diff --git a/contrib/document_test/facture-calc.ods b/contrib/document_test/facture-calc.ods
index 1af02734d..1061427b4 100644
Binary files a/contrib/document_test/facture-calc.ods and b/contrib/document_test/facture-calc.ods differ
diff --git a/doc/developper/Doxyfile b/doc/developper/Doxyfile
index daa477837..c2613509c 100644
--- a/doc/developper/Doxyfile
+++ b/doc/developper/Doxyfile
@@ -124,9 +124,9 @@ FILE_PATTERNS          = *.c \
 			 *.js \
 			*.inc.php
 RECURSIVE              = YES
-EXCLUDE                = addon
+EXCLUDE                = ../../html/addon 
 EXCLUDE_SYMLINKS       = NO
-EXCLUDE_PATTERNS       = a?.php b?.php ?.php test*.php
+EXCLUDE_PATTERNS       = a?.php b?.php ?.php test*.php calendar-*.js richtext.js
 EXAMPLE_PATH           = 
 EXAMPLE_PATTERNS       = *
 EXAMPLE_RECURSIVE      = NO
diff --git a/doc/developper/html/doxygen.css b/doc/developper/html/doxygen.css
deleted file mode 100644
index c7db1a8a0..000000000
--- a/doc/developper/html/doxygen.css
+++ /dev/null
@@ -1,358 +0,0 @@
-BODY,H1,H2,H3,H4,H5,H6,P,CENTER,TD,TH,UL,DL,DIV {
-	font-family: Geneva, Arial, Helvetica, sans-serif;
-}
-BODY,TD {
-       font-size: 90%;
-}
-H1 {
-	text-align: center;
-       font-size: 160%;
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-CAPTION { font-weight: bold }
-DIV.qindex {
-	width: 100%;
-	background-color: #e8eef2;
-	border: 1px solid #84b0c7;
-	text-align: center;
-	margin: 2px;
-	padding: 2px;
-	line-height: 140%;
-}
-DIV.nav {
-	width: 100%;
-	background-color: #e8eef2;
-	border: 1px solid #84b0c7;
-	text-align: center;
-	margin: 2px;
-	padding: 2px;
-	line-height: 140%;
-}
-DIV.navtab {
-       background-color: #e8eef2;
-       border: 1px solid #84b0c7;
-       text-align: center;
-       margin: 2px;
-       margin-right: 15px;
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-}
-TD.navtab {
-       font-size: 70%;
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-       color: #1A419D;
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-A.qindexHL:hover {
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-	background-color: #6666cc;
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-A.el { text-decoration: none; font-weight: bold }
-A.elRef { font-weight: bold }
-A.code:link { text-decoration: none; font-weight: normal; color: #0000FF}
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-A.codeRef:link { font-weight: normal; color: #0000FF}
-A.codeRef:visited { font-weight: normal; color: #0000FF}
-A:hover { text-decoration: none; background-color: #f2f2ff }
-DL.el { margin-left: -1cm }
-.fragment {
-       font-family: monospace, fixed;
-       font-size: 95%;
-}
-PRE.fragment {
-	border: 1px solid #CCCCCC;
-	background-color: #f5f5f5;
-	margin-top: 4px;
-	margin-bottom: 4px;
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-	padding-left: 6px;
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-	padding-top: 4px;
-	padding-bottom: 4px;
-}
-DIV.ah { background-color: black; font-weight: bold; color: #ffffff; margin-bottom: 3px; margin-top: 3px }
-
-DIV.groupHeader {
-       margin-left: 16px;
-       margin-top: 12px;
-       margin-bottom: 6px;
-       font-weight: bold;
-}
-DIV.groupText { margin-left: 16px; font-style: italic; font-size: 90% }
-BODY {
-	background: white;
-	color: black;
-	margin-right: 20px;
-	margin-left: 20px;
-}
-TD.indexkey {
-	background-color: #e8eef2;
-	font-weight: bold;
-	padding-right  : 10px;
-	padding-top    : 2px;
-	padding-left   : 10px;
-	padding-bottom : 2px;
-	margin-left    : 0px;
-	margin-right   : 0px;
-	margin-top     : 2px;
-	margin-bottom  : 2px;
-	border: 1px solid #CCCCCC;
-}
-TD.indexvalue {
-	background-color: #e8eef2;
-	font-style: italic;
-	padding-right  : 10px;
-	padding-top    : 2px;
-	padding-left   : 10px;
-	padding-bottom : 2px;
-	margin-left    : 0px;
-	margin-right   : 0px;
-	margin-top     : 2px;
-	margin-bottom  : 2px;
-	border: 1px solid #CCCCCC;
-}
-TR.memlist {
-   background-color: #f0f0f0; 
-}
-P.formulaDsp { text-align: center; }
-IMG.formulaDsp { }
-IMG.formulaInl { vertical-align: middle; }
-SPAN.keyword       { color: #008000 }
-SPAN.keywordtype   { color: #604020 }
-SPAN.keywordflow   { color: #e08000 }
-SPAN.comment       { color: #800000 }
-SPAN.preprocessor  { color: #806020 }
-SPAN.stringliteral { color: #002080 }
-SPAN.charliteral   { color: #008080 }
-.mdescLeft {
-       padding: 0px 8px 4px 8px;
-	font-size: 80%;
-	font-style: italic;
-	background-color: #FAFAFA;
-	border-top: 1px none #E0E0E0;
-	border-right: 1px none #E0E0E0;
-	border-bottom: 1px none #E0E0E0;
-	border-left: 1px none #E0E0E0;
-	margin: 0px;
-}
-.mdescRight {
-       padding: 0px 8px 4px 8px;
-	font-size: 80%;
-	font-style: italic;
-	background-color: #FAFAFA;
-	border-top: 1px none #E0E0E0;
-	border-right: 1px none #E0E0E0;
-	border-bottom: 1px none #E0E0E0;
-	border-left: 1px none #E0E0E0;
-	margin: 0px;
-}
-.memItemLeft {
-	padding: 1px 0px 0px 8px;
-	margin: 4px;
-	border-top-width: 1px;
-	border-right-width: 1px;
-	border-bottom-width: 1px;
-	border-left-width: 1px;
-	border-top-color: #E0E0E0;
-	border-right-color: #E0E0E0;
-	border-bottom-color: #E0E0E0;
-	border-left-color: #E0E0E0;
-	border-top-style: solid;
-	border-right-style: none;
-	border-bottom-style: none;
-	border-left-style: none;
-	background-color: #FAFAFA;
-	font-size: 80%;
-}
-.memItemRight {
-	padding: 1px 8px 0px 8px;
-	margin: 4px;
-	border-top-width: 1px;
-	border-right-width: 1px;
-	border-bottom-width: 1px;
-	border-left-width: 1px;
-	border-top-color: #E0E0E0;
-	border-right-color: #E0E0E0;
-	border-bottom-color: #E0E0E0;
-	border-left-color: #E0E0E0;
-	border-top-style: solid;
-	border-right-style: none;
-	border-bottom-style: none;
-	border-left-style: none;
-	background-color: #FAFAFA;
-	font-size: 80%;
-}
-.memTemplItemLeft {
-	padding: 1px 0px 0px 8px;
-	margin: 4px;
-	border-top-width: 1px;
-	border-right-width: 1px;
-	border-bottom-width: 1px;
-	border-left-width: 1px;
-	border-top-color: #E0E0E0;
-	border-right-color: #E0E0E0;
-	border-bottom-color: #E0E0E0;
-	border-left-color: #E0E0E0;
-	border-top-style: none;
-	border-right-style: none;
-	border-bottom-style: none;
-	border-left-style: none;
-	background-color: #FAFAFA;
-	font-size: 80%;
-}
-.memTemplItemRight {
-	padding: 1px 8px 0px 8px;
-	margin: 4px;
-	border-top-width: 1px;
-	border-right-width: 1px;
-	border-bottom-width: 1px;
-	border-left-width: 1px;
-	border-top-color: #E0E0E0;
-	border-right-color: #E0E0E0;
-	border-bottom-color: #E0E0E0;
-	border-left-color: #E0E0E0;
-	border-top-style: none;
-	border-right-style: none;
-	border-bottom-style: none;
-	border-left-style: none;
