LEASING SGA N°190246 ECRITURES COMPTABLES A CONSTATER

VALEUR ACQUISITION 6,500,000.00 218000 5,709,842.70 167000 85,853.91

APPORT DE 10% HT 650,000.00 512000 650,000.00 445600 37,501.58
BASE LOCATIVE = 5,850,000.00 167000 5,059,842.70 661000 111,522.84
LOYER MENSUEL HT 197,376.75 CONSTATATION DE L'IMMO LEASING 512000 234,878.33
TVA = 19% 167000 650,000.00 CONSTATION DU REMBOURSEMENT DU LEASING
LOYER MENSUEL TTC 234,878.33 445600 123,500.00 681000 1,427,460.68
VALEUR RESIDUELLE 1% = 65,000.00 661000 0.00 281800 1,427,460.68
DATE 1ère ECHEANCE 11/1/2019 512000 773,500.00 CONSTATATION DE L'AMORT ANNUEL
NBRE LOYERS = 36 CONSTATION REMBOURSEMENT 1er LOYER
DATE DERNIERE ECHEANCE 10/1/2022
JUSTE VALEUR EN FIN DE PERIODE 0.00

445600 167000 661000 512/471

TABLEAU DE CALCUL DU TAUX D'INTERET IMPLICITE TRI ECHEANCIER DE REMBOURSEMENT DE L'EMPRUNT LEASING
REDEVENCE REMB RESTE A REDEVENCE
ECHEANCE DATE ECHEANCE -5,850,000.00 DATE ECHEANCE MENSUELLE HT TVA PRINCIPAL REMBOURSER INTERETS MENSUELLE
TTC
1 11/1/2019 234,878.33 11/1/2019 650,000.00 123,500.00 650,000.00 5,850,000.00 0.00 773,500.00
2 12/1/2019 234,878.33 12/1/2019 197,376.75 37,501.58 85,853.91 5,200,000.00 111,522.84 234,878.33
3 1/1/2020 234,878.33 1/1/2020 197,376.75 37,501.58 87,695.19 5,114,146.09 109,681.56 234,878.33
4 2/1/2020 234,878.33 2/1/2020 197,376.75 37,501.58 89,575.96 5,026,450.90 107,800.79 234,878.33
5 3/1/2020 234,878.33 3/1/2020 197,376.75 37,501.58 91,497.07 4,936,874.94 105,879.68 234,878.33
6 4/1/2020 234,878.33 4/1/2020 197,376.75 37,501.58 93,459.38 4,845,377.87 103,917.37 234,878.33
7 5/1/2020 234,878.33 5/1/2020 197,376.75 37,501.58 95,463.78 4,751,918.49 101,912.97 234,878.33
8 6/1/2020 234,878.33 6/1/2020 197,376.75 37,501.58 97,511.16 4,656,454.71 99,865.59 234,878.33
9 7/1/2020 234,878.33 7/1/2020 197,376.75 37,501.58 99,602.45 4,558,943.55 97,774.30 234,878.33
10 8/1/2020 234,878.33 8/1/2020 197,376.75 37,501.58 101,738.60 4,459,341.10 95,638.15 234,878.33
11 9/1/2020 234,878.33 9/1/2020 197,376.75 37,501.58 103,920.55 4,357,602.50 93,456.20 234,878.33
12 10/1/2020 234,878.33 10/1/2020 197,376.75 37,501.58 106,149.31 4,253,681.94 91,227.44 234,878.33
13 11/1/2020 234,878.33 11/1/2020 197,376.75 37,501.58 108,425.86 4,147,532.64 88,950.89 234,878.33
14 12/1/2020 234,878.33 12/1/2020 197,376.75 37,501.58 110,751.24 4,039,106.78 86,625.51 234,878.33
15 1/1/2021 234,878.33 1/1/2021 197,376.75 37,501.58 113,126.49 3,928,355.54 84,250.26 234,878.33
16 2/1/2021 234,878.33 2/1/2021 197,376.75 37,501.58 115,552.68 3,815,229.06 81,824.07 234,878.33
17 3/1/2021 234,878.33 3/1/2021 197,376.75 37,501.58 118,030.90 3,699,676.38 79,345.85 234,878.33
