[null,null,null,null,"°les mesures de prévention, de réduction ou de réparation de rejets dans l'air, l'eau et le sol affectant gravement l'environnement"]
[null,null,null,null,"°les mesures de prévention, de recyclage et d'élimination des déchets"]
[null,null,null,null,"°la prise en compte des nuisances sonores et de toute autre forme de pollution spécifique à une activité"]
[null,null,null,null,"Utilisation durable des ressources"]
[null,null,null,null,"°la consommation d'eau et l'approvisionnement en eau en fonction des contraintes locales"]
[null,null,null,null,"°la consommation de matières premières et les mesures prises pour améliorer l'efficacité dans leur utilisation"]
[null,null,null,null,"°la consommation d'énergie, les mesures prises pour améliorer l'efficacité énergetique et le recours aux énergies renouvelables"]
[null,null,null,null,"Changement climatique"]
[null,null,null,null,"°les rejets de gaz à effet de serre"]
[null,null,null,null,"Protection de la biodiversité"]
[null,null,null,null,"°les mesures prises pour préserver ou développer la biodiversité"]
[null,null,null,null,"INFORMATIONS RELATIVES AUX ENGAGEMENTS SOCIETAUX EN FAVEUR DU DEVELOPPEMENT DURABLE"]
[null,null,null,null,"Impact territorial, économique et social de l'activité de la société"]
[null,null,null,null,"°en matière d'emploi et de développement régional"]
[null,null,null,null,"°sur les populations reiveraines ou locales"]
[null,null,null,null,"Relations entretenues avec les personnes ou les organisations intéressées par l'activité de la société (association d'insertion, établissement d'enseignement,…)"]
[null,null,null,null,"°les conditions du dialogue avec ces personnes ou organisations"]
[null,null,null,null,"°les actions de partenariat ou de mécénat"]
[null,null,null,null,"Sous-traitance et fournisseurs"]
[null,null,null,null,"°la prise en compte dans la politique d'achat des enjeux sociaux et environnementaux"]

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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,null,null,"ETATS SUPPLEMENTAIRES\nDIRECTION GENERALE DES IMPOTS"]

{"sheet":"Liste ETATS SUPPL DGI","index":64,"n_rows":37,"n_cols":10,"rows_kept":37,"cut":false,"hidden":false,"merged":[[31,1,31,7],[33,0,33,9],[35,0,35,9],[23,1,23,7],[24,1,24,7],[25,1,25,7],[26,1,26,7],[27,1,27,7],[28,0,30,0],[30,1,30,7],[22,1,22,7],[11,1,11,7],[12,1,12,7],[13,1,13,7],[14,1,14,7],[15,1,15,7],[16,1,16,7],[17,1,17,7],[18,1,18,7],[19,1,19,7],[20,1,20,7],[21,1,21,7],[10,1,10,7],[0,0,0,9],[1,8,1,9],[2,2,2,9],[3,1,3,6],[3,8,3,9],[4,2,4,3],[4,5,4,6],[4,8,4,9],[5,2,5,3],[6,0,6,9],[7,1,7,7],[8,1,8,7],[9,1,9,7]]}
["- 0 -"]
[null,null,null,null,null,null,null,null,"LISTE ETATS DGI"]
["Dénomination sociale de l'entité :",null,{"$f":"INFORMATIONS!B10","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"INFORMATIONS!B19&\" \"&INFORMATIONS!C19&\" \"&INFORMATIONS!D19&\" \"&INFORMATIONS!E19&\" \"&INFORMATIONS!F19","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,"Sigle usuel :",{"$f":"INFORMATIONS!B11","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"INFORMATIONS!B24","v":"00084404X"},null,"Exercice clos le :",{"$f":"INFORMATIONS!D31","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"INFORMATIONS!F34","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"INFORMATIONS!F24","v":"AMMTB89"}]
["FICHE RECAPITULATIVE DES ETATS SUPPLEMENTAIRES  DGI  PRESENTES (1)"]
["ETATS ","INTITULES",null,null,null,null,null,null,"A","N/A"]
["Etat supplémentaire 1","DETAIL DES CHARGES",null,null,null,null,null,null,{"$f":"IF('SUPPL1-CHARGES'!G275=0,\"\",\"X\")","v":"X"},{"$f":"IF('SUPPL1-CHARGES'!G275=\"\",\"X\",\"\")","v":""}]
["Etat supplémentaire 2","DETAIL DES PRODUITS",null,null,null,null,null,null,{"$f":"IF('SUPPL2-PRODUITS'!G23=0,\"\",\"X\")","v":"X"},{"$f":"IF('SUPPL2-PRODUITS'!G23=\"\",\"X\",\"\")","v":""}]
["Etat supplémentaire 3","TVA",null,null,null,null,null,null,{"$f":"IF(('SUPPL3-TVA (1)'!G15+'SUPPL3-TVA (1)'!G16+'SUPPL3-TVA (1)'!G23+'SUPPL3-TVA (1)'!G24)=0,\"\",\"X\")","v":"X"},{"$f":"IF(('SUPPL3-TVA (1)'!G15+'SUPPL3-TVA (1)'!G16+'SUPPL3-TVA (1)'!G23+'SUPPL3-TVA (1)'!G24)=0,\"X\",\"\")","v":""}]
["Etat supplémentaire 4","ETAT COMPLEMENTAIRE POUR l'INSD: TVA SUPPORTEE NON DEDUCTIBLE",null,null,null,null,null,null,{"$f":"IF('SUPPL4-TVA (2)'!G12=0,\"\",\"X\")","v":""},{"$f":"IF('SUPPL4-TVA (2)'!G12=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 5","ELEMENTS STATISTIQUES UEMOA",null,null,null,null,null,null,{"$f":"IF((SUPPL5!K31+SUPPL5!L31+SUPPL5!M31+SUPPL5!N31+SUPPL5!M37+SUPPL5!M42)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL5!K31+SUPPL5!L31+SUPPL5!M31+SUPPL5!N31+SUPPL5!M37+SUPPL5!M42)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 6","REPARTITION DU RESULTAT FISCAL DES SOCIETES DE PERSONNES",null,null,null,null,null,null,{"$f":"IF((SUPPL6!G31+SUPPL6!H31+SUPPL6!I31+SUPPL6!J31)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL6!G31+SUPPL6!H31+SUPPL6!I31+SUPPL6!J31)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 7","COMPLEMENT INFORMATIONS ENTITES INDIVIDUELLES",null,null,null,null,null,null,{"$f":"IF((SUPPL7!I9+SUPPL7!I10+SUPPL7!I11+SUPPL7!I12)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL7!I9+SUPPL7!I10+SUPPL7!I11+SUPPL7!I12)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 8","TABLEAU DES IMMOBILISATIONS ET DES AMORTISSEMENTS ",null,null,null,null,null,null,{"$f":"IF((SUPPL8!G40+SUPPL8!H40+SUPPL8!I40+SUPPL8!J40)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL8!G40+SUPPL8!H40+SUPPL8!I40+SUPPL8!J40)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 9","DETAIL DES FRAIS ACCESSOIRES SUR ACHATS",null,null,null,null,null,null,{"$f":"IF((SUPPL9!D15+SUPPL9!F15+SUPPL9!H15+SUPPL9!J15+SUPPL9!L15+SUPPL9!N15)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL9!D15+SUPPL9!F15+SUPPL9!H15+SUPPL9!J15+SUPPL9!L15+SUPPL9!N15)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 10","DETAIL DES AVANTAGES EN NATURE  ALLOUES  AU PERSONNEL  ",null,null,null,null,null,null,{"$f":"IF((SUPPL10!G24+SUPPL10!H24)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL10!G24+SUPPL10!H24)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 11","CREANCES ET DETTES ECHUES DE L'EXERCICE",null,null,null,null,null,null,{"$f":"IF(SUM('SUPPL  11'!H9:H18,'SUPPL  11'!H20:H29)=0,\"\",\"X\")","v":""},{"$f":"IF(SUM('SUPPL  11'!H9:H18,'SUPPL  11'!H20:H29)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 12","ETAT ANNUEL DES SALAIRES",null,null,null,null,null,null,{"$f":"IF((SUPPL12!D35+SUPPL12!E35+SUPPL12!F35+SUPPL12!G35)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL12!D35+SUPPL12!E35+SUPPL12!F35+SUPPL12!G35)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 13","ETAT ANNUEL des commissions, courtages, ristournes, honoraires, droits d'auteurs et autres rémunérations versées à des tiers",null,null,null,null,null,null,{"$f":"IF((SUPPL13!J19+SUPPL13!K19)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL13!J19+SUPPL13!K19)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 14","ETAT ANNUEL des rémunérations des sassociés et des parts de bénéfices sociaux et autres rémunérations",null,null,null,null,null,null,{"$f":"IF(SUPPL14!I20=0,\"\",\"X\")","v":""},{"$f":"IF(SUPPL14!I20=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 15","Relevé détaillé des loyers d'immeubles passés en charges avec indication de l'identité et de l'adresse des bailleurs",null,null,null,null,null,null,{"$f":"IF((SUPPL15!I19+SUPPL15!H19)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL15!I19+SUPPL15!H19)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 16","Etat des honoraires rétrocédés avec indication de l'identité complète de chaque bénéficiaire",null,null,null,null,null,null,{"$f":"IF((SUPPL16!I19+SUPPL16!J19+SUPPL16!K19)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL16!I19+SUPPL16!J19+SUPPL16!K19)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 17","Liste des principaux clients ",null,null,null,null,null,null,{"$f":"IF((SUPPL17!H21+SUPPL17!I21+SUPPL17!J21)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL17!H21+SUPPL17!I21+SUPPL17!J21)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 18","Liste des principaux fournisseurs",null,null,null,null,null,null,{"$f":"IF((SUPPL18!H31+SUPPL18!I31+SUPPL18!J31)=0,\"\",\"X\")","v":""},{"$f":"IF((SUPPL18!H31+SUPPL18!I31+SUPPL18!J31)=0,\"X\",\"\")","v":"X"}]
["Etat supplémentaire 19","TABLEAU DE DETERMINATION DU RESULTAT FISCAL",null,null,null,null,null,null,"X"]
["Etat supplémentaire 20","BORDEREAU AVIS DE VERSEMENT (IS, IBICA ou IBNC)",null,null,null,null,null,null,"X"]
["A INSERER AUX PAGES APPROPRIEES","PAGE de garde Détermination du réultat fiscal et de l'IS",null,null,null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"X\")","v":""},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"X\",\"\")","v":"X"}]
[null,"PAGE de garde Détermination du réultat fiscal et de l'IBICA",null,null,null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"X\",\"\")","v":"X"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"X\")","v":""}]
[null,"PAGE de garde Détermination du réultat fiscal et de l'IBNC",null,null,null,null,null,null,"X"]
[]
[]
["(1) les Notes non documentées ne doivent pas être jointes aux états financiers. Leur contenu peut être amélioré par les entités"]
["(2) Bénéfice industriel ou commercial pour le calcul de l'IS ou de l'IBICA"]
["(3): Le contribuable peut insérer autant de déclarations fiscales supplémentaires qu'il le souhaite."]
["A : Applicable       N/A : Non applicable."]

