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Question 1 : écritures lors de la signature du contrat

244
4451
173
401

401
521

Question 2 : Tableau d'Amortissement

Amort Dérogatoire
Periode V. Debut Taux Amort D Amort L V. Fin
Dot
1 960,000 35% 336,000 192,000 624,000 144,000
2 624,000 35% 218,400 192,000 405,600 26,400
3 405,600 35% 141,960 192,000 263,640
4 263,640 50% 131,820 192,000 131,820
5 131,820 100% 131,820 192,000 -
170,400

Question 3 : Tableau de remboursement de l'emprunt

PERIODE VO REDEVANCE TAUX INTERETS PRINCIPALE VNC

1 960,000 120,000 6% 57,600 62,400 897,600


2 897,600 120,000 6% 53,856 66,144 831,456
3 831,456 120,000 6% 49,887 70,113 761,343
4 761,343 120,000 6% 45,681 74,319 687,024
5 687,024 120,000 6% 41,221 78,779 608,245
6 608,245 120,000 6% 36,495 83,505 524,740
7 524,740 120,000 6% 31,484 88,516 436,225
8 436,225 120,000 6% 26,173 93,827 342,398
9 342,398 120,000 6% 20,544 99,456 242,942
10 242,942 120,000 6% 14,577 105,423 137,518

Question 4: Ecriture de fin de contrat

a. Levé d'option

623 137,500
401 137,500
401 137,500
521 137,500

173 137,500
623 137,500

b. Non levé d'option

173 137,500
822 137,500

284 960,000
244 960,000
Amort Dérogatoire
Rep

50,040
60,180
60,180
170,400