-	background-color: #FAFAFA;
-	font-size: 80%;
-}
-.memTemplParams {
-	padding: 1px 0px 0px 8px;
-	margin: 4px;
-	border-top-width: 1px;
-	border-right-width: 1px;
-	border-bottom-width: 1px;
-	border-left-width: 1px;
-	border-top-color: #E0E0E0;
-	border-right-color: #E0E0E0;
-	border-bottom-color: #E0E0E0;
-	border-left-color: #E0E0E0;
-	border-top-style: solid;
-	border-right-style: none;
-	border-bottom-style: none;
-	border-left-style: none;
-       color: #606060;
-	background-color: #FAFAFA;
-	font-size: 80%;
-}
-.search     { color: #003399;
-              font-weight: bold;
-}
-FORM.search {
-              margin-bottom: 0px;
-              margin-top: 0px;
-}
-INPUT.search { font-size: 75%;
-               color: #000080;
-               font-weight: normal;
-               background-color: #e8eef2;
-}
-TD.tiny      { font-size: 75%;
-}
-a {
-	color: #1A41A8;
-}
-a:visited {
-	color: #2A3798;
-}
-.dirtab { padding: 4px;
-          border-collapse: collapse;
-          border: 1px solid #84b0c7;
-}
-TH.dirtab { background: #e8eef2;
-            font-weight: bold;
-}
-HR { height: 1px;
-     border: none;
-     border-top: 1px solid black;
-}
-
-/* Style for detailed member documentation */
-.memtemplate {
-  font-size: 80%;
-  color: #606060;
-  font-weight: normal;
-} 
-.memnav { 
-  background-color: #e8eef2;
-  border: 1px solid #84b0c7;
-  text-align: center;
-  margin: 2px;
-  margin-right: 15px;
-  padding: 2px;
-}
-.memitem {
-  padding: 4px;
-  background-color: #eef3f5;
-  border-width: 1px;
-  border-style: solid;
-  border-color: #dedeee;
-  -moz-border-radius: 8px 8px 8px 8px;
-}
-.memname {
-  white-space: nowrap;
-  font-weight: bold;
-}
-.memdoc{
-  padding-left: 10px;
-}
-.memproto {
-  background-color: #d5e1e8;
-  width: 100%;
-  border-width: 1px;
-  border-style: solid;
-  border-color: #84b0c7;
-  font-weight: bold;
-  -moz-border-radius: 8px 8px 8px 8px;
-}
-.paramkey {
-  text-align: right;
-}
-.paramtype {
-  white-space: nowrap;
-}
-.paramname {
-  color: #602020;
-  font-style: italic;
-  white-space: nowrap;
-}
-/* End Styling for detailed member documentation */
-
-/* for the tree view */
-.ftvtree {
-	font-family: sans-serif;
-	margin:0.5em;
-}
-.directory { font-size: 9pt; font-weight: bold; }
-.directory h3 { margin: 0px; margin-top: 1em; font-size: 11pt; }
-.directory > h3 { margin-top: 0; }
-.directory p { margin: 0px; white-space: nowrap; }
-.directory div { display: none; margin: 0px; }
-.directory img { vertical-align: -30%; }
diff --git a/html/access.php b/html/access.php
new file mode 100644
index 000000000..e69de29bb
diff --git a/html/admin/setup.php b/html/admin/setup.php
index ca5a0ce65..d9f4841ea 100644
--- a/html/admin/setup.php
+++ b/html/admin/setup.php
@@ -166,7 +166,7 @@ echo_debug('setup.php',__LINE__,"Execute sql $sql");
  */
 function apply_patch($p_cn,$p_name)
 {
-  $MaxVersion=40;
+  $MaxVersion=42;
   echo '<ul>';
   for ( $i = 4;$i <= $MaxVersion;$i++)
 	{
diff --git a/html/admin/sql/patch/upgrade36.BE.sql b/html/admin/sql/patch/upgrade36.BE.sql
index 79f8c6b77..aae9dbbd2 100644
--- a/html/admin/sql/patch/upgrade36.BE.sql
+++ b/html/admin/sql/patch/upgrade36.BE.sql
@@ -10,7 +10,6 @@ INSERT INTO parm_poste (p_value, p_type) VALUES (47, 'PAS');
 INSERT INTO parm_poste (p_value, p_type) VALUES (48, 'PAS');
 INSERT INTO parm_poste (p_value, p_type) VALUES (492, 'PAS');
 INSERT INTO parm_poste (p_value, p_type) VALUES (493, 'PAS');
-INSERT INTO parm_poste (p_value, p_type) VALUES (2409, 'ACTINV');
 INSERT INTO parm_poste (p_value, p_type) VALUES (2, 'ACT');
 INSERT INTO parm_poste (p_value, p_type) VALUES (2409, 'ACTINV');
 INSERT INTO parm_poste (p_value, p_type) VALUES (3, 'ACT');
diff --git a/html/admin/sql/patch/upgrade41.sql b/html/admin/sql/patch/upgrade41.sql
new file mode 100644
index 000000000..78d54a401
--- /dev/null
+++ b/html/admin/sql/patch/upgrade41.sql
@@ -0,0 +1,99 @@
+begin;
+
+CREATE TABLE del_action
+(
+  del_id serial NOT NULL,
+  del_name text NOT NULL,
+  del_time timestamp,
+  CONSTRAINT del_action_pkey PRIMARY KEY (del_id)
+) ;
+
+
+CREATE TABLE del_jrn
+(
+  jr_id int4,
+  jr_def_id int4,
+  jr_montant numeric(20,4),
+  jr_comment text,
+  jr_date date,
+  jr_grpt_id int4,
+  jr_internal text,
+  jr_tech_date timestamp,
+  jr_tech_per int4,
+  jrn_ech date,
+  jr_ech date,
+  jr_rapt text,
+  jr_valid bool,
+  jr_opid int4,
+  jr_c_opid int4,
+  jr_pj oid,
+  jr_pj_name text,
+  jr_pj_type text,
+  del_jrn_date timestamp
+) ;
+ALTER TABLE del_jrn
+  ADD CONSTRAINT jr_id PRIMARY KEY(jr_id);
+
+
+CREATE TABLE del_jrnx
+(
+  j_id int4,
+  j_date date,
+  j_montant numeric(20,4),
+  j_poste poste_comptable,
+  j_grpt int4,
+  j_rapt text,
+  j_jrn_def int4,
+  j_debit bool,
+  j_text text,
+  j_centralized bool,
+  j_internal text,
+  j_tech_user text,
+  j_tech_date timestamp,
+  j_tech_per int4,
+  j_qcode text
+) ;
+
+ALTER TABLE del_jrnx
+  ADD CONSTRAINT j_id PRIMARY KEY(j_id);
+
+CREATE OR REPLACE FUNCTION jrn_del()
+  RETURNS "trigger" AS
+$BODY$
+declare
+row jrn%ROWTYPE;
+begin
+row:=OLD;
+insert into del_jrn select *,now() from jrn where jr_id=row.jr_id;
+return row;
+end;
+$BODY$
+LANGUAGE 'plpgsql' VOLATILE;
+
+CREATE OR REPLACE FUNCTION jrnx_del()
+  RETURNS "trigger" AS
+$BODY$
+declare
+row jrnx%ROWTYPE;
+begin
+row:=OLD;
+insert into del_jrnx select * from jrnx where j_id=row.j_id;
+return row;
+end;
+$BODY$
+  LANGUAGE 'plpgsql' VOLATILE;
+
+CREATE TRIGGER t_jrnx_del
+  BEFORE DELETE
+  ON jrnx
+  FOR EACH ROW
+  EXECUTE PROCEDURE jrnx_del();
+
+CREATE TRIGGER t_jrn_del
+  BEFORE DELETE
+  ON jrn
+  FOR EACH ROW
+  EXECUTE PROCEDURE jrn_del();
+
+update version set val=42;
+commit;
\ No newline at end of file
diff --git a/html/admin/sql/patch/upgrade42.sql b/html/admin/sql/patch/upgrade42.sql
new file mode 100644
index 000000000..babcc60d0
--- /dev/null
+++ b/html/admin/sql/patch/upgrade42.sql
@@ -0,0 +1,12 @@
+begin;
+
+delete from tva_rate where tva_id in (select tva_id from tva_rate group by tva_id having count(tva_id) > 1);
+ update quant_sold set qs_vat_code = null where qs_vat_Code not in (select tva_id from tva_rate);
+ update quant_purchase set qp_vat_code = null where qp_vat_Code not in (select tva_id from tva_rate);
+
+alter table tva_rate add constraint tva_id_pk primary key (tva_id);
+alter table quant_purchase add constraint qp_vat_code_fk foreign key(qp_vat_code) references tva_rate(tva_id);
+alter table quant_sold add constraint qs_vat_code_fk foreign key(qs_vat_code) references tva_rate(tva_id);
+
+update version set val=43;
+commit;
diff --git a/html/admin/sql/patch/upgrade43.sql b/html/admin/sql/patch/upgrade43.sql