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["SYSTEME NORMAL",null,null,"- 2 -",null,null,null,"ETAT SUPPLEMENTAIRE N°1 "]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"},null,null,null,null,"BalanceN-1'","BalanceN"]
[]
["ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["DETAIL DES CHARGES EN FCFA",null,null,null,null,null,"Exercice N","Exercice N-1","Variation N/N-1"]
[null,null,null,null,null,null,null,null,"En valeur","En %"]
[6011,"Achats de marchandises dans la région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6011\"))*BalanceN!$G$4:$G$9999)","v":75000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6011\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"G11-H11","v":75000000},{"$f":"IF(H11,(G11-H11)/H11,IF(ISBLANK(H11),\"\",IF(G11,IF( G11 > 0,1,-1),\"\")))","v":1}]
[6012,"Achats de marchandises hors région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6012\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6012\"))*BalanceN!$G$4:$G$9999)","v":0},0,{"$f":"IF(H12,(G12-H12)/H12,IF(ISBLANK(H12),\"\",IF(G12,IF( G12 > 0,1,-1),\"\")))","v":""}]
[6013,"Achats de marchandises aux entités du groupe dans la région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6013\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6013\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6014,"Achats de marchandises aux entités du groupe hors région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6014\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6014\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6015,"Frais sur achats",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6015\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6015\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6019,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6019\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6019\"))*BalanceN!$H$4:$H$9999)","v":0},0,""]
["RA",null,"Achats de marchandises",null,null,null,{"$f":"SUM(G11:G16)","v":75000000},{"$f":"SUM(H11:H16)","v":0},{"$f":"G17-H17","v":75000000},1]
[6031,"Variation des stocks de marchandises",null,null,null,null,{"$f":"+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6031\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6031\"))*BalanceN!$H$4:$H$9999)","v":-5000000},{"$f":"+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6031\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6031\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},-5000000,-1]
["RB",null,"Variation de stocks",null,null,null,{"$f":"G18","v":-5000000},{"$f":"H18","v":0},-5000000,-1]
[6021,"Achats de matières premières et fournitures liées dans la région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6021\"))*BalanceN!$G$4:$G$9999)","v":923186842},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6021\"))*'BalanceN-1'!$G$4:$G$9999)","v":954585472},-31398630,-3.2892423906489117E-2]
[6022,"Achats de matières premières et fournitures liées hors région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6022\"))*BalanceN!$G$4:$G$9999)","v":5116850},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6022\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},5116850,1]
[6023,"Achats de matières premières et fournitures liées aux entités du groupe dans la région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6023\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6023\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6024,"Achats de matières premières et fournitures liées aux entités du groupe hors région",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6024\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6024\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6025,"Frais sur achats",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6025\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6025\"))*BalanceN!$G$4:$G$9999)","v":0},0,""]
[6029,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6029\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6029\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"G25-H25","v":0},""]
["RC",null,"Achats de matières premières et fournitures liées",null,null,null,{"$f":"SUM(G20:G25)","v":928303692},{"$f":"SUM(H20:H25)","v":954585472},{"$f":"G26-H26","v":-26281780},-2.7532139102154699E-2]
[6032,"Variation des stocks de matières premières et fournitures liées",null,null,null,null,{"$f":"+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6032\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6032\"))*BalanceN!$H$4:$H$9999)","v":-106416},{"$f":"+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6032\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6032\"))*'BalanceN-1'!$H$4:$H$9999)","v":2830600},{"$f":"G27-H27","v":-2937016},-1.0375948562142301]
["RD",null,"Variation de stocks de matières premières",null,null,null,{"$f":"G27","v":-106416},{"$f":"H27","v":2830600},{"$f":"G28-H28","v":-2937016},-1.0375948562142301]
[6041,"Matières consommables",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6041\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6041\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"G29-H29","v":0},""]
[6042,"Matières combustibles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6042\"))*BalanceN!$G$4:$G$9999)","v":11259476},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6042\"))*'BalanceN-1'!$G$4:$G$9999)","v":12683576},-1424100,-0.1122790607317684]
[6043,"Produits d'entretien",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6043\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6043\"))*'BalanceN-1'!$G$4:$G$9999)","v":1144000},-1144000,-1]
[6044,"Fournitures d'atelier et d'usine",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6044\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6044\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6045,"Frais sur achats",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6045\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6045\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6046,"Fournitures de magasin",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6046\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6046\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6047,"Fournitures de bureau",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6047\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6047\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6049,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6049\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6049\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6051,"Fournitures non stockables-Eau",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6051\"))*BalanceN!$G$4:$G$9999)","v":5507820},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6051\"))*'BalanceN-1'!$G$4:$G$9999)","v":4659249},848571,0.18212613234450445]
[6052,"Fournitures non stockables-Electricité",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6052\"))*BalanceN!$G$4:$G$9999)","v":23946351},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6052\"))*'BalanceN-1'!$G$4:$G$9999)","v":21760619},2185732,0.10044438533664875]
[6053,"Fournitures non stockables-Autres énergies",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6053\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6053\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6054,"Fournitures d'entretien non stockables",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6054\"))*BalanceN!$G$4:$G$9999)","v":3983103},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6054\"))*'BalanceN-1'!$G$4:$G$9999)","v":2179626},1803477,0.8274249802489051]
[6055,"Fournitures de bureau non stockables",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6055\"))*BalanceN!$G$4:$G$9999)","v":4273500},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6055\"))*'BalanceN-1'!$G$4:$G$9999)","v":5034950},-761450,-0.15123288215374531]
[6056,"Achats de petit matériel et outillage",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6056\"))*BalanceN!$G$4:$G$9999)","v":13718052},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6056\"))*'BalanceN-1'!$G$4:$G$9999)","v":11441377},2276675,0.19898610106108733]
[6057,"Achats d'études et prestations de services",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6057\"))*BalanceN!$G$4:$G$9999)","v":12000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6057\"))*'BalanceN-1'!$G$4:$G$9999)","v":505000},-493000,-0.97623762376237622]
[6058,"Achats de travaux, matériels et équipements",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6058\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6058\"))*'BalanceN-1'!$G$4:$G$9999)","v":420025},-420025,-1]
[6059,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6059\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6059\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6081,"Emballages perdus",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6081\"))*BalanceN!$G$4:$G$9999)","v":95566657},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6081\"))*'BalanceN-1'!$G$4:$G$9999)","v":101292095},-5725438,-5.6524035760144954E-2]
[6082,"Emballages récupérables non identifiables",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6082\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6082\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6083,"Emballages à usage mixte",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6083\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6083\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6085,"Frais sur achats",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6085\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6085\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[6089,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6089\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6089\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RE",null,"Autres achats",null,null,null,{"$f":"SUM(G29:G50)","v":158266959},{"$f":"SUM(H29:H50)","v":161120517},{"$f":"G51-H51","v":-2853558},-1.7710705334938816E-2]
[6033,"Variation des stocks d'autres approvisionnements",null,null,null,null,{"$f":"+SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6033\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6033\"))*BalanceN!$H$4:$H$9999)","v":2414711},{"$f":"+SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6033\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6033\"))*'BalanceN-1'!$H$4:$H$9999)","v":-1884647},4299358,-2.2812537308047607]
["RF",null,"Variation de stocks d'autres approvisionnements",null,null,null,{"$f":"G52","v":2414711},{"$f":"H52","v":-1884647},{"$f":"G53-H53","v":4299358},-2.2812537308047607]
[612,"Transports sur ventes",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"612\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"612\"))*BalanceN!$H$4:$H$9999)","v":323526071},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"612\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"612\"))*'BalanceN-1'!$H$4:$H$9999)","v":327994361},-4468290,-1.3623069574662597E-2]
[613,"Transports pour le compte de tiers",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"613\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"613\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"613\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"613\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[614,"Transports du personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"614\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"614\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"614\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"614\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[616,"Transports de plis",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"616\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"616\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"616\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"616\"))*'BalanceN-1'!$H$4:$H$9999)","v":86870},-86870,-1]
[6181,"Voyages et déplacements",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6181\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6181\"))*BalanceN!$H$4:$H$9999)","v":3958126},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6181\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6181\"))*'BalanceN-1'!$H$4:$H$9999)","v":306500},3651626,11.91395106035889]
[6182,"Transports entre établissements et chantiers",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6182\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6182\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6182\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6182\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6183,"Transports administratifs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6183\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6183\"))*BalanceN!$H$4:$H$9999)","v":1662475},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6183\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6183\"))*'BalanceN-1'!$H$4:$H$9999)","v":685825},976650,1.4240513250464768]
[619,"Rabais, remises et ristournes obtenus (non ventilés)",null,null,null,null,{"$f":"-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"619\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"619\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RG",null,"Transports",null,null,null,{"$f":"SUM(G54:G61)","v":329146672},{"$f":"SUM(H54:H60)","v":329073556},{"$f":"G62-H62","v":73116},2.2218740663561553E-4]
[621,"Sous-traitance générale",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"621\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"621\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"621\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"621\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6221,"Location de terrains",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6221\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6221\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6221\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6221\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6222,"Location de bâtiments",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6222\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6222\"))*BalanceN!$H$4:$H$9999)","v":8400000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6222\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6222\"))*'BalanceN-1'!$H$4:$H$9999)","v":8163500},236500,2.897041710050836E-2]
[6223,"Location de matériels et outillages",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6223\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6223\"))*BalanceN!$H$4:$H$9999)","v":12125000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6223\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6223\"))*'BalanceN-1'!$H$4:$H$9999)","v":12720000},-595000,-4.6776729559748424E-2]
[6224,"Malis sur emballages",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6224\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6224\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6224\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6224\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6225,"Locations d'emballages",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6225\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6225\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6225\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6225\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6226,"Fermages et loyers du foncier",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6226\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6226\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6226\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6226\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6228,"Locations  et charges locatives diverses",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6228\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6228\"))*BalanceN!$H$4:$H$9999)","v":282898},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6228\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6228\"))*'BalanceN-1'!$H$4:$H$9999)","v":2250259},-1967361,-0.8742820270911037]
[6232,"Crédit-bail immobilier",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6232\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6232\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6232\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6232\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6233,"Crédit-bail mobilier",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6233\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6233\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6233\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6233\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6234,"Location-vente",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6234\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6234\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6234\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6234\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[]
["SYSTEME NORMAL",null,null,"- 3 -",null,null,null,"ETAT SUPPLEMENTAIRE N°1 "]
["Dénomination sociale de l'entité :",null,{"$f":"C2","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"B3","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"J3","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"C4","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"J4","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"C5","v":"AMMTB89"}]
[]
["ETAT COMPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["DETAIL DES CHARGES EN FCFA",null,null,null,null,null,"Exercice N","Exercice N-1","Variation N/N-1"]
[null,null,null,null,null,null,null,null,"En valeur","En %"]
[6238,"Autres contrats de location-acquisition",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6238\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6238\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6238\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6238\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},{"$f":"G85-H85","v":0},{"$f":"IF(H85,(G85-H85)/H85,IF(ISBLANK(H85),\"\",IF(G85,IF( G85 > 0,1,-1),\"\")))","v":""}]
[6241,"Entretien et réparation des biens immobiliers",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6241\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6241\"))*BalanceN!$H$4:$H$9999)","v":1951316},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6241\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6241\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},1951316,{"$f":"IF(H86,(G86-H86)/H86,IF(ISBLANK(H86),\"\",IF(G86,IF( G86 > 0,1,-1),\"\")))","v":1}]
[6242,"Entretien et réparation des biens mobiliers",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6242\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6242\"))*BalanceN!$H$4:$H$9999)","v":3672248},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6242\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6242\"))*'BalanceN-1'!$H$4:$H$9999)","v":3275032},397216,0.12128614315829586]
[6243,"Maintenance",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6243\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6243\"))*BalanceN!$H$4:$H$9999)","v":6395000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6243\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6243\"))*'BalanceN-1'!$H$4:$H$9999)","v":5500000},895000,0.16272727272727272]
[6244,"Charges de démentellement et remise en état",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6244\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6244\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6244\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6244\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6248,"Autre entretiens et réparation",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6248\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6248\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6248\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6248\"))*'BalanceN-1'!$H$4:$H$9999)","v":931113},-931113,-1]
[6251,"Assurances multirisques ",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6251\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6251\"))*BalanceN!$H$4:$H$9999)","v":1418702},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6251\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6251\"))*'BalanceN-1'!$H$4:$H$9999)","v":1459236},-40534,-2.7777549347740873E-2]
[6252,"Assurances matériels de transport",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6252\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6252\"))*BalanceN!$H$4:$H$9999)","v":1043074},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6252\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6252\"))*'BalanceN-1'!$H$4:$H$9999)","v":981248},61826,6.3007516957996348E-2]
[6253,"Assurances risques d'exploitation",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6253\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6253\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6253\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6253\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6254,"Assurances responsabilité du producteur",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6254\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6254\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6254\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6254\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6255,"Assurances insolvabilité clients",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6255\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6255\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6255\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6255\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
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[6258,"Autres primes d'assurances",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6258\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6258\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6258\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6258\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
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[6345,"Redevances pour sites internet",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6345\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6345\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6345\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6345\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6346,"Redevances pour concessions, droits et valeurs similaires",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6346\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6346\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6346\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6346\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6351,"Cotisations",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6351\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6351\"))*BalanceN!$H$4:$H$9999)","v":200000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6351\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6351\"))*'BalanceN-1'!$H$4:$H$9999)","v":290000},-90000,-0.31034482758620691]
[6358,"Concours divers",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6358\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6358\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6358\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6358\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6371,"Personnel intérimaire",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6371\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6371\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6371\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6371\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6372,"Personnel détaché ou prêté à l'entité",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6372\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6372\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6372\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6372\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6381,"Frais de recrutement du personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6381\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6381\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6381\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6381\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6382,"Frais de déménagement",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6382\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6382\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6382\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6382\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6383,"Réceptions",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6383\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6383\"))*BalanceN!$H$4:$H$9999)","v":31500},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6383\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6383\"))*'BalanceN-1'!$H$4:$H$9999)","v":18000},13500,{"$f":"IF(H140,(G140-H140)/H140,IF(ISBLANK(H140),\"\",IF(G140,IF( G140 > 0,1,-1),\"\")))","v":0.75}]
[6384,"Missions",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6384\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6384\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6384\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6384\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6385,"Charges de copropriété",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6385\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6385\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6385\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6385\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6388,"Charges externes diverses",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6388\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6388\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6388\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6388\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RH",null,"Services extérieurs",null,null,null,{"$f":"SUM(G63:G73,G85:G143)","v":72521029},{"$f":"SUM(H63:H73,H85:H142)","v":60787379},11733650,0.19302773360239797]
[6411,"Impôts fonciers et taxes annexes",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6411\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6411\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6411\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6411\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6412,"Patentes, licences et taxes annexes",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6412\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6412\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6412\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6412\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6413,"Taxe sur appointements et salaires",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6413\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6413\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6413\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6413\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6414,"Taxes d'apprentissage",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6414\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6414\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6414\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6414\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[]
["SYSTEME NORMAL",null,null,"- 4 -",null,null,null,"ETAT SUPPLEMENTAIRE N°1 "]
["Dénomination sociale de l'entité :",null,{"$f":"C2","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"B3","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"J3","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"C4","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"J4","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"C5","v":"AMMTB89"}]
[]
["ETAT COMPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["DETAIL DES CHARGES EN FCFA",null,null,null,null,null,"Exercice N","Exercice N-1","Variation N/N-1"]
[null,null,null,null,null,null,null,null,"En valeur","En %"]
[6415,"Formation professionnelle continue",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6415\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6415\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6415\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6415\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},{"$f":"G160-H160","v":0},{"$f":"IF(H160,(G160-H160)/H160,IF(ISBLANK(H160),\"\",IF(G160,IF( G160 > 0,1,-1),\"\")))","v":""}]
[6418,"Autres impôts et taxes directs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6418\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6418\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6418\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6418\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,{"$f":"IF(H161,(G161-H161)/H161,IF(ISBLANK(H161),\"\",IF(G161,IF( G161 > 0,1,-1),\"\")))","v":""}]
[645,"Impôts et taxes indirects",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"645\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"645\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"645\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"645\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6461,"Droits de mutation",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6461\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6461\"))*BalanceN!$H$4:$H$9999)","v":3000000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6461\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6461\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},3000000,1]
[6462,"Droits de timbre",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6462\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6462\"))*BalanceN!$H$4:$H$9999)","v":10200},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6462\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6462\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},10200,1]
[6463,"Taxes sur les véhicules de société",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6463\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6463\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6463\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6463\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6464,"Vignettes",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6464\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6464\"))*BalanceN!$H$4:$H$9999)","v":35000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6464\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6464\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},35000,1]
[6468,"Autres droits d'enregistrement",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6468\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6468\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6468\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6468\"))*'BalanceN-1'!$H$4:$H$9999)","v":35000},-35000,-1]
[6471,"Pénalités d'assiette, impôts directs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6471\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6471\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6471\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6471\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6472,"Pénalités d'assiette, impôts indirects",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6472\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6472\"))*BalanceN!$H$4:$H$9999)","v":90000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6472\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6472\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},90000,1]
[6473,"Pénalités de recouvrement, impôts directs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6473\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6473\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6473\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6473\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6474,"Pénalités de recouvrement, impôts indirects",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6474\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6474\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6474\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6474\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6478,"Autres pénalités et amendes fiscales",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6478\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6478\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6478\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6478\"))*'BalanceN-1'!$H$4:$H$9999)","v":75000},-75000,-1]
[648,"Autres impôts et taxes",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"648\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"648\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"648\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"648\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RI",null,"Impôts et taxes",null,null,null,{"$f":"SUM(G145:G148,G160:G173)","v":3135200},{"$f":"SUM(H145:H148,H160:H173)","v":110000},{"$f":"G174-H174","v":3025200},27.50181818181818]
[6511,"Pertes sur créances clients",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6511\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6511\"))*BalanceN!$H$4:$H$9999)","v":4150956},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6511\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6511\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},{"$f":"G175-H175","v":4150956},1]
[6515,"Pertes sur autres débiteurs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6515\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6515\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6515\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6515\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},{"$f":"G176-H176","v":0},""]
[6521,"Quote-part transférée de bénéfices (comptabilité du gérant)",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6521\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6521\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6521\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6521\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6525,"Pertes imputées par transfert (comptabilité des associés non gérants)",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6525\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6525\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6525\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6525\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6541,"Valeur comptable des cessions courantes d'immobilisations incorporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6541\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6541\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6541\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6541\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6542,"Valeur comptable des cessions courantes d'immobilisations corporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6542\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6542\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6542\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6542\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
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[657,"Pénalités et amendes pénales",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"657\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"657\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"657\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"657\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6581,"Indemnités de fonction et autres rémunérations d'administrateurs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6581\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6581\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6581\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6581\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6582,"Dons",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6582\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6582\"))*BalanceN!$H$4:$H$9999)","v":100000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6582\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6582\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},100000,1]
[6583,"Mécénat",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6583\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6583\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6583\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6583\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6588,"Autres charges diverses",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6588\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6588\"))*BalanceN!$H$4:$H$9999)","v":12973},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6588\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6588\"))*'BalanceN-1'!$H$4:$H$9999)","v":67670},-54697,-0.80829023200827543]
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[6593,"Charges pour dépréciation et provisions pour risque à court terme d'exploitation sur stocks",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6593\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6593\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6593\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6593\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6594,"Charges pour dépréciation et provisions pour risque à court terme d'exploitation sur créances",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6594\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6594\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6594\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6594\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6598,"Autres charges pour dépréciations et provisions pour risques à court terme d'exploitation",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6598\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6598\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6598\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6598\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RJ",null,"Autres charges",null,null,null,{"$f":"SUM(G175:G190)","v":4263929},{"$f":"SUM(H175:H190)","v":67670},{"$f":"G191-H191","v":4196259},62.01062509235998]
[6611,"Appointements salaires et commissions versés au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6611\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6611\"))*BalanceN!$H$4:$H$9999)","v":101601787},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6611\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6611\"))*'BalanceN-1'!$H$4:$H$9999)","v":85757833},15843954,0.18475226630318423]
[6612,"Primes et gratifications versées au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6612\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6612\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6612\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6612\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6613,"Congés payés versés au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6613\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6613\"))*BalanceN!$H$4:$H$9999)","v":4632641},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6613\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6613\"))*'BalanceN-1'!$H$4:$H$9999)","v":7969603},-3336962,-0.41871119552630165]
[6614,"Indemnités de préavis, de licenciement et de recherche d'embauche versées au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6614\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6614\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6614\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6614\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6615,"Indemnités de maladie versées aux travailleurs nationaux",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6615\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6615\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6615\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6615\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6616,"Supplément familial versé au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6616\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6616\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6616\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6616\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6617,"Avantages en nature du personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6617\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6617\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6617\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6617\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6618,"Autres rénumérations directes versées au personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6618\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6618\"))*BalanceN!$H$4:$H$9999)","v":45353580},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6618\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6618\"))*'BalanceN-1'!$H$4:$H$9999)","v":46989030},-1635450,-3.4804932129903508E-2]
[6621,"Appointements salaires et commissions versés au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6621\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6621\"))*BalanceN!$H$4:$H$9999)","v":26964127},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6621\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6621\"))*'BalanceN-1'!$H$4:$H$9999)","v":27063888},-99761,-3.6861296499601241E-3]
[6622,"Primes et gratifications versées au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6622\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6622\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6622\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6622\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6623,"Congés payés versés au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6623\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6623\"))*BalanceN!$H$4:$H$9999)","v":907},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6623\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6623\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},907,1]
[6624,"Indemnités de préavis, de licenciement et de recherche d'embauche versées au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6624\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6624\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6624\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6624\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6625,"Indemnités de maladie versées aux travailleurs non nationaux",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6625\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6625\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6625\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6625\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6626,"Supplément familial versé au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6626\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6626\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6626\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6626\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6627,"Avantages en nature du personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6627\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6627\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6627\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6627\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6628,"Autres rénumérations directes versées au personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6628\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6628\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6628\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6628\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6631,"Indemnités forfaitaires de logement versées au personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6631\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6631\"))*BalanceN!$H$4:$H$9999)","v":3216000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6631\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6631\"))*'BalanceN-1'!$H$4:$H$9999)","v":3216000},0,0]
[6632,"Indemnités forfaitaires de représentation versées au personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6632\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6632\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6632\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6632\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6633,"Indemnités forfaitaires d'expatriation versées au personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6633\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6633\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6633\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6633\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6634,"Indemnités forfaitaires de transport versées au personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6634\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6634\"))*BalanceN!$H$4:$H$9999)","v":5407994},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6634\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6634\"))*'BalanceN-1'!$H$4:$H$9999)","v":5360307},47687,8.8963188115904548E-3]
[6638,"Autres indemnités et avantages divers versés au personnel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6638\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6638\"))*BalanceN!$H$4:$H$9999)","v":4651183},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6638\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6638\"))*'BalanceN-1'!$H$4:$H$9999)","v":4776437},-125254,-2.6223312481667822E-2]
[6641,"Charges sociales sur rémunération du personnel national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6641\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6641\"))*BalanceN!$H$4:$H$9999)","v":17211685},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6641\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6641\"))*'BalanceN-1'!$H$4:$H$9999)","v":16935554},276131,1.6304810577793913E-2]
[6642,"Charges sociales sur rémunération du personnel non national",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6642\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6642\"))*BalanceN!$H$4:$H$9999)","v":6271700},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6642\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6642\"))*'BalanceN-1'!$H$4:$H$9999)","v":513033},5758667,11.224749674972175]
[6661,"Rémunérations du travail de l'exploitant individuel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6661\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6661\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6661\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6661\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6662,"Charges sociales de l'exploitant individuel",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6662\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6662\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6662\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6662\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6671,"Rémunérations transférée du personnel intérimaire",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6671\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6671\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6671\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6671\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6672,"Rémunérations transférée du personnel détaché ou prêté à l'entité",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6672\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6672\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6672\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6672\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6681,"Versements aux Syndicats et Comités d'entreprise, d'établissement",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6681\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6681\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6681\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6681\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6682,"Versements aux Comités d'hygiène et de sécurité",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6682\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6682\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6682\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6682\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6683,"Versements et contributions aux autres œuvres sociales",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6683\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6683\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6683\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6683\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[]
["SYSTEME NORMAL",null,null,"- 5 -",null,null,null,"ETAT SUPPLEMENTAIRE N°1 "]
["Dénomination sociale de l'entité :",null,{"$f":"C2","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"B3","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"J3","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"C4","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"J4","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"C5","v":"AMMTB89"}]
[]
["ETAT COMPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["DETAIL DES CHARGES EN FCFA",null,null,null,null,null,"Exercice N","Exercice N-1","Variation N/N-1"]
[null,null,null,null,null,null,null,null,"En valeur","En %"]
[6684,"Médecine du travail et pharmacie",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6684\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6684\"))*BalanceN!$H$4:$H$9999)","v":1688279},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6684\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6684\"))*'BalanceN-1'!$H$4:$H$9999)","v":662735},{"$f":"G233-H233","v":1025544},{"$f":"IF(H233,(G233-H233)/H233,IF(ISBLANK(H233),\"\",IF(G233,IF( G233 > 0,1,-1),\"\")))","v":1.5474420394275239}]
[6685,"Assurances et organismes de santé",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6685\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6685\"))*BalanceN!$H$4:$H$9999)","v":417210},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6685\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6685\"))*'BalanceN-1'!$H$4:$H$9999)","v":3807010},-3389800,-0.89041005933790562]
[6686,"Assurances retraite et fonds de pension",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6686\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6686\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6686\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6686\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6687,"Majorations et pénalités sociales",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6687\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6687\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6687\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6687\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6688,"Charges sociales diverses",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6688\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6688\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6688\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6688\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RK",null,"Charges de personnel",null,null,null,{"$f":"SUM(G192:G221,G233:G237)","v":217417093},{"$f":"SUM(H192:H221,H233:H237)","v":203051430},14365663,7.074888859438222E-2]
[6711,"Intérêts des emprunts obligataires",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6711\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6711\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6711\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6711\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6712,"Intérêts des emprunts auprès des établissements de crédit",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6712\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6712\"))*BalanceN!$H$4:$H$9999)","v":3500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6712\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6712\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},3500000,1]
[6713,"Intérêts des dettes liées à des participations",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6713\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6713\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6713\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6713\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6714,"Intérêts des primes de remboursement des obligations",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6714\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6714\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6714\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6714\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6721,"Intérêts dans loyers de location acquisition/crédit-bail immobilier",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6721\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6721\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6721\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6721\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6722,"Intérêts dans loyers de location acquisition/crédit-bail mobilier",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6722\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6722\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6722\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6722\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6723,"Intérêts dans loyers de location acquisition/location-vente",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6723\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6723\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6723\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6723\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6728,"Intérêts dans loyers des autres locations acquisition",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6728\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6728\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6728\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6728\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[673,"Escomptes accordés",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"673\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"673\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"673\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"673\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6741,"Intérêts sur avances reçues et dépôts créditeurs",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6741\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6741\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6741\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6741\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6742,"Intérêts sur Comptes courants bloqués",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6742\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6742\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6742\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6742\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6743,"Intérêts sur obligations cautionnées",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6743\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6743\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6743\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6743\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6744,"Intérêts sur dettes commerciales",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6744\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6744\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6744\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6744\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6745,"Intérêts bancaires et sur opérations de financement (escompte…)",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6745\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6745\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6745\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6745\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6748,"Intérêts sur dettes diverses                     ",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6748\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6748\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6748\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6748\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[675,"Escomptes des effets de commerce",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"675\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"675\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"675\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"675\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[676,"Pertes de change financières",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"676\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"676\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"676\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,3)=\"676\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6771,"Pertes sur cessions de titre de placement",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6771\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6771\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6771\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6771\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6772,"Malis provenant d’attribution gratuite d’actions au personnel salarié et aux dirigeants",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6772\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6772\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6772\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6772\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6781,"Pertes et charges sur rentes viagères",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6781\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6781\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6781\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6781\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6782,"Pertes et charges sur opérations financières",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6782\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6782\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6782\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6782\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6784,"Pertes et charges sur instrument de trésorerie",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6784\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6784\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6784\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6784\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6791,"Charges pour dépréciations et provisions sur risques financiers à court terme",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6791\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6791\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6791\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6791\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6795,"Charges pour dépréciations et provisions sur titres de placement",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6795\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6795\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6795\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6795\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6798,"Autres charges pour dépréciations et provisions pour risques à court terme financières",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6798\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6798\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6798\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6798\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RM","Frais financiers et charges assimiliés",null,null,null,null,{"$f":"SUM(G239:G263)","v":3500000},{"$f":"SUM(H239:H263)","v":0},{"$f":"G264-H264","v":3500000},1]
[6812,"Dotations aux amortissements des immobilisations incorporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6812\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6812\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6812\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6812\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6813,"Dotations aux amortissements des immobilisations corporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6813\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6813\"))*BalanceN!$H$4:$H$9999)","v":19259644},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6813\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6813\"))*'BalanceN-1'!$H$4:$H$9999)","v":24304993},-5045349,-0.20758487772450707]
[6911,"Dotations aux provisions pour risques et charges",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6911\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6911\"))*BalanceN!$H$4:$H$9999)","v":7251669},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6911\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6911\"))*'BalanceN-1'!$H$4:$H$9999)","v":7310762},-59093,-8.0830151494468011E-3]
[6913,"Dotations aux dépréciations des immobilisations incorporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6913\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6913\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6913\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6913\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6914,"Dotations aux dépréciations des immobilisations corporelles",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6914\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6914\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6914\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6914\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
["RL","Dotations aux amortissements, aux provisions et dépréciations",null,null,null,null,{"$f":"SUM(G265:G269)","v":26511313},{"$f":"SUM(H265:H269)","v":31615755},{"$f":"G270-H270","v":-5104442},-0.16145247836086787]
[6971,"Dotations aux provisions pour risques et charges financières",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6971\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6971\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6971\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6971\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},0,""]
[6972,"Dotations aux dépréciations des immobilisations financières",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6972\"))*BalanceN!$G$4:$G$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"6972\"))*BalanceN!$H$4:$H$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6972\"))*'BalanceN-1'!$G$4:$G$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"6972\"))*'BalanceN-1'!$H$4:$H$9999)","v":0},{"$f":"G272-H272","v":0},""]
["RN","Dotations aux provisions et aux dépréciations financières",null,null,null,null,{"$f":"SUM(G271:G272)","v":0},{"$f":"SUM(H271:H272)","v":0},{"$f":"G273-H273","v":0},""]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(H274,(G274-H274)/H274,IF(ISBLANK(H274),\"\",IF(G274,1,\"\")))","v":""}]
["TOTAL DES CHARGES ORDINAIRES",null,null,null,null,null,{"$f":"G17+G19+G26+G28+G51+G53+G62+G144+G174+G191+G238+G264+G270+G273","v":1815374182},{"$f":"H17+H19+H26+H28+H51+H53+H62+H144+H174+H191+H238+H264+H270+H273","v":1741357732},{"$f":"G275-H275","v":74016450},{"$f":"IF(H275,(G275-H275)/H275,IF(ISBLANK(H275),\"\",IF(G275,IF( G275 > 0,1,-1),\"\")))","v":4.2505022741645367E-2}]