18 4/1/2021 234,878.33 4/1/2021 197,376.75 37,501.58 120,562.27 3,581,645.48 76,814.48 234,878.33
19 5/1/2021 234,878.33 5/1/2021 197,376.75 37,501.58 123,147.93 3,461,083.21 74,228.82 234,878.33
20 6/1/2021 234,878.33 6/1/2021 197,376.75 37,501.58 125,789.05 3,337,935.28 71,587.70 234,878.33
21 7/1/2021 234,878.33 7/1/2021 197,376.75 37,501.58 128,486.81 3,212,146.22 68,889.94 234,878.33
22 8/1/2021 234,878.33 8/1/2021 197,376.75 37,501.58 131,242.43 3,083,659.41 66,134.32 234,878.33
23 9/1/2021 234,878.33 9/1/2021 197,376.75 37,501.58 134,057.15 2,952,416.98 63,319.60 234,878.33
24 10/1/2021 234,878.33 10/1/2021 197,376.75 37,501.58 136,932.23 2,818,359.83 60,444.52 234,878.33
25 11/1/2021 234,878.33 11/1/2021 197,376.75 37,501.58 139,868.98 2,681,427.60 57,507.77 234,878.33
26 12/1/2021 234,878.33 12/1/2021 197,376.75 37,501.58 142,868.70 2,541,558.63 54,508.05 234,878.33
27 1/1/2022 234,878.33 1/1/2022 197,376.75 37,501.58 145,932.77 2,398,689.93 51,443.98 234,878.33
28 2/1/2022 234,878.33 2/1/2022 197,376.75 37,501.58 149,062.54 2,252,757.16 48,314.21 234,878.33
29 3/1/2022 234,878.33 3/1/2022 197,376.75 37,501.58 152,259.44 2,103,694.62 45,117.31 234,878.33
30 4/1/2022 234,878.33 4/1/2022 197,376.75 37,501.58 155,524.90 1,951,435.18 41,851.85 234,878.33
31 5/1/2022 234,878.33 5/1/2022 197,376.75 37,501.58 158,860.40 1,795,910.27 38,516.35 234,878.33
32 6/1/2022 234,878.33 6/1/2022 197,376.75 37,501.58 162,267.43 1,637,049.87 35,109.32 234,878.33
33 7/1/2022 234,878.33 7/1/2022 197,376.75 37,501.58 165,747.53 1,474,782.44 31,629.22 234,878.33
34 8/1/2022 234,878.33 8/1/2022 197,376.75 37,501.58 169,302.27 1,309,034.91 28,074.48 234,878.33
35 9/1/2022 234,878.33 9/1/2022 197,376.75 37,501.58 172,933.25 1,139,732.64 24,443.50 234,878.33
36 10/1/2022 234,878.33 10/1/2022 197,376.75 37,501.58 176,642.09 966,799.39 20,734.66 234,878.33
TRI IMPLICITE MENSUEL 2.145% TOTAL 7,558,186.25 1,436,055.39 5,059,842.70 2,498,343.55 8,994,241.64
TRI IMPLICITE ANNUEL 29.00% 445600 167000 661000
 LEASING SGA N°190247 ECRITURES COMPTABLES A CONSTATER
VALEUR ACQUISITION 6,500,000.00 218000 5,709,842.70 167000 85,853.91
APPORT DE 10% HT 650,000.00 512000 650,000.00 445600 37,501.58
BASE LOCATIVE = 5,850,000.00 167000 5,059,842.70 661000 111,522.84
LOYER MENSUEL HT 197,376.75 CONSTATATION DE L'IMMO LEASING 512000 234,878.33
TVA = 19% 167000 650,000.00 CONSTATION DU REMBOURSEMENT DU LEASING
LOYER MENSUEL TTC 234,878.33 445600 123,500.00
VALEUR RESIDUELLE 1% = 65,000.00 661000 0.00 681000 1,427,460.68
DATE 1ère ECHEANCE 12/1/2019 512000 773,500.00 281800 1,427,460.68
NBRE LOYERS = 36 CONSTATION DE REMBOURSEMENT DU 1er LOYER CONSTATATION DE L'AMORT ANNUEL
DATE DERNIERE ECHEANCE 11/1/2022
JUSTE VALEUR EN FIN DE PERIODE 0.00