new file mode 100644
index 000000000..6bf6b26eb
--- /dev/null
+++ b/html/admin/sql/patch/upgrade43.sql
@@ -0,0 +1,4 @@
+begin;
+delete from bud_detail where bd_id not in (select bd_id from bud_detail_periode);
+update version set val=44;
+commit;
diff --git a/html/annulation.php b/html/annulation.php
index 7471ac1d3..eb17c3acb 100644
--- a/html/annulation.php
+++ b/html/annulation.php
@@ -278,6 +278,8 @@ self.opener.RefreshMe();
 		  {
 			// Start Sql
 			StartSql($cn);
+			$sql="insert into del_action(del_name,del_time) values ($1,now());";
+			ExecSqlParam($cn,$sql,array($_SESSION['g_user']));
 			// Set the record to A (annulate) in quant_sold and quand_purchase
 			// delete from the rapt table
 			$sql="delete from jrn_rapt where jr_id = any (select jr_id from jrn ".
@@ -304,7 +306,7 @@ self.opener.RefreshMe();
 			if ( $Res == false) 
 			  throw (new Exception(__FILE__.__LINE__."sql a echoue [ $sql ]"));
 			
-			if ( $l_array['jr_pj'] != "") 
+			if ( isset($l_array['jr_pj']) && $l_array['jr_pj'] != "") 
 			  {
 				$Res=pg_lo_unlink($cn,$l_array['jr_pj']);
 				if ( $Res == false) 
diff --git a/html/budget.php b/html/budget.php
index 01c9eae7d..dabf08c95 100644
--- a/html/budget.php
+++ b/html/budget.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*! \file 
+ * \brief Main page for budget
  */
 
 /*! \brief module budget
diff --git a/html/ca_bc_csv.php b/html/ca_bc_csv.php
index ee4ace56a..b7b43e0b5 100644
--- a/html/ca_bc_csv.php
+++ b/html/ca_bc_csv.php
@@ -20,7 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief  export the operation in pdf
  */
 
 /* \brief  export the operation in pdf
diff --git a/html/ca_bc_pdf.php b/html/ca_bc_pdf.php
index 8cc3d2ce7..9928c5e7d 100644
--- a/html/ca_bc_pdf.php
+++ b/html/ca_bc_pdf.php
@@ -20,12 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief export the operation in pdf
  */
 
-/* \brief export the operation in pdf
- *
- */
 require_once ('class_anc_balance_double.php');
 require_once ('header_print.php');
 
diff --git a/html/ca_bs_csv.php b/html/ca_bs_csv.php
index edc58fff3..b0aced140 100644
--- a/html/ca_bs_csv.php
+++ b/html/ca_bs_csv.php
@@ -20,12 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+* \brief  export the operation in pdf
  */
 
-/* \brief  export the operation in pdf
- *
- */
 header('Content-type: application/csv');
 header('Content-Disposition: attachment;filename="ca_bal_simple.csv"',FALSE);
 
diff --git a/html/ca_bs_pdf.php b/html/ca_bs_pdf.php
index 740de71a1..0358e87f0 100644
--- a/html/ca_bs_pdf.php
+++ b/html/ca_bs_pdf.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief export the operation in pdf
+/*!\file 
+ * \brief export the operation in pdf
  *
  */
 require_once ('class_anc_balance_simple.php');
diff --git a/html/ca_list_csv.php b/html/ca_list_csv.php
index 32ae238b6..f57ed1eaa 100644
--- a/html/ca_list_csv.php
+++ b/html/ca_list_csv.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief  export the operation in pdf
+/*!\file 
+* \brief  export the operation in pdf
  *
  */
 header('Content-type: application/csv');
diff --git a/html/ca_list_pdf.php b/html/ca_list_pdf.php
index ff17d4a23..259d14ca0 100644
--- a/html/ca_list_pdf.php
+++ b/html/ca_list_pdf.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief this file is used to print the listing of CA operation
+/*!\file 
+ * \brief this file is used to print the listing of CA operation
  *
  */
 require_once('constant.php');
diff --git a/html/caop_detail.php b/html/caop_detail.php
deleted file mode 100644
index 10cdf667f..000000000
--- a/html/caop_detail.php
+++ /dev/null
@@ -1,11 +0,0 @@
-<?php
-header("Content-type: text/xml charset=\"ISO8859-1\"",true);
-  /*!\todo add the security here */
-require_once ('postgres.php');
-require_once ('debug.php');
-require_once ('jrn.php');
-require_once ('class_anc_operation.php');
-$cn=DbConnect($_SESSION['g_dossier']);
-$op=new Anc_Operation($cn);
-$op->get_xml_jrn_detail();
-?>
diff --git a/html/comptanalytic.php b/html/comptanalytic.php
index 5ae193319..5838777bf 100644
--- a/html/comptanalytic.php
+++ b/html/comptanalytic.php
@@ -20,10 +20,11 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief Main page for the analytic module
  */
 
-/* \brief Analytic accountancy
+/*! \brief Analytic accountancy
  *
  */
 require_once("constant.php");
@@ -98,26 +99,26 @@ if ( $_REQUEST['p_action'] == "pref" )
 // Plan Analytique
 if ($_REQUEST['p_action'] == 'ca_pa' )
   {
-	require_once('ca_pa.inc.php');
+	require_once('anc_pa.inc.php');
 	exit();
   }
 
 // Operations Diverses
 if ($_REQUEST['p_action'] == 'ca_od' )
   {
-	require_once('ca_od.inc.php');
+	require_once('anc_od.inc.php');
 	exit();
   }
 // Impression
 if ($_REQUEST['p_action'] == 'ca_groupe' )
   {
-	require_once('ca_group.inc.php');
+	require_once('anc_group.inc.php');
 	exit();
   }
 
 // Impression
 if ($_REQUEST['p_action'] == 'ca_imp' )
   {
-	require_once('ca_imp.inc.php');
+	require_once('anc_imp.inc.php');
 	exit();
   }
diff --git a/html/confirm_remove.php b/html/confirm_remove.php
index 91987c600..ecd3beb19 100644
--- a/html/confirm_remove.php
+++ b/html/confirm_remove.php
@@ -20,10 +20,9 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief confirm the removal of a template , folder and remove it if confirmed
+/*!\file 
+ *
+ * \brief confirm the removal of a template , folder and remove it if confirmed
  *
  */
 include_once("postgres.php");
diff --git a/html/document/fr_be/bnb.form b/html/document/fr_be/bnb.form
index e23f28740..d06364fc9 100644
--- a/html/document/fr_be/bnb.form
+++ b/html/document/fr_be/bnb.form
@@ -1,148 +1,148 @@
-# Les postes
- $C10=round([10%],2)
- $C100=round([100%],2)
- $C101=round([101%],2)
- $C11=round([11%],2)
- $C12=round([12%],2)
- $C13=round([13%],2)
- $C130=round([130%],2)
- $C131=round([131%],2)
- $C1310=round([1310%],2)
- $C1311=round([1311%],2)
- $C132=round([132%],2)
- $C133=round([133%],2)
- $C14=round([14%],2)
- $C140=round([140%],2)
- $C141=round([141%],2)
- $C15=round([15%],2)
- $C16=round([16%],2)
- $C160=round([160%],2)
- $C161=round([161%],2)
- $C162=round([162%],2)
- $C163=round([163%],2)
- $C164=round([164%],2)
- $C165=round([165%],2)
- $C168=round([168%],2)
-$C17=round([17%],2)
- $C170=round([170%],2)
- $C171=round([171%],2)
- $C172=round([172%],2)
- $C173=round([173%],2)
- $C174=round([174%],2)
- $C175=round([175%],2)
- $C176=round([176%],2)
- $C178=round([178%],2)   
- $C179=round([179%],2)   
-$C2=round([2%],2)
- $C20=round([20%],2)
- $C21=round([21%],2)
- $C22=round([22%],2)
- $C23=round([23%],2)
- $C24=round([24%],2)
- $C25=round([25%],2)
- $C26=round([26%],2)
- $C27=round([27%],2)
- $C28=round([28%],2)