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["SYSTEME NORMAL",null,null,"- 2 -",null,null,null,"ETAT SUPPLEMENTAIRE N°2 "]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
[]
["ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["DETAIL DES PRODUITS EN FCFA",null,null,null,null,null,"Exercice N","Exercice N-1","Variation N/N-1"]
[null,null,null,null,null,null,null,null,"En valeur","En %"]
[70,"VENTES",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"70\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"70\"))*'BalanceN-1'!$G$4:$G$9999)","v":1871826890},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"70\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"70\"))*'BalanceN-1'!$G$4:$G$9999)","v":1871826890},{"$f":"G11-H11","v":0},{"$f":"IF(H11,(G11-H11)/H11,IF(ISBLANK(H11),\"\",IF(G11,IF( G11 > 0,1,-1),\"\")))","v":0}]
[71,"SUBVENTIONS D'EXPLOITATION",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"71\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"71\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},{"$f":"G12-H12","v":0},{"$f":"IF(H12,(G12-H12)/H12,IF(ISBLANK(H12),\"\",IF(G12,IF( G12 > 0,1,-1),\"\")))","v":""}]
[72,"PRODUCTION IMMOBILISEE",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"72\"))*BalanceN!$G$4:$G$9999)","v":4500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"72\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},4500000,1]
[73,"VARIATIONS DE STOCKS DE BIENS ET DE SERVICES PRODUITS",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"73\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"73\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"73\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"73\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[75,"AUTRES PRODUITS",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"75\"))*BalanceN!$G$4:$G$9999)","v":3436978},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"75\"))*'BalanceN-1'!$G$4:$G$9999)","v":11486537},-8049559,-0.70078205467844656]
[77,"REVENUS FINANCIERS ET ASSIMILES",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"77\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"77\"))*BalanceN!$G$4:$G$9999)","v":7500000},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"77\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"77\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},7500000,1]
[78,"TRANSFERTS DE CHARGES",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"78\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"78\"))*BalanceN!$G$4:$G$9999)","v":3233550},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"78\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"78\"))*'BalanceN-1'!$G$4:$G$9999)","v":5817880},-2584330,-0.44420476187202212]
[79,"REPRISES DE PROVISIONS DE DEPRECIATIONS ET AUTRES",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"79\"))*BalanceN!$H$4:$H$9999)-SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,2)=\"79\"))*BalanceN!$G$4:$G$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"79\"))*'BalanceN-1'!$H$4:$H$9999)-SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,2)=\"79\"))*'BalanceN-1'!$G$4:$G$9999)","v":0},0,""]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(H22,(G22-H22)/H22,IF(ISBLANK(H22),\"\",IF(G22,1,\"\")))","v":""}]
["TOTAL DES PRODUITS",null,null,null,null,null,{"$f":"SUM(G11:G22)","v":1890497418},{"$f":"SUM(H11:H22)","v":1889131307},{"$f":"SUM(I11:I22)","v":1366111},{"$f":"SUM(J11:J22)","v":0.85501318344953137}]
["NB: tous les sous-comptes utilisés devront être indiqués en détail "]

