/DXWRULWpTXLYHLOOHVXUYRWUHpSDUJQH

Comprendre
Les tats comptables
et financiers

















K

>     
    
   

  

>      
    
   
    

     





     




    
     
      














Service Education des Epargnants

Sommaire





/
>
//
>
>
>W
/// >W
/s >^'
s
>d&
s/ >/
s// >
s/// >
/y /yW













>

>




    

     
 /   
   





K

















D

               






h












W           





     


    












>
>



>


              


 'E'E
 >'ED
 




           
              
 


 





 D



//

>




>


>


     


   

   K   

     


    

 K     




K      



    




>      
    

>     





   


>      
    
     


>      





>      
     





>

           
          
       >   
K









>

            


>

&













>

  >        
     /     

>



       /  
         
 >         




        K    
         









W
           K 





>dW


K





>
>

                 






d/&
d/&/DDK/>/^
d/&/Zh>Ed
dZ^KZZ/d/&

W^^/&
&/EEDEdWZDEEd
W^^/&/Zh>Ed
dZ^KZZ/W^^/&
d/&W^^/&


///

>W


h




>







K            



>


>




>             


             

>


/s







^'^'

>       
      
      

K












>
>
>
>

Z
Z
Z
Z
Z
>^'        
         
       
















         
        

>        


>     
         

       

>       
        
      

>
^'




s


>d&




>
d&




> d&             




>d&








^
d

>               




>                


/          &Z   


> 
           

/



s













s/




























>/d/

>d/         
         

        

           
     /   

W

d
d>

>
>
>
>





s//>
         
         

           

            

E      

E
E
E
E   s    

E
EZ
E

sW


















>





W
























&
               sD  


&           


K
&
            

&

&

&
              



/

/

&

/>Ed/&

d/&/DDK/>/^

>

s///>

W

/

/

D



/
D

>                

>



             



D
            

D
>




d


/

/


&

               


>             




>              >  
d/



W               



/

/

W

D

^&

d/&/Zh>Ed,KZ^dZ^KZZ/

h

/



>


dKd>/ 







^
/


>

>
             









              


                 


d


W

W 




d











W



&

'

W

W
W

D



ZK

>
>

Z
Z
W

     >           

WW

                ds



K




                  


W               

W                






>

>



/


d

 

dKd>/// 

dKd>'EZ>////// 

d'W


      K           

      K            

s>
>d'
>
Z    >             

 

dZ^KZZ/



dKd>//&',/ 

 
 

/
>
>
>
K>
d
d
W


d,

Z




W

D





W

&/EEDEdWZDEEEd

&


W>


WD


W>


>

>
>


Z

>

>

/>EW^^/&

Z
>

>

>/


W

W








>


>
/







W

D


 





Z

^




dKd>^W/dhyWZKWZ^ 

Z

Z

Z







>

>
             







K

Z
D
Z

Z

D
D

K



             


&

&

W





W^^/&/Zh>Ed,KZ^dZ^KZZ/

dKd>/ 






W


>


>


>


>





 
dKd>////// 

&
>
K

Z
 
 
dKd>/// 

d

dW








dZ^KZZ/

 
dKd>//&', 


,


'



/



s

s

s

WZKh/d^



/W

>





>
>h



^

^


WZKh/d^yW>K/dd/KEW

KDWdWZKh/d^d,Z'^,KZ^dy^

yW>K/dd/KE

>W






//

Z
ZK






 Z          
             
              


 
dKd>/ 

d
             


>




Z Z  h          
               
               



^



W


&/EE/Z

/sW&

W >

'
'




>

Y


W
 
dKd>// 

K


>K

Z


          



///Z^h>ddyW>K/dd/KE///







/



W

D



W









W


s/Z^h>dd&/EE/Z/ss

s//Z^h>ddKhZEd///s/


s///W

dKd>s 

^&








s&

d                



>

Z>


dKd>/s 

Z

/



s

^


/y

>



Z


^

K






             


dKd>s/// 




            
W

>
>

D



Z

W
^






>/^



y/Z^h>ddsEd/DWKd^s//y


y///DWKd^^hZ>^Z^h>dd^


y///Z^h>ddEdy/y//

dKd>/y 

D






yZ^h>ddEKEKhZEds////s




/yW
>

d
>            



d
,d,d,d
d
>      s        
             

d
sss


d
>          

dDs,d

d
W

d     s   W  s   

>           




W
s

Z
d
h

ds
,d


d
>


d           


>

W
>        

W&Z&Z,d
&
d
           
>

d/

            






W
W

W,d
d
>          

>
d&
&