- $C29=round([29%],2)
- $C290=round([290%],2)
- $C291=round([291%],2)
-$C3=round([3%],2)
- $C30=round([30%],2)
- $C31=round([31%],2)
- $C32=round([32%],2)
- $C33=round([33%],2)
- $C34=round([34%],2)
- $C35=round([35%],2)
- $C36=round([36%],2)
- $C37=round([37%],2)
- $C40=round([40%],2)
- $C41=round([41%],2)
- $C42=round([42%],2)
- $C43=round([43%],2)
- $C439=round([439%],2)
- $C44=round([44%],2)
- $C440=round([440%],2)
- $C441=round([441%],2)
- $C444=round([444%],2)
- $C45=round([45%],2)
- $C450=round([450%],2)
- $C451=round([451%],2)
- $C452=round([452%],2)
- $C453=round([453%],2)
- $C454=round([454%],2)
-$C455=round([455%],2)
-$C456=round([456%],2)
-$C457=round([457%],2)
-$C458=round([458%],2)
- $C459=round([459%],2)
- $C46=round([46%],2)
- $C47=round([47%],2)
- $C48=round([48%],2)
- $C49=round([49%],2)
- $C490=round([490%],2)
- $C491=round([491%],2)
- $C492=round([492%],2)
- $C493=round([493%],2)
- $C50=round([50%],2)
- $C51=round([51%],2)
- $C52=round([52%],2)
- $C53=round([53%],2)
- $C54=round([54%],2)
- $C55=round([55%],2)
- $C56=round([56%],2)
- $C57=round([57%],2)
- $C58=round([58%],2)
- $C60=round([60%],2)
- $C61=round([61%],2)
- $C62=round([62%],2)
- $C63=round([63%],2)
-$C630=round([630%],2)
-$C631=round([631%],2)
-$C632=round([632%],2)
-$C633=round([633%],2)
-$C634=round([634%],2)
-$C635=round([635%],2)
-$C636=round([636%],2)
-$C637=round([637%],2)
- $C64=round([64%],2)
- $C649=round([649%],2)
- $C65=round([65%],2)
- $C66=round([66%],2)
- $C67=round([67%],2)
- $C68=round([68%],2)
- $C680=round([680%],2)
-$C689=round([689%],2)
- $C69=round([69%],2)
- $C690=round([690%],2)
- $C691=round([691%],2)
- $C692=round([692%],2)
- $C6920=round([6920%],2)
- $C6921=round([6921%],2)
- $C693=round([693%],2)
- $C694=round([694%],2)
- $C695=round([695%],2)
- $C696=round([696%],2)
+# Les postesg*(-1)
+ $C10=round([10%S],2)*(-1)
+ $C100=round([100%S],2)*(-1)
+ $C101=round([101%S],2)
+ $C11=round([11%S],2)*(-1)
+ $C12=round([12%S],2)*(-1)
+ $C13=round([13%S],2)*(-1)
+ $C130=round([130%S],2)*(-1)
+ $C131=round([131%S],2)*(-1)
+ $C1310=round([1310%S],2)*(-1)
+ $C1311=round([1311%S],2)*(-1)
+ $C132=round([132%S],2)*(-1)
+ $C133=round([133%S],2)*(-1)
+ $C14=round([14%S],2)*(-1)
+ $C140=round([140%S],2)*(-1)
+ $C141=round([141%S],2)
+ $C15=round([15%S],2)*(-1)
+ $C16=round([16%S],2)*(-1)
+ $C160=round([160%S],2)*(-1)
+ $C161=round([161%S],2)*(-1)
+ $C162=round([162%S],2)*(-1)
+ $C163=round([163%S],2)*(-1)
+ $C164=round([164%S],2)*(-1)
+ $C165=round([165%S],2)*(-1)
+ $C168=round([168%S],2)*(-1)
+$C17=round([17%S],2)*(-1)
+ $C170=round([170%S],2)*(-1)
+ $C171=round([171%S],2)*(-1)
+ $C172=round([172%S],2)*(-1)
+ $C173=round([173%S],2)*(-1)
+ $C174=round([174%S],2)*(-1)
+ $C175=round([175%S],2)*(-1)
+ $C176=round([176%S],2)*(-1)
+ $C178=round([178%S],2)*(-1)
+ $C179=round([179%S],2)*(-1)
+$C2=round([2%S],2)*(-1)
+ $C20=round([20%S],2)
+ $C21=round([21%S],2)
+ $C22=round([22%S],2)
+ $C23=round([23%S],2)
+ $C24=round([24%S],2)
+ $C25=round([25%S],2)
+ $C26=round([26%S],2)
+ $C27=round([27%S],2)
+ $C28=round([28%S],2)
+ $C29=round([29%S],2)
+ $C290=round([290%S],2)
+ $C291=round([291%S],2)
+$C3=round([3%S],2)
+ $C30=round([30%S],2)
+ $C31=round([31%S],2)
+ $C32=round([32%S],2)
+ $C33=round([33%S],2)
+ $C34=round([34%S],2)
+ $C35=round([35%S],2)
+ $C36=round([36%S],2)
+ $C37=round([37%S],2)
+ $C40=round([40%S],2)
+ $C41=round([41%S],2)
+ $C42=round([42%S],2)*(-1)
+ $C43=round([43%S],2)*(-1)
+ $C439=round([439%S],2)*(-1)
+ $C44=round([44%S],2)*(-1)
+ $C440=round([440%S],2)*(-1)
+ $C441=round([441%S],2)*(-1)
+ $C444=round([444%S],2)*(-1)
+ $C45=round([45%S],2)*(-1)
+ $C450=round([450%S],2)*(-1)
+ $C451=round([451%S],2)*(-1)
+ $C452=round([452%S],2)*(-1)
+ $C453=round([453%S],2)*(-1)
+ $C454=round([454%S],2)*(-1)
+$C455=round([455%S],2)*(-1)
+$C456=round([456%S],2)*(-1)
+$C457=round([457%S],2)*(-1)
+$C458=round([458%S],2)*(-1)
+ $C459=round([459%S],2)*(-1)
+ $C46=round([46%S],2)
+ $C47=round([47%S],2)*(-1)
+ $C48=round([48%S],2)*(-1)
+ $C49=round([49%S],2)
+ $C490=round([490%S],2)
+ $C491=round([491%S],2)
+ $C492=round([492%S],2)*(-1)
+ $C493=round([493%S],2)*(-1)
+ $C50=round([50%S],2)
+ $C51=round([51%S],2)
+ $C52=round([52%S],2)
+ $C53=round([53%S],2)
+ $C54=round([54%S],2)
+ $C55=round([55%S],2)
+ $C56=round([56%S],2)
+ $C57=round([57%S],2)
+ $C58=round([58%S],2)
+ $C60=round([60%S],2)
+ $C61=round([61%S],2)
+ $C62=round([62%S],2)
+ $C63=round([63%S],2)
+$C630=round([630%S],2)
+$C631=round([631%S],2)
+$C632=round([632%S],2)
+$C633=round([633%S],2)
+$C634=round([634%S],2)
+$C635=round([635%S],2)
+$C636=round([636%S],2)
+$C637=round([637%S],2)
+ $C64=round([64%S],2)
+ $C649=round([649%S],2)
+ $C65=round([65%S],2)
+ $C66=round([66%S],2)
+ $C67=round([67%S],2)
+ $C68=round([68%S],2)
+ $C680=round([680%S],2)
+$C689=round([689%S],2)
+ $C69=round([69%S],2)
+ $C690=round([690%S],2)
+ $C691=round([691%S],2)
+ $C692=round([692%S],2)
+ $C6920=round([6920%S],2)
+ $C6921=round([6921%S],2)
+ $C693=round([693%S],2)
+ $C694=round([694%S],2)
+ $C695=round([695%S],2)
+ $C696=round([696%S],2)
 
-$C7=round([7%],2)
- $C70=round([70%],2)
- $C71=round([71%],2)
- $C73=round([73%],2)
- $C72=round([72%],2)
- $C74=round([74%],2)
- $C75=round([75%],2)
- $C76=round([76%],2)
- $C77=round([77%],2)
-$C780=round([780%],2)
-$C789=round([789%],2)
- $C79=round([79%],2)
-$C790=round([790%],2)
-$C791=round([791%],2)
-$C792=round([792%],2)
-$C793=round([793%],2)
-$C794=round([794%],2)
-# Les formules 
+$C7=round([7%S],2)*(-1)
+ $C70=round([70%S],2)*(-1)
+ $C71=round([71%S],2)*(-1)
+ $C73=round([73%S],2)*(-1)
+ $C72=round([72%S],2)*(-1)
+ $C74=round([74%S],2)*(-1)
+ $C75=round([75%S],2)*(-1)
+ $C76=round([76%S],2)*(-1)
+ $C77=round([77%S],2)*(-1)
+$C780=round([780%S],2)*(-1)
+$C789=round([789%S],2)*(-1)
+ $C79=round([79%S],2)*(-1)
+$C790=round([790%S],2)*(-1)
+$C791=round([791%S],2)*(-1)
+$C792=round([792%S],2)*(-1)
+$C793=round([793%S],2)*(-1)
+$C794=round([794%S],2)*(-1)
+# Les formules (*-1)
 #
-$S1=$C2-$C29
+$S1=abs($C2-$C29)
 $S2=$C22+$C23+$C24+$C25+$C26+$C27
 $S3=$C29+$C50+$C51+$C52+$C53+$C54+$C55+$C56+$C57+$C58+$C490+$C491+$C41+$C40
 $S4=$C30+$C31+$C32+$C33+$C34+$C35+$C36
@@ -150,7 +150,7 @@ $S5=$C40+$C41
 $S6=$C50+$C51+$C52+$C53
 $S7=$C54+$C55+$C56+$C57+$C58
 $S8=$C490+$C491
-$S9=$C2+$C50+$C51+$C52+$C53+$C54+$C55+$C56+$C57+$C58+$C490+$C491+$C41+$C40
+$S9=$S1+$S3
 $S10=$C10+$C11+$C12+$C13+$C14+$C15
 $S11=$C160+$C161+$C162+$C163+$C164+$C165
 $S12=$C17+$C42+$C43+$C44+$C45+$C46+$C47+$C48+$C492+$C493
diff --git a/html/document/fr_be/bnb.rtf b/html/document/fr_be/bnb.rtf
index c20a1e39c..40f99124a 100644
--- a/html/document/fr_be/bnb.rtf
+++ b/html/document/fr_be/bnb.rtf
@@ -1,198 +1,202 @@