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["SYSTEME NORMAL",null,null,null,"- 0 -",null,"ETAT SUPPLEMENTAIRE N°3",null,null,null,{"$f":"IF(G28>0,1,0)","v":1}]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":43465},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
[]
["ETAT SUPPLEMENTAIRE DIRECTION GENERALE DES IMPOTS/COMPTABILITE NATIONALE"]
[]
["ETAT TVA \n(Inscrire les mouvements de la période et non les soldes des comptes)",null,null,null,null,null,"Exercice N","Exercice N-1"]
[null,"T.V.A. facturée sur ventes de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4431\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4431\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,"T.V.A. facturée sur prestations de services de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4432\"))*BalanceN!$F$4:$F$9999)","v":226281},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4432\"))*'BalanceN-1'!$F$4:$F$9999)","v":287781}]
[null,"T.V.A. facturée sur travaux de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4433\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4433\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,"T.V.A. facturée sur production livrée à soi-même de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4434\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4434\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,"T.V.A. sur factures à établir de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4435\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4435\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,null,"T.V.A. facturée de la période",null,null,null,{"$f":"SUM(G10:G14)","v":226281},{"$f":"SUM(H10:H14)","v":287781}]
[null,null,"T.V.A. exigible de la période",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4431\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4432\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4433\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4434\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4435\"))*BalanceN!$E$4:$E$9999)","v":316062},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4431\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4432\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4433\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4434\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4435\"))*'BalanceN-1'!$E$4:$E$9999)","v":252049}]
[null,"T.V.A. récupérable sur immobilisations de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4451\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4451\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"T.V.A. récupérable sur achats de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4452\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4452\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"T.V.A. récupérable sur transport de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4453\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4453\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"T.V.A. récupérable sur services extérieurs et autres charges de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4454\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4454\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"T.V.A. récupérable sur factures non parvenues de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4455\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4455\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,"T.V.A. transférée par d'autres entités de la période",null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4456\"))*BalanceN!$E$4:$E$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4456\"))*'BalanceN-1'!$E$4:$E$9999)","v":0}]
[null,null,"T.V.A. Récupérable de la période",null,null,null,{"$f":"SUM(G17:G22)","v":0},{"$f":"SUM(H17:H22)","v":0}]
[null,null,"T.V.A. Récupérée de la période",null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,4)=\"4451\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4452\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4453\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4454\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4455\")+(LEFT(BalanceN!$A$4:$A$9999,4)=\"4456\"))*BalanceN!$F$4:$F$9999)","v":0},{"$f":"SUMPRODUCT(((LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4451\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4452\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4453\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4454\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4455\")+(LEFT('BalanceN-1'!$A$4:$A$9999,4)=\"4456\"))*'BalanceN-1'!$F$4:$F$9999)","v":0}]
[null,null,"Prorata de déduction"]
[null,"État, T.V.A. due",null,null,null,null,{"$f":"MAX(0,G16-G24)","v":316062},{"$f":"MAX(0,H16-H24)","v":252049}]
[null,"État, crédit de T.V.A. à reporter",null,null,null,null,{"$f":"MAX(0,G24-G16)","v":0},{"$f":"MAX(0,H24-H16)","v":0}]
[null,null,"T.V.A. Due ou crédit de T.V.A.        ",null,null,null,{"$f":"SUM(G26:G27)","v":316062},{"$f":"SUM(H26:H27)","v":252049}]