TABLEAU DE CALCUL DU TAUX D'INTERET IMPLICITE 445660 167000 661000 512/471

TRI ECHEANCIER DE REMBOURSEMENT DE L'EMPRUNT LEASING
ECHEANCE DATE ECHEANCE -5,850,000.00 DATE ECHEANCE REDEVENCE TVA REMB RESTE A INTERETS REDEVENCE
MENSUELLE HT PRINCIPAL REMBOURSER MENSUELLE TTC
1 12/1/2019 234,878.33 12/1/2019 650,000.00 123,500.00 650,000.00 5,850,000.00 0.00
2 1/1/2020 234,878.33 1/1/2020 197,376.75 37,501.58 85,853.91 5,200,000.00 111,522.84 234,878.33
3 2/1/2020 234,878.33 2/1/2020 197,376.75 37,501.58 87,695.19 5,114,146.09 109,681.56 234,878.33
4 3/1/2020 234,878.33 3/1/2020 197,376.75 37,501.58 89,575.96 5,026,450.90 107,800.79 234,878.33
5 4/1/2020 234,878.33 4/1/2020 197,376.75 37,501.58 91,497.07 4,936,874.94 105,879.68 234,878.33
6 5/1/2020 234,878.33 5/1/2020 197,376.75 37,501.58 93,459.38 4,845,377.87 103,917.37 234,878.33
7 6/1/2020 234,878.33 6/1/2020 197,376.75 37,501.58 95,463.78 4,751,918.49 101,912.97 234,878.33
8 7/1/2020 234,878.33 7/1/2020 197,376.75 37,501.58 97,511.16 4,656,454.71 99,865.59 234,878.33
9 8/1/2020 234,878.33 8/1/2020 197,376.75 37,501.58 99,602.45 4,558,943.55 97,774.30 234,878.33
10 9/1/2020 234,878.33 9/1/2020 197,376.75 37,501.58 101,738.60 4,459,341.10 95,638.15 234,878.33
11 10/1/2020 234,878.33 10/1/2020 197,376.75 37,501.58 103,920.55 4,357,602.50 93,456.20 234,878.33
12 11/1/2020 234,878.33 11/1/2020 197,376.75 37,501.58 106,149.31 4,253,681.94 91,227.44 234,878.33
13 12/1/2020 234,878.33 12/1/2020 197,376.75 37,501.58 108,425.86 4,147,532.64 88,950.89 234,878.33
14 1/1/2021 234,878.33 1/1/2021 197,376.75 37,501.58 110,751.24 4,039,106.78 86,625.51 234,878.33
15 2/1/2021 234,878.33 2/1/2021 197,376.75 37,501.58 113,126.49 3,928,355.54 84,250.26 234,878.33
16 3/1/2021 234,878.33 3/1/2021 197,376.75 37,501.58 115,552.68 3,815,229.06 81,824.07 234,878.33
17 4/1/2021 234,878.33 4/1/2021 197,376.75 37,501.58 118,030.90 3,699,676.38 79,345.85 234,878.33
18 5/1/2021 234,878.33 5/1/2021 197,376.75 37,501.58 120,562.27 3,581,645.48 76,814.48 234,878.33
19 6/1/2021 234,878.33 6/1/2021 197,376.75 37,501.58 123,147.93 3,461,083.21 74,228.82 234,878.33
20 7/1/2021 234,878.33 7/1/2021 197,376.75 37,501.58 125,789.05 3,337,935.28 71,587.70 234,878.33
21 8/1/2021 234,878.33 8/1/2021 197,376.75 37,501.58 128,486.81 3,212,146.22 68,889.94 234,878.33
22 9/1/2021 234,878.33 9/1/2021 197,376.75 37,501.58 131,242.43 3,083,659.41 66,134.32 234,878.33
23 10/1/2021 234,878.33 10/1/2021 197,376.75 37,501.58 134,057.15 2,952,416.98 63,319.60 234,878.33
24 11/1/2021 234,878.33 11/1/2021 197,376.75 37,501.58 136,932.23 2,818,359.83 60,444.52 234,878.33
25 12/1/2021 234,878.33 12/1/2021 197,376.75 37,501.58 139,868.98 2,681,427.60 57,507.77 234,878.33
26 1/1/2022 234,878.33 1/1/2022 197,376.75 37,501.58 142,868.70 2,541,558.63 54,508.05 234,878.33
27 2/1/2022 234,878.33 2/1/2022 197,376.75 37,501.58 145,932.77 2,398,689.93 51,443.98 234,878.33
28 3/1/2022 234,878.33 3/1/2022 197,376.75 37,501.58 149,062.54 2,252,757.16 48,314.21 234,878.33
29 4/1/2022 234,878.33 4/1/2022 197,376.75 37,501.58 152,259.44 2,103,694.62 45,117.31 234,878.33
30 5/1/2022 234,878.33 5/1/2022 197,376.75 37,501.58 155,524.90 1,951,435.18 41,851.85 234,878.33
31 6/1/2022 234,878.33 6/1/2022 197,376.75 37,501.58 158,860.40 1,795,910.27 38,516.35 234,878.33
32 7/1/2022 234,878.33 7/1/2022 197,376.75 37,501.58 162,267.43 1,637,049.87 35,109.32 234,878.33
33 8/1/2022 234,878.33 8/1/2022 197,376.75 37,501.58 165,747.53 1,474,782.44 31,629.22 234,878.33
34 9/1/2022 234,878.33 9/1/2022 197,376.75 37,501.58 169,302.27 1,309,034.91 28,074.48 234,878.33
35 10/1/2022 234,878.33 10/1/2022 197,376.75 37,501.58 172,933.25 1,139,732.64 24,443.50 234,878.33
36 11/1/2022 234,878.33 11/1/2022 197,376.75 37,501.58 176,642.09 966,799.39 20,734.66 234,878.33
TRI IMPLICITE MENSUEL 2.145% TOTAL 7,558,186.25 1,436,055.39 5,059,842.70 2,498,343.55 8,994,241.64
TRI IMPLICITE ANNUEL 29.00% 445600 167000 661000