 {\rtf1\ansi\deff1\adeflang1025
-{\fonttbl{\f0\froman\fprq2\fcharset0 DejaVu Sans;}{\f1\froman\fprq2\fcharset0 Times New Roman;}{\f2\fnil\fprq0\fcharset0 Times{\*\falt Times New Roman};}{\f3\fswiss\fprq0\fcharset0 Arial;}{\f4\fswiss\fprq2\fcharset0 Nimbus Sans L{\*\falt Arial};}{\f5\fnil\fprq0\fcharset0 Times{\*\falt Times New Roman};}{\f6\froman\fprq2\fcharset0 Times New Roman;}{\f7\fnil\fprq0\fcharset0 SymbolMT;}{\f8\fswiss\fprq2\fcharset0 Arial Unicode MS;}{\f9\fswiss\fprq2\fcharset0 Tahoma;}{\f10\fswiss\fprq2\fcharset0 Lucidasans;}{\f11\fswiss\fprq0\fcharset0 Tahoma;}{\f12\fswiss\fprq0\fcharset0 Lucidasans;}}
+{\fonttbl{\f0\froman\fprq2\fcharset0 Nimbus Roman No9 L{\*\falt Times New Roman};}{\f1\froman\fprq2\fcharset0 Times New Roman;}{\f2\fswiss\fprq2\fcharset0 Nimbus Sans L{\*\falt Arial};}{\f3\froman\fprq2\fcharset0 Times New Roman;}{\f4\fswiss\fprq2\fcharset0 Nimbus Sans L{\*\falt Arial};}{\f5\fnil\fprq0\fcharset0 Times{\*\falt Times New Roman};}{\f6\fswiss\fprq0\fcharset0 Arial;}{\f7\fnil\fprq0\fcharset0 SymbolMT;}{\f8\fswiss\fprq0\fcharset128 ARIAL;}{\f9\fnil\fprq2\fcharset0 AR PL ShanHeiSun Uni;}{\f10\fswiss\fprq2\fcharset0 Arial Unicode MS;}{\f11\fnil\fprq2\fcharset0 Lucidasans;}{\f12\fnil\fprq0\fcharset0 Lucidasans;}{\f13\fswiss\fprq2\fcharset0 Tahoma;}}
 {\colortbl;\red0\green0\blue0;\red128\green128\blue128;}
-{\stylesheet{\s1\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033\snext1 Normal;}
-{\s2\sb240\sa120\keepn\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af10\afs28\lang255\ltrch\dbch\af4\langfe255\hich\f4\fs28\lang1033\loch\f4\fs28\lang1033\sbasedon1\snext3 Heading;}
-{\s3\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af1\afs24\lang255\ltrch\dbch\af1\langfe255\hich\f1\fs24\lang1036\loch\f1\fs24\lang1036\sbasedon1\snext3 Body Text;}
-{\s4\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af11\afs24\lang255\ltrch\dbch\langfe255\hich\f1\fs24\lang1036\loch\f1\fs24\lang1036\sbasedon3\snext4 List;}
-{\s5\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs24\lang255\ai\ltrch\dbch\af8\langfe255\hich\f2\fs24\lang1033\i\loch\f2\fs24\lang1033\i\sbasedon1\snext5 caption;}
-{\s6\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af12\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033\sbasedon1\snext6 Index;}
-{\s7\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs24\lang255\ai\ltrch\dbch\af8\langfe255\hich\f5\fs24\lang1033\i\loch\f5\fs24\lang1033\i\sbasedon1\snext7 caption;}
-{\s8\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af12\afs24\lang255\ai\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\i\loch\f1\fs24\lang1033\i\sbasedon1\snext8 WW-caption;}
-{\s9\sb240\sa120\keepn\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af10\afs28\lang255\ltrch\dbch\af4\langfe255\hich\f4\fs28\lang1033\loch\f4\fs28\lang1033\sbasedon1\snext3 WW-Heading;}
-{\s10\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af11\afs20\lang255\ai\ltrch\dbch\af1\langfe255\hich\f1\fs20\lang1036\i\loch\f1\fs20\lang1036\i\sbasedon1\snext10 WW-caption1;}
-{\s11\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af11\afs24\lang255\ltrch\dbch\af1\langfe255\hich\f1\fs24\lang1036\loch\f1\fs24\lang1036\sbasedon1\snext11 WW-Index;}
-{\s12\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af11\afs20\lang255\ai\ltrch\dbch\af1\langfe255\hich\f1\fs20\lang1036\i\loch\f1\fs20\lang1036\i\sbasedon1\snext12 WW-caption11;}
-{\s13\cf0\tqc\tx4818\tqr\tx9637{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033\sbasedon1\snext13 header;}
-{\s14\cf0\tqc\tx4320\tqr\tx8640{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033\sbasedon1\snext14 header;}
-{\*\cs16\cf0\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033 Numbering Symbols;}
-{\*\cs17\rtlch\afs24\lang255\ltrch\dbch\langfe255\hich\fs24\lang1033\loch\fs24\lang1033 RTF_Num 2 1;}
+{\stylesheet{\s1\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\snext1 Normal;}
+{\s2\sb240\sa120\keepn\rtlch\af11\afs28\lang255\ltrch\dbch\af9\langfe255\hich\f2\fs28\lang1033\loch\f2\fs28\lang1033\sbasedon1\snext3 Heading;}
+{\s3\sa120\rtlch\afs24\lang255\ltrch\dbch\af1\langfe255\hich\fs24\lang1036\loch\fs24\lang1036\sbasedon1\snext3 Body Text;}
+{\s4\rtlch\afs24\lang255\ltrch\dbch\langfe255\hich\fs24\lang1036\loch\fs24\lang1036\sbasedon3\snext4 List;}
+{\s5\sb120\sa120\rtlch\af12\afs24\lang255\ai\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\i\loch\fs24\lang1033\i\sbasedon1\snext5 caption;}
+{\s6\rtlch\af12\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\sbasedon1\snext6 Index;}
+{\s7\sb240\sa120\keepn\rtlch\af4\afs28\lang255\ltrch\dbch\af4\langfe255\hich\f4\fs28\lang1033\loch\f4\fs28\lang1033\sbasedon1\snext3 Heading;}
+{\s8\sb120\sa120\rtlch\af5\afs24\lang255\ai\ltrch\dbch\af10\langfe255\hich\f5\fs24\lang1033\i\loch\f5\fs24\lang1033\i\sbasedon1\snext8 caption;}
+{\s9\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\sbasedon1\snext9 Index;}
+{\s10\sb120\sa120\rtlch\af5\afs24\lang255\ai\ltrch\dbch\af10\langfe255\hich\f5\fs24\lang1033\i\loch\f5\fs24\lang1033\i\sbasedon1\snext10 WW-caption;}
+{\s11\sb120\sa120\rtlch\afs24\lang255\ai\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\i\loch\fs24\lang1033\i\sbasedon1\snext11 WW-caption1;}
+{\s12\sb240\sa120\keepn\rtlch\af4\afs28\lang255\ltrch\dbch\af4\langfe255\hich\f4\fs28\lang1033\loch\f4\fs28\lang1033\sbasedon1\snext3 WW-Heading;}
+{\s13\sb120\sa120\rtlch\afs20\lang255\ai\ltrch\dbch\af1\langfe255\hich\fs20\lang1036\i\loch\fs20\lang1036\i\sbasedon1\snext13 WW-caption11;}
+{\s14\rtlch\afs24\lang255\ltrch\dbch\af1\langfe255\hich\fs24\lang1036\loch\fs24\lang1036\sbasedon1\snext14 WW-Index;}
+{\s15\sb120\sa120\rtlch\afs20\lang255\ai\ltrch\dbch\af1\langfe255\hich\fs20\lang1036\i\loch\fs20\lang1036\i\sbasedon1\snext15 WW-caption111;}
+{\s16\tqc\tx4818\tqr\tx9637\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\sbasedon1\snext16 header;}
+{\s17\tqc\tx4320\tqr\tx8640\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\sbasedon1\snext17 WW-header;}
+{\s18\tqc\tx4320\tqr\tx8640\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033\sbasedon1\snext18 header;}
+{\*\cs20\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033 Numbering Symbols;}
+{\*\cs21\cf0\rtlch\af1\afs24\lang255\ltrch\dbch\af1\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033 RTF_Num 2 1;}
 }
-{\info{\creatim\yr2008\mo1\dy11\hr16\min14}{\revtim\yr1601\mo1\dy1\hr0\min0}{\printim\yr1601\mo1\dy1\hr0\min0}{\comment StarWriter}{\vern6800}}\deftab709
+{\info{\creatim\yr0\mo0\dy0\hr0\min0}{\revtim\yr0\mo0\dy0\hr0\min0}{\printim\yr0\mo0\dy0\hr0\min0}{\comment StarWriter}{\vern6800}}\deftab709