{"sheet":"SUPPL4-TVA (2)","index":68,"n_rows":12,"n_cols":11,"rows_kept":12,"cut":false,"hidden":false,"merged":[[6,0,6,7],[8,0,8,5],[0,0,0,1],[0,6,0,7],[1,2,1,7],[2,1,2,5],[3,2,3,3],[4,2,4,3]]}
["SYSTEME NORMAL",null,null,null,"- 0 -",null,"ETAT SUPPLEMENTAIRE N°4 ",null,null,null,{"$f":"IF(G12>0,1,0)","v":0}]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
[]
["ETAT SUPPLEMENTAIRE COMPTABILITE NATIONALE"]
[]
["ETAT TVA SUPPORTEE NON DEDUCTIBLE\n(Inscrire les mouvements de la période et non les soldes des comptes)",null,null,null,null,null,"Exercice N","Exercice N-1"]
[null,"T.V.A. supportée non déductible sur les immobilisations"]
[null,"T.V.A. supportée non déductible sur les achats de biens et de services"]
[null,null,"Total T.V.A. supportée non déductible de la période",null,null,null,{"$f":"SUM(G10:G11)","v":0},{"$f":"SUM(H10:H11)","v":0}]

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["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K31:N31)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°5"]
["Dénomination sociale de l'entité :",{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["ETAT SUPPLEMENTAIRE : ELEMENTS STATISTIQUES UEMOA"]
["COMPLEMENT NOTE ANNEXE (Valeur en francs CFA)",null,null,null,null,null,null,null,"COMPLEMENT NOTE 32 (Valeurs en francs CFA)"]
["COMPLEMENT ETAT ANNEXE",null,null,"Montant\nautres Etats\nde l'UEMOA",null,"Montant autres\nEtats de la\nRégion hors de\nl'UEMOA",null,null,"DESIGNATION DU PRODUIT","UNITE DE QUANTITE CHOISIE","PRODUCTION VENDUE\nDANS LES AUTRES ETATS\nDE L'UEMOA",null,"PRODUCTION VENDUE\nAUTRES ETATS DE LA\nREGION HORS\nDE L'UEMOA"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Quantité","Valeur","Quantité","Valeur"]
[]
["I - B12 - 1 DETAIL DE PRODUITS :"]
[]
[]
["Redevances pour brevets, concessions, "]
["licences, marques et droits similaires :"]
["Redevances pour location de terrains agricoles :"]
[]
["I - C1 - BIENS ACQUIS D'OCCASION :"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"NON VENTILE"]
[null,null,null,null,null,null,null,null,"TOTAL",null,{"$f":"SUM(K13:K30)","v":0},{"$f":"SUM(L13:L30)","v":0},{"$f":"SUM(M13:M30)","v":0},{"$f":"SUM(N13:N30)","v":0}]
[]
["COMPLEMENT NOTE 27 B","AUTRE ETATS DE L'UEMOA",null,null,null,null,null,null,"COMPLEMENT NOTE 33 ACHATS DESTINES A LA PRODUCTION EN F CFA",null,null,null,"Exercice N"]
["PERSONNEL PROPRE","EFFECTIFS",null,"MASSE SALARIALE",null,null,null,null,"Achats de marchandises dans l'UEMOA"]
[null,"M","F","M",null,"F",null,null,"Achats de marchandises au groupe dans"]
["1. CADRE SUPERIEURS",null,null,null,null,null,null,null,"l'UEMOA"]
["2. TECHNICIENS SUPERIEURS ET\n    CADRES MOYENS",null,null,null,null,null,null,null,"Achats de marchandises",null,null,null,{"$f":"SUM(M34:N36)","v":0}]
["3. TECHNICIENS, AGENTS DE\n    MAITRISE ET OUVRIERS QUALIFIES",null,null,null,null,null,null,null,"Achats de matières premières dans l'UEMOA"]
["4. EMPLOYES, MANŒUVRES,\n    OUVRIERS ET APPRENTIS",null,null,null,null,null,null,null,"Achats de matières premières au groupe dans l'UEMOA"]
["TOTAL",{"$f":"SUM(B36:B39)","v":0},{"$f":"SUM(C36:C39)","v":0},{"$f":"SUM(D36:E39)","v":0},null,{"$f":"SUM(F36:G39)","v":0}]
["PERMANENTS"]
["SAISONNIERS",null,null,null,null,null,null,null,"Achats de matières premières",null,null,null,{"$f":"SUM(M38:N41)","v":0}]

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["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G31>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°6"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["REPARTITION DU RESULTAT FISCAL DES SOCIETES DE PERSONNES"]
["Nom et Prénoms des Associés",null,"Adresse du Domicile Fiscal",null,null,"N° de Compte\nContribuable","Part des résultats\navant réintégration\nde leurs\nrémunération et\nAN et part de l'IMF","Rémunération et\navantages en\nnature et part de\nl'IMF leur revenant","Total imposable au\nnom de chaque\nassocié","N° note / ref\nautres parties\nétats financiers"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,{"$f":"SUM(G9:G30)","v":0},{"$f":"SUM(H9:H30)","v":0},{"$f":"SUM(I9:I30)","v":0},{"$f":"SUM(J9:J30)","v":0}]

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["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I9+I10>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°7"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["COMPLEMENT INFORMATIONS ENTITES INDIVIDUELLES"]
[null,null,null,null,"EXPLOITANTS INDIVIDUELS",null,null,null,null,null,"N° note / ref\nautres parties\ndes états financiers"]
[" APPORTS FINANCIERS AU COURS EXERCICE",null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"104\"))*BalanceN!$F$4:$F$9999)","v":0}]
[" PRELEVEMENTS FINANCIERS AU COURS EXERCICE",null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(((LEFT(BalanceN!$A$4:$A$9999,3)=\"104\"))*BalanceN!$E$4:$E$9999)","v":0}]
[" AVANTAGES EN NATURE VALEUR REELLE"]
[" REMUNERATIONS CONJOINT EXPLOITANT"]

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["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(J40>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°8"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,"Exercice clos le :",null,{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["TABLEAU  DES IMMOBILISATIONS ET DES AMORTISSEMENTS "]
["NUMERO DE COMPTE","DESIGNATION DES IMMOBILISATIONS",null,null,"TAUX\nAMORT. %","DATE MISE SERVICE","VALEUR\nD'ACQUISITION","AMORTISSEMENTS",null,null,"VALEUR\nRESIDUELLE","PRIX CESSION","PLUES-VALUE","MOINS-VALUES"]
[null,null,null,null,null,null,null,"ANTERIEURS","DE L'EXERCICE","TOTAL"]
[null,null,null,null,null,null,null,null,null,{"$f":"H10+I10","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"H11+I11","v":0}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
["TOTAL",null,null,null,null,null,{"$f":"SUM(G10:G39)","v":0},{"$f":"SUM(H10:H39)","v":0},0,0,0,0,0,0]

{"sheet":"SUPPL9","index":73,"n_rows":15,"n_cols":20,"rows_kept":15,"cut":false,"hidden":false,"merged":[[14,13,14,14],[14,15,14,16],[14,0,14,2],[14,3,14,4],[14,5,14,6],[14,7,14,8],[14,9,14,10],[14,11,14,12],[12,13,12,14],[12,15,12,16],[13,0,13,2],[13,3,13,4],[13,5,13,6],[13,7,13,8],[13,9,13,10],[13,11,13,12],[13,13,13,14],[13,15,13,16],[12,0,12,2],[12,3,12,4],[12,5,12,6],[12,7,12,8],[12,9,12,10],[12,11,12,12],[10,13,10,14],[10,15,10,16],[11,0,11,2],[11,3,11,4],[11,5,11,6],[11,7,11,8],[11,9,11,10],[11,11,11,12],[11,13,11,14],[11,15,11,16],[10,0,10,2],[10,3,10,4],[10,5,10,6],[10,7,10,8],[10,9,10,10],[10,11,10,12],[8,13,8,14],[8,15,8,16],[9,0,9,2],[9,3,9,4],[9,5,9,6],[9,7,9,8],[9,9,9,10],[9,11,9,12],[9,13,9,14],[9,15,9,16],[8,0,8,2],[8,3,8,4],[8,5,8,6],[8,7,8,8],[8,9,8,10],[8,11,8,12],[6,0,6,16],[7,0,7,2],[7,3,7,4],[7,5,7,6],[7,7,7,8],[7,9,7,10],[7,11,7,12],[7,13,7,14],[7,15,7,16],[5,2,5,5],[0,0,0,16],[1,14,1,16],[2,2,2,16],[3,1,3,12],[3,13,3,14],[3,15,3,16],[4,2,4,7],[4,8,4,9],[4,10,4,12],[4,13,4,14],[4,15,4,16]]}
["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(N15>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°9"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,null,null,null,null,null,"Sigle usuel :",null,{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,null,null,null,"Exercice clos le :",null,{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,null,"Durée (en mois) :",null,{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["DETAIL DES FRAIS ACCESSOIRES SUR ACHATS"]
[null,null,null,"Achats de marchandises",null,"Achats de\nmatières premières\net fournitures liées",null,"Achats stockés\nde matières et\nfournitures\nconsommables",null,"Achats\nd'emballages",null,"Autres achats",null,"Total rubriques",null,"Immobilisations"]
["Droits de douane",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D9:M9)","v":0}]
["Frets et transports sur achats",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Assurances transport sur achats",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Commissions et courtages sur achats",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Rémunération du transitaire",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Autres frais accessoires d'achat",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total frais accessoires d'achats",null,null,{"$f":"SUM(D9:E14)","v":0},null,{"$f":"SUM(F9:G14)","v":0},null,{"$f":"SUM(H9:I14)","v":0},null,{"$f":"SUM(J9:K14)","v":0},null,{"$f":"SUM(L9:M14)","v":0},null,{"$f":"SUM(N9:O14)","v":0},null,{"$f":"SUM(P9:Q14)","v":0}]

{"sheet":"SUPPL10","index":74,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[23,0,23,3],[23,4,23,5],[17,0,17,5],[18,0,18,5],[19,0,19,5],[20,0,20,5],[21,0,21,5],[22,0,22,5],[16,0,16,5],[5,2,5,3],[6,0,6,7],[7,0,7,5],[8,0,8,5],[9,0,9,5],[10,0,10,5],[11,0,11,5],[12,0,12,5],[13,0,13,5],[14,0,14,5],[15,0,15,5],[4,2,4,3],[0,0,0,7],[1,0,1,1],[1,6,1,7],[2,2,2,7],[3,1,3,5]]}
["- 0 -",null,null,null,null,null,null,null,null,null,{"$f":"IF(G24>0,1,0)","v":0}]
[null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°10"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["DETAIL DES AVANTAGES EN NATURE  \nALLOUES AU PERSONNEL  (1)"]
[null,null,null,null,null,null,"Forfait (Barème)\nF.CFA","Montant réel\nF.CFA"]
["Loyers de logement du personnel"]
["Bâtiment de logement mis à la disposition du personnel"]
["Eau logement du personnel"]
["Electricité logement du personnel"]
["Télécommunication logement du personnel"]
["Frais de téléphone mobile"]
["Gardiennage logement du personnel"]
["Voyages congés personnel"]
["Matériels de transport mis à disposition du personnel"]
["Autres à préciser"]
[]
[]
[]
[]
[]
["TOTAL (1)",null,null,null,null,null,{"$f":"SUM(G9:G23)","v":0},{"$f":"SUM(H9:H23)","v":0}]
[]
["(1): Montants à rappocher de l'Etat 301 en mettant en évidence les divergences à justifier."]

{"sheet":"SUPPL  11","index":75,"n_rows":19,"n_cols":11,"rows_kept":19,"cut":false,"hidden":false,"merged":[[28,0,28,6],[17,0,17,6],[18,0,18,6],[19,0,19,6],[20,0,20,6],[21,0,21,6],[22,0,22,6],[23,0,23,6],[24,0,24,6],[25,0,25,6],[26,0,26,6],[27,0,27,6],[16,0,16,6],[5,2,5,3],[6,0,6,8],[7,0,7,6],[8,0,8,6],[9,0,9,6],[10,0,10,6],[11,0,11,6],[12,0,12,6],[13,0,13,6],[14,0,14,6],[15,0,15,6],[0,0,0,8],[1,7,1,8],[2,2,2,8],[3,1,3,6],[4,2,4,3],[4,5,4,6]]}
["- 0 -",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(H9:H29)>0,1,0)","v":0}]
[null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°11"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["CREANCES & DETTES ECHUES DE L'EXERCICE"]
["CREANCES ECHUES DE L'EXERCICE",null,null,null,null,null,null,"PRINCIPAL","INTERETS"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["DETTES ECHUES DE L'EXERCICE",null,null,null,null,null,null,"PRINCIPAL","INTERETS"]

{"sheet":"SUPPL12","index":76,"n_rows":35,"n_cols":16,"rows_kept":35,"cut":false,"hidden":false,"merged":[[7,10,8,10],[5,2,5,5],[6,0,6,10],[7,0,7,2],[7,3,8,3],[7,4,8,4],[7,5,8,5],[7,6,8,6],[7,7,8,7],[7,8,8,8],[7,9,8,9],[0,0,0,9],[1,8,1,10],[2,2,2,9],[3,1,3,7],[4,1,4,2],[4,4,4,5]]}
["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D35>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°12"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",null,{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["ETAT ANNUEL DES SALAIRES"]
["DESIGNATION DES SALARIES",null,null,"MONTANT des traitements ou Salaires bruts            4","NOMBRE de personnes à charge             5","PERIODE               6","MONTANT des allocations à la fonction                         7","INDEMNITE de logement              8","INDEMNITE de transport            9","RETENUES pour pension            11","RETENUES    IUTS                12"]
["NOM ET PRENOMS                         1","EMPLOI                                 2","ADRESSE AU 1er JANVIER ou dernière adresse                                                       3"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,{"$f":"SUM(D25:D34)","v":0},null,null,null,null,null,{"$f":"SUM(J25:J34)","v":0},{"$f":"SUM(K25:K34)","v":0}]

{"sheet":"SUPPL13","index":77,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":false,"merged":[[18,1,18,3],[18,4,18,5],[18,6,18,7],[16,1,16,3],[16,4,16,5],[16,6,16,7],[17,1,17,3],[17,4,17,5],[17,6,17,7],[14,1,14,3],[14,4,14,5],[14,6,14,7],[15,1,15,3],[15,4,15,5],[15,6,15,7],[12,1,12,3],[12,4,12,5],[12,6,12,7],[13,1,13,3],[13,4,13,5],[13,6,13,7],[10,1,10,3],[10,4,10,5],[10,6,10,7],[11,1,11,3],[11,4,11,5],[11,6,11,7],[8,1,8,3],[8,4,8,5],[8,6,8,7],[9,1,9,3],[9,4,9,5],[9,6,9,7],[7,1,7,3],[7,4,7,5],[7,6,7,7],[0,8,0,10],[1,2,1,8],[2,1,2,7],[3,1,3,2],[3,4,3,5],[3,6,3,7],[4,2,4,5],[5,0,5,10],[6,1,6,3],[6,4,6,5],[6,6,6,7]]}
[null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°13",null,null,null,null,null,null,{"$f":"IF(J19>0,1,0)","v":0}]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3:J3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4:G4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",null,{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6:D6","v":"AMMTB89"}]
["ETAT ANNUEL DES COMMISSIONS, VACATIONS, COURTAGES, RISTOURNES, HONORAIRES ET DROITS D'AUTEUR"]
["N° IFU ","NOM, RAISON SOCIALE",null,null,"TELEPHONE",null,"NATURE DE L'OPERATION",null,"Montant annuel HTVA","TVA","TOTAL TTC"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",{"$f":"SUM(C9:C18)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(J9:J18)","v":0},{"$f":"SUM(K9:K18)","v":0}]

{"sheet":"SUPPL14","index":78,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[[19,1,19,3],[19,4,19,5],[19,6,19,7],[17,1,17,3],[17,4,17,5],[17,6,17,7],[18,1,18,3],[18,4,18,5],[18,6,18,7],[15,1,15,3],[15,4,15,5],[15,6,15,7],[16,1,16,3],[16,4,16,5],[16,6,16,7],[13,1,13,3],[13,4,13,5],[13,6,13,7],[14,1,14,3],[14,4,14,5],[14,6,14,7],[11,1,11,3],[11,4,11,5],[11,6,11,7],[12,1,12,3],[12,4,12,5],[12,6,12,7],[9,1,9,3],[9,4,9,5],[9,6,9,7],[10,1,10,3],[10,4,10,5],[10,6,10,7],[7,1,7,3],[7,4,7,5],[7,6,7,7],[8,1,8,3],[8,4,8,5],[8,6,8,7],[5,2,5,4],[0,6,0,7],[2,2,2,8],[3,1,3,6],[4,1,4,3],[4,4,4,5]]}
[null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°14",null,null,null,{"$f":"IF(I20>0,1,0)","v":0}]
[]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",null,{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["ETAT ANNUEL DES REMUNERATIONS VERSEES AUX ASSOCIES ET DES PARTS DE BENEFICES SOCIAUX"]
["N° IFU ","NOM, RAISON SOCIALE",null,null,"TELEPHONE",null,"Type de rémunération",null,"Montant perçu"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,null,null,{"$f":"SUM(I9:I19)","v":0}]

{"sheet":"SUPPL15","index":79,"n_rows":19,"n_cols":11,"rows_kept":19,"cut":false,"hidden":false,"merged":[[16,1,16,3],[16,5,16,6],[17,1,17,3],[17,5,17,6],[18,1,18,3],[18,5,18,6],[13,1,13,3],[13,5,13,6],[14,1,14,3],[14,5,14,6],[15,1,15,3],[15,5,15,6],[10,1,10,3],[10,5,10,6],[11,1,11,3],[11,5,11,6],[12,1,12,3],[12,5,12,6],[7,1,7,3],[7,5,7,6],[8,1,8,3],[8,5,8,6],[9,1,9,3],[9,5,9,6],[6,1,6,3],[6,5,6,6],[0,5,0,7],[2,1,2,6],[3,1,3,2],[4,2,4,3],[5,0,5,8]]}
[null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°15",null,null,null,null,{"$f":"IF(I19>0,1,0)","v":0}]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3:J3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4:G4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4:J4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},null,"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5:J5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6:D6","v":"AMMTB89"}]
["ETAT DES LOYERS PASSES EN CHARGES"]
["N° IFU du bailleur (éventuellement)","NOM DU BAILLEUR",null,null,"Adresse, Téléphone","Lieu de situation de l'immeuble loué",null,"Loyer mensuel","Montant total loyers passés en charges"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,null,null,{"$f":"SUM(I8:I18)","v":0}]

{"sheet":"SUPPL16","index":80,"n_rows":19,"n_cols":16,"rows_kept":19,"cut":false,"hidden":false,"merged":[[17,0,17,1],[17,2,17,4],[18,0,18,1],[18,2,18,4],[14,0,14,1],[14,2,14,4],[15,0,15,1],[15,2,15,4],[16,0,16,1],[16,2,16,4],[11,0,11,1],[11,2,11,4],[12,0,12,1],[12,2,12,4],[13,0,13,1],[13,2,13,4],[8,0,8,1],[8,2,8,4],[9,0,9,1],[9,2,9,4],[10,0,10,1],[10,2,10,4],[7,0,7,1],[7,2,7,4],[0,8,0,10],[1,4,1,9],[2,0,2,2],[2,4,2,7],[3,0,3,2],[3,4,3,5],[3,8,3,9],[4,0,4,2],[4,4,4,5],[5,0,5,10],[6,0,6,1],[6,2,6,4]]}
[null,null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°16",null,null,null,null,null,null,{"$f":"IF(J19>0,1,0)","v":0}]
["Dénomination sociale de l'entité :",null,null,null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",null,null,null,{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,null,null,{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5","v":"2018-12-31"},"Durée (en mois) :",null,{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,null,null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["ETAT ANNUEL DES HONORAIRES RETROCEDES POUR DETERMINATION DE L'IBNC"]
["N° IFU du bénéficiaire",null,"NOM, RAISON SOCIALE",null,null,"TELEPHONE","LOCALITE","SERVICE DES IMPOTS DE RATTACHEMENT","Montant total HTVA","TVA","TOTAL TTC"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,null,null,{"$f":"SUM(I8:I18)","v":0},{"$f":"SUM(J8:J18)","v":0},{"$f":"SUM(K8:K18)","v":0}]

{"sheet":"SUPPL17","index":81,"n_rows":21,"n_cols":16,"rows_kept":21,"cut":false,"hidden":false,"merged":[[17,1,17,3],[18,1,18,3],[19,1,19,3],[20,0,20,4],[11,1,11,3],[12,1,12,3],[13,1,13,3],[14,1,14,3],[15,1,15,3],[16,1,16,3],[10,1,10,3],[0,0,0,8],[1,7,1,9],[2,3,2,8],[3,2,3,5],[3,7,3,8],[4,1,4,3],[4,5,4,6],[4,7,4,8],[5,2,5,4],[6,0,6,8],[7,1,7,3],[8,1,8,3],[9,1,9,3]]}
["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I21>0,1,0)","v":0}]
[null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°17"]
["Dénomination sociale de l'entité :",null,null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",null,{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},null,"Durée (en mois) :",null,{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6","v":"AMMTB89"}]
["LISTE DES PRINCIPAUX CLIENTS"]
["N° IFU ","NOM, RAISON SOCIALE",null,null,"TELEPHONE","LOCALITE","SERVICE DES IMPOTS DE RATTACHEMENT","Montant annuel HTVA","TVA","TOTAL TTC"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,null,{"$f":"SUM(H9:H20)","v":0},{"$f":"SUM(I9:I20)","v":0},{"$f":"SUM(J9:J20)","v":0}]

{"sheet":"SUPPL18","index":82,"n_rows":31,"n_cols":16,"rows_kept":31,"cut":false,"hidden":false,"merged":[[29,1,29,3],[30,0,30,4],[23,1,23,3],[24,1,24,3],[25,1,25,3],[26,1,26,3],[27,1,27,3],[28,1,28,3],[22,1,22,3],[11,1,11,3],[12,1,12,3],[13,1,13,3],[14,1,14,3],[15,1,15,3],[16,1,16,3],[17,1,17,3],[18,1,18,3],[19,1,19,3],[20,1,20,3],[21,1,21,3],[10,1,10,3],[0,0,0,8],[1,7,1,9],[2,3,2,8],[3,2,3,5],[3,7,3,9],[4,1,4,3],[4,5,4,6],[4,7,4,8],[5,2,5,4],[6,0,6,9],[7,1,7,3],[8,1,8,3],[9,1,9,3]]}
["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I31>0,1,0)","v":0}]
[null,null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N°18"]
["Dénomination sociale de l'entité :",null,null,{"$f":"'Liste ETATS SUPPL DGI'!C3","v":"SAM CONSEILS"}]
["Adresse :",null,{"$f":"'Liste ETATS SUPPL DGI'!B4","v":"02 BP 5358 OUAGA 02"},null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",{"$f":"'Liste ETATS SUPPL DGI'!C5","v":"00084404X"},null,null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},null,"Durée (en mois) :",null,{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6:D6","v":"AMMTB89"}]
["LISTE DES PRINCIPAUX FOURNISSEURS"]
["N° IFU ","NOM, RAISON SOCIALE",null,null,"TELEPHONE","LOCALITE","SERVICE DES IMPOTS DE RATTACHEMENT","Montant annuel HTVA","TVA","TOTAL TTC"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["TOTAL",null,null,null,null,null,null,{"$f":"SUM(H9:H30)","v":0},{"$f":"SUM(I9:I30)","v":0},{"$f":"SUM(J9:J30)","v":0}]