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+{\pgdsc0\pgdscuse195\pgwsxn11905\pghsxn16837\marglsxn1134\margrsxn1134\margtsxn1134\margbsxn1134\headery0{\*\headeryb510\headerxl0\headerxr0\headeryh566}{\header \pard\plain \s16\tqc\tx4818\tqr\tx9637\rtlch\af13\afs18\lang255\ltrch\dbch\af10\langfe255\hich\fs18\lang1033\loch\fs18\lang1033 {\rtlch \ltrch\loch\f1\fs18\lang1033\i0\b0 <<header>>}
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-{\*\pgdscno0}\paperh16837\paperw11905\margl1134\margr1134\margt1134\margb1134\sectd\sbknone\pgwsxn11905\pghsxn16837\marglsxn1134\margrsxn1134\margtsxn1700\margbsxn1134\headery1134{\header \pard\plain \s13\cf0\tqc\tx4818\tqr\tx9637{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af9\afs18\lang255\ltrch\dbch\af8\langfe255\hich\fs18\lang1033\loch\fs18\lang1033 {\rtlch \ltrch\loch\f1\fs18\lang1033\i0\b0 <<header>>}
+{\*\pgdscno0}\paperh16837\paperw11905\margl1134\margr1134\margt1134\margb1134\sectd\sbknone\pgwsxn11905\pghsxn16837\marglsxn1134\margrsxn1134\margtsxn1700\margbsxn1134\headery1134{\header \pard\plain \s16\tqc\tx4818\tqr\tx9637\rtlch\af13\afs18\lang255\ltrch\dbch\af10\langfe255\hich\fs18\lang1033\loch\fs18\lang1033 {\rtlch \ltrch\loch\f1\fs18\lang1033\i0\b0 <<header>>}
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-\pard\plain \ltrpar\s1\cf0\qc\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af3\afs28\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs28\lang1033\b\loch\f3\fs28\lang1033\b {\rtlch \ltrch\loch\f3\fs28\lang1033\i0\b ACTIF}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b {\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b \tab ACTIFS IMMOBILISES \tab 20/28 \tab <<$S1>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b I Frais d'\'e9tablissement}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0   \tab 20{\ltrch\hich\lang37784\loch\lang37784  \tab <<$C20>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b II Immobilisations incorporelles }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (annexe I, A) \tab 21  \tab <<$C21>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b III Immobilisations corporelles }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann I, B) \tab 22/27  \tab <<$S2>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Terrains et constructions \tab 22 \tab <<$C22>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Installations, machines et outillage \tab 23 \tab <<$C23>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab C Mobilier et mat\'e9riel roulant \tab 24 \tab <<$C24>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab D Location-financement et droits similaires \tab 25 \tab <<$C25>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab E Autres immobilisations corporelles \tab 26 \tab <<$C26>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab F Immobilisations en cours et acomptes vers\'e9s \tab 27 \tab <<$C27>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IV Immobilisations financi\'e8res }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann I, C et II) \tab 28  \tab <<$C28>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b {\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b \tab ACTIFS CIRCULANTS \tab 29/58\tab <<$S3>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b V Cr\'e9ances \'e0 plus d'un an \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37793\loch\lang37793 \tab <<$C29>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Cr\'e9ances commerciales \tab 290 \tab <<$C290>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Autres cr\'e9ances \tab 291\tab <<$C291>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VI Stocks et commandes en cours d'ex\'e9cution \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang10333\loch\lang10333  \tab <<$C3>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Stocks \tab 30/36 \tab <<$S4>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Commandes en cours d'ex\'e9cution \tab 37 \tab <<$C37>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VII Cr\'e9ances \'e0 un an au plus}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 40{\ltrch\hich\lang37804\loch\lang37804 /41  \tab <<$S5>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Cr\'e9ances commerciales \tab 40 \tab <<$C40>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Autres cr\'e9ances \tab 41 \tab <<$C41>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VIII Placements de tr\'e9sorerie }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann II) \tab 50/53  \tab <<$S6>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IX Valeurs disponibles }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 55{\ltrch\hich\lang37818\loch\lang37818 /58 \tab <<$S7>>  \tab }}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b X Comptes de r\'e9gularisation}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0   \tab 490{\ltrch\hich\lang50450\loch\lang50450 /1  \tab <<$S8>>\tab }}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\loch\f3\fs20\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b TOTAL DE L'ACTIF \tab 20/58\tab {\ltrch\hich\fs20\loch\fs20 <<$S9>>}}
-\par \page\pard\plain \ltrpar\s1\cf0\qc\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af3\afs28\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs28\lang1033\b\loch\f3\fs28\lang1033\b {\rtlch \ltrch\loch\f3\fs28\lang1033\i0\b PASSIF}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b {\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b \tab CAPITAUX PROPRES \tab 10/15  \tab <<$S10>>\tab }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b I Capital (}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 ann III) \tab 10  \tab <<$C10>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Capital souscrit \tab 100 \tab <<$C100>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Capital non appel\'e9 (-) \tab 101 \tab (<<$C101>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b II Primes d'\'e9mission\tab 11}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37775\loch\lang37775  \tab <<$C11>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b III Plus-values de r\'e9\'e9valuation \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37776\loch\lang37776  12\tab <<$C12>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IV R\'e9serves \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37777\loch\lang37777  13\tab <<$C13>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A R\'e9serve l\'e9gale \tab 130 \tab <<$C130>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B R\'e9serves indisponibles \tab 131 \tab <<$C131>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 1 Pour actions propres \tab 1310 \tab <<$C1310>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 2 Autres \tab 1311 \tab <<$C1311>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab C R\'e9serves immunis\'e9es\tab 132 \tab <<$C132>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab D R\'e9serves disponibles \tab 133 \tab <<$C133>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b V B\'e9n\'e9fice report\'e9 \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang50100\loch\lang50100 140\tab <<$C140>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Perte report\'e9e }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 141 \tab ( <<$C141>>) }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VI Subsides en capital \tab 15}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37779\loch\lang37779  \tab <<$C15>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b {\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b \tab PROVISIONS ET IMP\'d4TS DIFFERES \tab 16 \tab <<$C16>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VII A Provisions pour risques et charges }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann IV) \tab 160/5  \tab <<$S11>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 B Imp\'f4ts diff\'e9r\'e9s \tab 168  \tab <<$C168>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b {\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b \tab DETTES \tab 17/49 \tab <<$S12>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\b\loch\f3\fs20\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b VIII Dettes \'e0 plus d'un an }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann V)\tab 17  \tab <<$C17>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 A Dettes financi\'e8res \tab 170/4 \tab <<$S13>> \tab }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 1 Etablissements de cr\'e9dit,  dettes de locationfinancement et assimil\'e9es \tab 172/3 \tab <<$S14>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 2 Autres emprunts \tab 174/0 \tab <<$C174>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 B Dettes commerciales \tab 175 \tab <<$C175>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 C Acomptes re\'e7us sur commandes \tab 176 \tab <<$C176>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 D Autres dettes \tab 178/9\tab <<$S15>>\tab }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IX Dettes \'e0 un an au plus }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (ann V) \tab 42/48  \tab <<$S16>>\tab }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab A Dettes \'e0 plus d'un an \'e9ch\'e9ant dans l'ann\'e9e \tab 42 \tab <<$C42>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab B Dettes financi\'e8res \tab 43 \tab <<$C43>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 1 Etablissements de cr\'e9dit \tab 430/8 \tab <<$S17>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 2 Autres emprunts \tab 439 \tab <<$C439>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab C Dettes commerciales \tab 44 \tab <<$C44>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 1 Fournisseurs \tab 440/4 \tab <<$S18>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 2 Effets \'e0 payer \tab 441 \tab <<$C441>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab D Acomptes re\'e7us sur commandes \tab 46 \tab <<$C46>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab E Dettes fiscales, salariales et sociales \tab 45 \tab <<$C45>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 1 Imp\'f4ts \tab 450/3 \tab <<$S19>>\tab }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab 2 R\'e9mun\'e9rations et charges sociales \tab 454/9 \tab <<$S20>> }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab F Autres dettes \tab 47/48 \tab <<$S21>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b X Comptes de r\'e9gularisation}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 492{\ltrch\hich\lang50452\loch\lang50452 /3  \tab <<$S22>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b TOTAL DU PASSIF \tab 10/49\tab <<$S23>>}
-\par \page\pard\plain \ltrpar\s1\cf0\qc\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af3\afs28\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs28\lang1033\b\loch\f3\fs28\lang1033\b {\rtlch \ltrch\loch\f3\fs28\lang1033\i0\b COMPTE DE RESULTATS}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b I Produits et charges d'exploitation}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i Chiffre d'affaires }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0  \tab 70{\ltrch\hich\lang37834\loch\lang37834 \tab <<$C70>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ai\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang37834\i\loch\f3\fs18\lang37834\i {\rtlch \ltrch\loch\f3\fs18\lang37834\i\b0 {\*\bkmkstart DDE_LINK}Dons et subsides\tab 73\tab <<$C73>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ai\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang37834\i\loch\f3\fs18\lang37834\i {\rtlch \ltrch\loch\f3\fs18\lang37834\i\b0 {\*\bkmkend DDE_LINK}Dons et subsides\tab 74\tab <<$C74>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i Approvisionnements, marchandises; }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\f7\i\loch\f7\i \tab }60{\ltrch\hich\f7\lang37824\loch\f7\lang37824  \tab <<$C60>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i services et biens divers}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 61 \tab {\ltrch\hich\lang37825\loch\lang37825 \tab <<$C61>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab \tab \tab 60/61\tab <<$S24>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 A.B. Marge brute d'exploitation (solde positif) \tab 70/61 \tab <<$S25>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch         }{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 Marge brute d'exploitation (solde n\'e9gatif) (-) \tab 61/70 \tab (<<$S26>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 C R\'e9mun\'e9rations, charges sociales et pensions\tab 62\tab <<$C62>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 D Amortissements et r\'e9ductions de valeur sur frais d'\'e9tablissement, }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 sur immobilisations incorporelles et corporelles (-)\tab 630\tab <<$C630>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 E R\'e9ductions de valeur sur stocks, sur commandes en cours d'ex\'e9cution et }