{"sheet":"SUPPL19 RESULTAT FISCAL","index":83,"n_rows":47,"n_cols":16,"rows_kept":47,"cut":false,"hidden":false,"merged":[[44,0,44,6],[45,0,45,5],[46,0,46,5],[13,0,13,6],[14,0,14,6],[15,0,15,6],[22,0,22,6],[23,0,23,6],[24,0,24,6],[18,0,18,6],[38,0,38,6],[39,0,39,6],[40,0,40,6],[41,0,41,6],[42,0,42,6],[43,4,43,6],[33,0,33,6],[34,0,34,6],[35,0,35,6],[36,0,36,6],[37,0,37,6],[32,0,32,6],[27,0,27,6],[28,0,28,6],[12,0,12,6],[16,0,16,6],[17,0,17,6],[19,0,19,6],[20,0,20,6],[21,0,21,6],[25,0,25,6],[26,0,26,6],[29,0,29,6],[30,0,30,6],[31,0,31,6],[11,0,11,6],[0,0,0,7],[1,6,1,7],[2,2,2,7],[3,1,3,5],[4,2,4,3],[5,2,5,3],[6,0,6,7],[7,0,7,6],[8,0,8,6],[9,0,9,6],[10,0,10,6]]}
["- 0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H9>0,1,0)","v":1}]
[null,null,null,null,null,null,"ETAT SUPPLEMENTAIRE N° 19\n"]
["Dénomination sociale de l'entité :",null,{"$f":"'Liste ETATS SUPPL DGI'!C3:J3","v":"SAM CONSEILS"}]
["Adresse :",{"$f":"'Liste ETATS SUPPL DGI'!B4:G4","v":"02 BP 5358 OUAGA 02"},null,null,null,null,"Sigle usuel :",{"$f":"'Liste ETATS SUPPL DGI'!I4","v":"SAM CONSEILS"}]
["N° IFU :",null,{"$f":"'Liste ETATS SUPPL DGI'!C5:D5","v":"00084404X"},null,"Exercice clos le :",{"$f":"'Liste ETATS SUPPL DGI'!F5:G5","v":"2018-12-31"},"Durée (en mois) :",{"$f":"'Liste ETATS SUPPL DGI'!I5","v":12}]
["N° de télédéclarant (NES): ",null,{"$f":"'Liste ETATS SUPPL DGI'!C6:D6","v":"AMMTB89"}]
["TABLEAU DE DETERMINATION DU RESULTAT FISCAL"]
["Libellés",null,null,null,null,null,null,"Montant"]
["1 : RESULTAT NET COMPTABLE DE L'EXERCICE",null,null,null,null,null,null,{"$f":"SUM(H10)","v":246491910}]
[null,null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J5","v":246491910}]
["2 :  REINTEGRATIONS (1)",null,null,null,null,null,null,{"$f":"SUM(H12:H20)","v":0}]
[{"$f":"'CALCULS FISCAUX'!B8","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J8","v":0}]
[{"$f":"'CALCULS FISCAUX'!B9","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J9","v":0}]
[{"$f":"'CALCULS FISCAUX'!B10","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J10","v":0}]
[{"$f":"'CALCULS FISCAUX'!B11","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J11","v":0}]
[{"$f":"'CALCULS FISCAUX'!B12","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J12","v":0}]
[{"$f":"'CALCULS FISCAUX'!B13","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J13","v":0}]
[{"$f":"'CALCULS FISCAUX'!B14","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J14","v":0}]
[{"$f":"'CALCULS FISCAUX'!B15","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J15","v":0}]
[{"$f":"'CALCULS FISCAUX'!B16","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J16","v":0}]
["3 : DEDUCTIONS (1)",null,null,null,null,null,null,{"$f":"SUM(H22:H31)","v":0}]
[{"$f":"'CALCULS FISCAUX'!B20","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J20","v":0}]
[{"$f":"'CALCULS FISCAUX'!B21","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J21","v":0}]
[{"$f":"'CALCULS FISCAUX'!B22","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J22","v":0}]
[{"$f":"'CALCULS FISCAUX'!B23","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J23","v":0}]
[{"$f":"'CALCULS FISCAUX'!B24","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J24","v":0}]
[{"$f":"'CALCULS FISCAUX'!B25","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J25","v":0}]
[{"$f":"'CALCULS FISCAUX'!B26","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J26","v":0}]
[{"$f":"'CALCULS FISCAUX'!B27","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J27","v":0}]
[{"$f":"'CALCULS FISCAUX'!B28","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J28","v":0}]
[{"$f":"'CALCULS FISCAUX'!B29","v":0},null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J29","v":0}]
["4 : RESULTAT IMPOSABLE AVANT DEDUCTION DES DEFICITS ( 4 = 1+2-3)",null,null,null,null,null,null,{"$f":"H9+H11-H21","v":246491910}]
[]
["5 : DEFICITS  ANTERIEURS A L'EXERCICE (1)",null,null,null,null,null,null,{"$f":"H35","v":0}]
["     ……………..",null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J35","v":0}]
["6 : AMORTISSEMENTS REGULIEREMENT DIFFERES (1)",null,null,null,null,null,null,{"$f":"SUM(H37:H38)","v":0}]
["     ……………..",null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J37","v":0}]
["     …………….."]
["7 : AMORTISSEMENTS DE L'EXERCICE A DIFFERER (1)",null,null,null,null,null,null,{"$f":"SUM(H40:H41)","v":0}]
["     ……………..",null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J39","v":0}]
["     …………….."]
["8 : RESULTAT FISCAL DE L'EXERCICE (8= 4-5-6+7)",null,null,null,null,null,null,{"$f":"H32-H34-H36+H39","v":246491910}]
[]
["9: IMPOTS SUR LE RESULTAT AU TAUX DE :",null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!D62","v":67660025}]
[]
[]
["(1) A détailler"]

{"sheet":"SUPPL20 BAV","index":84,"n_rows":70,"n_cols":35,"rows_kept":70,"cut":false,"hidden":false,"merged":[[3,4,3,34],[5,4,5,34],[6,4,6,34],[7,5,7,13],[9,31,9,32],[7,21,7,24],[16,6,16,33],[11,4,11,34],[15,15,15,21],[15,22,15,25],[12,25,12,34],[15,4,15,7],[15,8,15,14],[20,4,20,34],[21,4,21,34],[22,4,22,34],[23,4,23,34],[24,4,24,5],[24,6,24,7],[24,8,24,16],[24,23,24,26],[24,27,24,29],[24,30,24,34],[25,4,25,34],[27,25,27,33],[29,5,29,8],[29,9,29,13],[29,14,29,15],[29,17,29,19],[29,21,29,22],[29,25,29,33],[50,5,50,20],[50,25,50,33],[57,23,57,33],[62,4,62,34],[31,25,31,33],[33,25,33,33],[37,25,37,33],[39,25,39,33],[41,25,41,33],[42,25,42,33],[44,25,44,33],[47,25,47,33],[35,25,35,33],[36,26,36,33],[38,26,38,33],[68,4,68,6],[68,7,68,15],[68,16,68,27],[68,28,68,34],[65,4,65,6],[65,7,65,15],[65,16,65,27],[65,28,65,34],[66,4,66,6],[66,7,66,15],[66,16,66,27],[66,28,66,34],[67,4,67,6],[67,7,67,15],[67,16,67,27],[67,28,67,34],[63,4,63,6],[63,7,63,15],[63,16,63,27],[63,28,63,34],[64,4,64,6],[64,7,64,15],[64,16,64,27],[17,30,17,34],[18,13,18,14],[18,28,18,29],[18,24,18,26],[17,8,17,18],[17,22,17,27]]}
[]
[]
[]
[null,null,null,null,"DIRECTION GENERALE DES IMPOTS"]
[]
[null,null,null,null,"BORDEREAU AVIS DE VERSEMENT"]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"IMPOT BIC ET BNC\",\"DE L'IMPOT SUR LES SOCIETES (IS)\")","v":"IMPOT BIC ET BNC"}]
[null,null,null,null,null,"EXECICE COMPTABLE CLOS",null,null,null,null,null,null,null,null,"LE ","3","1",null,"1",2,null,{"$f":"INFORMATIONS!B30","v":2018}]
[]
[null,null,null,null,null,null,null,null,null,"Régime d'imposition:",null,null,null,null,null,null,null,{"$f":"INFORMATIONS!C6","v":"Régime Simplifié d'Imposition"}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"I- IDENTIFICATION DU REDEVABLE\",\"I - IDENTIFICATION DU CONTRIBUABLE\")","v":"I- IDENTIFICATION DU REDEVABLE"}]
[null,null,null,null,"N° REGISTRE DE COMMERCE",null,null,null,null,{"$f":"INFORMATIONS!B23","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"N° IFU",null,{"$f":"INFORMATIONS!B24","v":"00084404X"}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"Nom, prénom ou raison sociale (le cas échéant)\",\"Raison sociale:\")","v":"Nom, prénom ou raison sociale (le cas échéant)"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",INFORMATIONS!B13&\"/\"&INFORMATIONS!B10,INFORMATIONS!B10)","v":"SAMBA BONIFACE/SAM CONSEILS"}]
[null,null,null,null,"Code Activité:",null,null,null,{"$f":"INFORMATIONS!B26","v":0},null,null,null,null,null,null,"Regime agrement",null,null,null,null,null,null,null,null,null,null,"Adhérant CGA",null,null,null,null,{"$f":"IF(INFORMATIONS!B8=\"OUI\",\"X\",\"\")","v":""}]
[null,null,null,null,"Activité: ",null,{"$f":"INFORMATIONS!B27","v":0}]
[null,null,null,null,"Adresse du siège:  Localité:",null,null,null,{"$f":"INFORMATIONS!B18","v":"Ouagadougou"},null,null,null,null,null,null,null,null,null,null,"TEL.: ",null,null,{"$f":"INFORMATIONS!B21","v":0},null,null,null,null,null,"Email",null,{"$f":"INFORMATIONS!B22","v":0}]
[null,null,null,null,"BP:",{"$f":"INFORMATIONS!D19","v":5358},"Secteur:",null,{"$f":"INFORMATIONS!B16","v":"15"},"N° et rue:",null,null,null,null,null,null,null,null,null,null,null,"Section:",null,null,{"$f":"INFORMATIONS!F16","v":"AW"},null,null,"Lot: ",{"$f":"INFORMATIONS!E13","v":0},null,"Parcelle:",null,null,null,{"$f":"INFORMATIONS!D13","v":0}]
[null,null,null,null,"Adresses des établissements secondaires (joindre un intercalaire si nécessaire) :"]
[null,null,null,null,"1).………………………………………………………………...………………………………"]
[null,null,null,null,"2)………………………………………………………………………………………………………………………………….."]
[null,null,null,null,"3)………………………………………………………………………………………………………………………………….."]
[null,null,null,null,"Adresse du domicile (Localité): "]
[null,null,null,null,"BP:………………",null,"Secteur:   ",null,"N° et rue:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Section:……..",null,null,null,"Lot:……. ",null,null,"Parcelle:………"]
[null,null,null,null,"II. DETERMINATION DE L'IMPOT"]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"01\")","v":""},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"CHIFFRE D'AFFAIRES HORS TVA\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",'COMPTE DE RESULTAT'!K15)","v":""}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"01\",\"02\")","v":"01"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"BENEFICE IMPOSABLE\",\"RESULTA FISCAL:\")","v":"BENEFICE IMPOSABLE"},null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"Bénéfice\")","v":""},null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",IF(Z30<0,\" \",\"x\"))","v":""},null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"Perte\")","v":""},null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",IF(Z30>0,\" \",\"x\"))","v":""},null,null,null,{"$f":"'CALCULS FISCAUX'!J41","v":246491910}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"02\",\"03\")","v":"02"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"COTISATION BIC EXIGIBLE(Ou Minimum Forfaitaire de Perception)\",\"COTISATION IS EXIGIBLE (Ou Minimum Forfaitaire de Perception)\")","v":"COTISATION BIC EXIGIBLE(Ou Minimum Forfaitaire de Perception)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!G62","v":67660025}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"03\",\"04\")","v":"03"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"MINIMUM FORFAITAIRE DE PERCEPTION DECLARES\",\"ACOMPTES PROVISIONNELS DECLARES\")","v":"MINIMUM FORFAITAIRE DE PERCEPTION DECLARES"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",'CALCULS FISCAUX'!G86,'CALCULS FISCAUX'!G83)","v":0}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"04\",\"05\")","v":"04"},"Abattement CGA (30%) LOI N°058-2017/AN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!J62","v":0}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"06\")","v":""},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"IRVM SUBI (Attestation jointe)\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!G84","v":0}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"07\")","v":""},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"\",\"IRC SUBI (Attestation jointe)\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'CALCULS FISCAUX'!G85","v":0}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"05\",\"08\")","v":"05"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"COTISATION BIC DUE (02-(03+04))\",\"COTISATION IS DUE (03-(04+05+06+07))\")","v":"COTISATION BIC DUE (02-(03+04))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(Z32-Z34-Z36-Z38-Z40))","v":67660025}]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"06\",\"09\")","v":"06"},"Prélèvements à la source à titre d'acompte d'impôt sur les bénéfices"]
[null,null,null,null,null,"imputés (déclaration des prélèvements supportés ci annexée ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(Z42,'CALCULS FISCAUX'!G95)","v":50000}]
[null,null,null,null,null,"Montant IV"]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"07\",\"10\")","v":"07"},"Retenues à la source subies imputées (déclaration des retenues",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN((Z42-Z45),'CALCULS FISCAUX'!G97))","v":25000}]
[null,null,null,null,null,"subies et attestations de retenues ci jointes Montant T4"]
[]
[null,null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"08\",\"11\")","v":"08"},{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",\"COTISATION BIC A PAYER (05-(06+07))*:\",\"COTISATION IS A PAYER (08-(09+10))*:\")","v":"COTISATION BIC A PAYER (05-(06+07))*:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((MAX(0,(Z42-Z45-Z48)))=0,\"ZERO (0)\",(MAX(0,(Z42-Z45-Z48))))","v":67585025}]
[]
[]
[null,null,null,null,"Règlement joint à l'ordre du Receveur des impôts"]
[null,null,null,null,"- Chèque bancaire barré sur ……………………N°………………….du………………Montant…………."]
[null,null,null,null,"- Espèces d'un montant de …………………………………………….….."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"A                                 , le","Ouagadougou, le ",null,null,null,null,null,null,null,null,null,{"$f":"INFORMATIONS!B47","v":"00:00:00"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nom, Qualité du signataire"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INFORMATIONS!B45","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"INFORMATIONS!B46","v":0}]
[null,null,null,null,"III - CADRE RESERVE A L'ADMINISTRATION"]
[null,null,null,null,"PRISE EN RECETTE",null,null,"PRISE EN CHARGE",null,null,null,null,null,null,null,null,"PENALITES",null,null,null,null,null,null,null,null,null,null,null,"VISA DU RECEVEUR"]
[null,null,null,null,"L.J…………………………….",null,null,"L.J:…………………………",null,null,null,null,null,null,null,null,"Nature:……………",null,null,null,null,null,null,null,null,null,null,null,"Date-Cachet-Signature"]
[null,null,null,null,"Réf.:……………………………",null,null,"Réf. AMR:…………………",null,null,null,null,null,null,null,null,"Taux:………………."]
[null,null,null,null,"Quittance N°:…………………",null,null,"Date:…………………………",null,null,null,null,null,null,null,null,"Montant:……………"]
[null,null,null,null,"Quittance date:……………….",null,null,"Montant:…………………"]
[null,null,null,null,"Montant:………………………."]
[null,null,null,null,"* Si la cotisation IS due est inférieur ou égal aux prélèvements supportés et aux retenues subies, porter \"ZERO (0)\" dans la case."]

{"sheet":"PREL ET RET SUPPORTES IMPUTABLE","index":85,"n_rows":61,"n_cols":27,"rows_kept":61,"cut":false,"hidden":false,"merged":[[56,12,56,19],[56,20,56,21],[56,22,56,28],[60,1,60,26],[47,0,47,28],[48,0,48,6],[48,7,48,14],[48,15,48,20],[48,21,48,28],[49,21,49,28],[38,0,38,20],[38,22,38,28],[40,0,40,20],[40,22,40,28],[42,0,42,18],[42,22,42,28],[32,0,32,18],[32,22,32,28],[34,0,34,18],[34,22,34,28],[36,0,36,18],[36,22,36,28],[26,0,26,28],[28,0,28,18],[28,22,28,28],[30,0,30,18],[30,22,30,28],[20,2,20,28],[21,2,21,28],[22,2,22,28],[24,1,24,2],[24,3,24,4],[24,5,24,6],[24,10,24,11],[24,14,24,15],[24,18,24,20],[24,22,24,23],[24,26,24,28],[15,6,15,28],[16,7,16,25],[17,1,17,2],[17,3,17,4],[17,5,17,6],[17,10,17,11],[17,14,17,15],[17,18,17,20],[17,22,17,23],[17,26,17,28],[14,0,14,28],[0,0,0,5],[0,7,0,21],[0,23,0,28],[1,0,1,5],[1,23,1,28],[4,7,6,21],[8,21,8,24],[8,0,8,4],[10,0,10,28],[12,6,12,17],[12,20,12,28],[13,4,13,28]]}
["CACHET DE LA",null,null,null,null,null,null,"DIRECTION GENERALE DES IMPOTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DATE DE "]
["DIRECTION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RECEPTION"]
[]
[]
[null,null,null,null,null,null,null,"DECLARATION DES PRELEVEMENTS ET RETENUES A LA SOURCE SUPPORTES A TITRE D'ACOMPTE SUR LES IMPOTS SUR LES BENEFICES (MFP-AP IS-BIC-BNC-IS)                         (articles 198 à 209 du CGI)"]
[]
[]
[]
["I. PERIODE",null,null,null,null,null,"Mois",null,0,4,null,null,"Trimestre",null,null,0,2,null,null,"Année",null,{"$f":"INFORMATIONS!B30","v":2018}]
[]
["II. IDENTIFICATION DU REDEVABLE"]
[]
["N° Registre de commerce:",null,null,null,null,null,{"$f":"INFORMATIONS!B23","v":0},null,null,null,null,null,null,null,null,null,null,null,"N° IFU :",null,{"$f":"INFORMATIONS!B24","v":"00084404X"}]
[" Nom, Prénon(s)",null,null,null,{"$f":"IF(INFORMATIONS!B12=\"INDIVIDUELLE\",INFORMATIONS!B13&\"/\"&INFORMATIONS!B10,INFORMATIONS!B10)","v":"SAMBA BONIFACE/SAM CONSEILS"}]
[]
["Profession ou activité:",null,null,null,null,null,{"$f":"INFORMATIONS!B27","v":0}]
["Adresse du siège (Localité):",null,null,null,null,null,null,{"$f":"INFORMATIONS!B18","v":"Ouagadougou"}]
["BP:",{"$f":"INFORMATIONS!D19","v":5358},null,"Secteur:",null,{"$f":"INFORMATIONS!B16","v":"15"},null,"N¨° porte :",null,null,null,null,"Rue :",null,null,null,"Section:",null,{"$f":"INFORMATIONS!F16","v":"AW"},null,null,"lot :",{"$f":"INFORMATIONS!E16","v":"05"},null,"Parcelle:",null,{"$f":"INFORMATIONS!D13","v":0}]
[]
["Adresse des établissements secondaires"]
[null,"1."]
[null,"2."]
[null,"3."]
["Adresse du domicile (Localité)"]
["BP:",null,null,"Secteur:",null,null,null,"N¨° porte :",null,null,null,null,"Rue :",null,null,null,"Section:",null,null,null,null,"lot :",null,null,"Parcelle:"]
[]
["III. MONTANT DES PRELEVEMENTS ET / OU RETENUES SUPPORTES"]
[]
[" a. Sur biens importés (Relevé détaillé et quittances*douanes joints)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'ANNEXE 1 PREL DOUANES'!D45","v":20000}]
[]
[" b. Sur achats en régime intérieur (état détaillé joint)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'ANNEX 2_PREL INTERIEUR'!H30","v":30000}]
[]
[" b. Retenues supportées",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'ANNEXE 3_ RET SUPPORTEES'!E30","v":25000}]
[]
["TOTAL (I = a+b+c)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W29+W31+W33","v":75000}]
[]
["CREDIT REPORTABLE DE LA PERIODE PRECEDENTE (II)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM('CALCULS FISCAUX'!G87:G88)","v":0}]
[]
["MONTANT DES PRELEVEMENTS ET / OU RETENUES SUPPORTES IMPUTABLES (I+II)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+W35+W37","v":75000}]
[]
["MONTANT DES PRELEVEMENTS ET / OU RETENUES SUPPORTES IMPUTES (I+II)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM('SUPPL20 BAV'!Z45,'SUPPL20 BAV'!Z48)","v":75000}]
[]
["CREDIT REPORTABLE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+W39-W41","v":0}]
[]
[]
[]
[]
["IV. CADRE RESERVE A L'ADMINISTRATION"]
["PRISE EN RECETTE",null,null,null,null,null,null,"PRIISE EN CHARGE",null,null,null,null,null,null,null,"PENALITES",null,null,null,null,null,"VISA DU RECEVEUR"]
["L.J………….………………..",null,null,null,null,null,null,"L.J……………...….………………..",null,null,null,null,null,null,null,"Nature………………………..",null,null,null,null,null,"Date - Cachet - signature"]
["Réf……………………………………..",null,null,null,null,null,null,"Réf AMR………...…………………",null,null,null,null,null,null,null,"Base…………..………."]
["Quintance N°…………………..",null,null,null,null,null,null,"Quintance date……………..…………",null,null,null,null,null,null,null,"Taux…………..………."]
["Quintance date………………………….",null,null,null,null,null,null,"Montant…..…………..…………..",null,null,null,null,null,null,null,"Montant………………."]
["Montant..………......……..…"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"A",{"$f":"INFORMATIONS!B18","v":"Ouagadougou"},null,null,null,null,null,null,null,"le",null,{"$f":"INFORMATIONS!B47","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nom - Qualité - Signature"]
[]
[]
[null,"NB: la non production des quittances douanes à l'administration des impôts et des relevés des prélèvements acquittés à l'importation et / ou des états détaillés des prélèvements supportés en régime intérieur, entraine le rejet des prélèvements. Les mêmes dispositions doivent être prise en ce qui concerne les retenues subies.                                                                                                                                                                                          *Quittances destinbés à l'administration des impôts"]

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[null,"                 ANNEXE 1: RELEVE DES PRELEVEMENTS ACQUITES SUR LES IMPORTATIONS DE BIENS"]
[]
[null,"N° et date du bulletin de liquidation","N° et date de la liquidation","Montant du prélèvement acquité"]
[null,null,null,20000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TOTAL",{"$f":"SUM(D4:D44)","v":20000}]
[]
[null,"Si cet imprimé est insuffisant, joindre des feuilles supplémentaires"]

{"sheet":"ANNEX 2_PREL INTERIEUR","index":87,"n_rows":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[0,1,0,6]]}
[null,"                 ANNEXE 2: ETAT DETAILLE DES PRELEVEMENTS SUPPORTES EN REGIME INTERIEUR"]
[]
[null,"FOURNISSEURS                                         (Nom, prénoms ou raison sociale)","N° IFU","Adresse","Profession ou activité","Date des factures","Total des achats facturés","Total des prélèvements facturés"]
[null,null,null,null,null,null,null,30000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"TOTAL",{"$f":"SUM(H4:H29)","v":30000}]
[]
[null,"Si cet imprimé est insuffisant, joindre des feuilles supplémentaires"]

{"sheet":"ANNEXE 3_ RET SUPPORTEES","index":88,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[0,1,0,4]]}
[null,"ANNEXE 3: ETAT DES RETENUES SUPPORTEES AU COURS DE LA PERIODE A LAQUELLE SE RAPPORTE LA DECLARATION"]
[]
[null,"Nom, prénoms ou raison sociale du client","N° IFU","Adresse postale","Total des retenues supportées"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,25000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"TOTAL",{"$f":"SUM(E4:E29)","v":25000}]
[]
[null,"Si cet imprimé est insuffisant, joindre des feuilles supplémentaires"]

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[]
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[null,null,null,null,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES SOCIETES (IS)"]

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[null,null,null,null,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES BENEFICES INDUSTRIELS OU COMMERCIAUX (IBICA)"]

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[null,null,null,null,"DETERMINATION DU RESULTAT FISCAL ET DE L'IMPOT SUR LES DES BENEFICES NON COMMERCIAUX (IBNC)"]