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 sur cr\'e9ances commerciales (dotations -, reprises + ) \tab 631/4\tab <<$S27>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 F Provisions pour risques et charges (dotations -,utilisations et reprises +) \tab 635/7\tab <<$S28>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 G Autres charges d'exploitation (-) \tab 640/8 \tab (<<$S29>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 H Charges d'exploitation port\'e9es \'e0 l'actif au titre de frais de restructuration (+)\tab 649\tab <<$C649>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i B\'e9n\'e9fice d'exploitation (+)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /64\tab <<$S30>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i Perte d'exploitation (-) }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 64{\ltrch\hich\lang37828\loch\lang37828 /70 \tab (<<$S31>>)\tab }}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b II Produits financiers \tab }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\lang37839\loch\lang37839  75\tab <<$C75>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch    }{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Charges financi\'e8res }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 65\tab <<$C65>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice courant avant imp\'f4ts (+)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /65\tab <<$S32>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab Perte courante avant imp\'f4ts (-)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 65{\ltrch\hich\lang37829\loch\lang37829 /70\tab (<<$S33>>)\tab }}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b III Produits exceptionnels}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 76{\ltrch\hich\lang37840\loch\lang37840  \tab <<$C76>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Charges exceptionnelles }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 66\tab <<$C66>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice avant imp\'f4ts (+)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /66\tab <<$S34>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab Perte de l'exercice avant imp\'f4ts (-)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 66{\ltrch\hich\lang37830\loch\lang37830 /70\tab (<<$S35>>)\tab }}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IIIbis Pr\'e9l\'e8vements sur les imp\'f4ts diff\'e9r\'e9s }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (+) \tab 780  \tab <<$C780>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Transferts aux imp\'f4ts diff\'e9r\'e9s }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 680 \tab (<<$C680>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b IV Imp\'f4ts sur le r\'e9sultat }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) (+) \tab 67/77\tab <<$S38>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice (+) }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /67\tab <<$S36>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab Perte de l'exercice (-) }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 67{\ltrch\hich\lang37831\loch\lang37831 /70\tab (<<$S37>>)}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b V Pr\'e9l\'e8vements sur les r\'e9serves immunis\'e9es }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (+) \tab 789\tab <<$C789>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch    }{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Transferts aux r\'e9serves immunis\'e9es }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 689 \tab <<$C689>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice \'e0 affecter (+)}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /68\tab <<$S39>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs20\lang1033\loch\f3\fs20\lang1033{\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b0{\ltrch\hich\fs18\i\loch\fs18\i \tab Perte de l'exercice \'e0 affecter (-) }}{\rtlch \ltrch\loch\f3\fs20\lang1033\i0\b0{\ltrch\hich\fs16\i\loch\fs16\i \tab }{\ltrch\hich\fs18\loch\fs18 68/70\tab (<<$S40>>)}}
-\par \page\pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b AFFECTATIONS ET PRELEVEMENTS}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b 
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b A B\'e9n\'e9fice \'e0 affecter}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /69\tab <<$S44>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch     }{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b Perte \'e0 affecter }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 69/70 \tab (<<$S45>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 1 B\'e9n\'e9fice de l'exercice \'e0 affecter \tab 70/68 \tab <<$S39>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab    Perte de l'exercice \'e0 affecter (-) \tab 68/70 ()\tab (<<$S40>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 2 B\'e9n\'e9fice report\'e9 de l' exercice pr\'e9c\'e9dent \tab 790 \tab <<$C790>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab    Perte report\'e9e de l'  exercice pr\'e9c\'e9dent (-) \tab 690\tab (<<$C690>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b B Pr\'e9l\'e8vements sur les capitaux propres}}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0   \tab 791{\ltrch\hich\lang50751\loch\lang50751 /2 \tab <<$S41>>}}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b C Affectations aux capitaux propres }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 691/2\tab (<<$S42>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 1 au capital et aux primes d'\'e9mission \tab 691 \tab <<$C691>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 2 \'e0 la r\'e9serve l\'e9gale \tab 6920 \tab <<$C6920>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 3 aux autres r\'e9serves \tab 6921 \tab <<$C6921>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b D 1 B\'e9n\'e9fice \'e0 reporter }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 693 ( )\tab (<<$C693>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch     }{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b 2 Perte \'e0 reporter \tab 793\tab <<$C793>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ab\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\b\loch\f3\fs18\lang1033\b {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b E Intervention d'associ\'e9s (ou du propri\'e9taire) dans la perte \tab 794\tab <<$C794>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs20\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0{\ltrch\hich\b\loch\b F B\'e9n\'e9fice \'e0 distribuer }}{\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 (-) \tab 694/6 ( ) \tab (<<$S43>>)}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 1 R\'e9mun\'e9ration du capital \tab 694 \tab <<$C694>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 2 Administrateurs ou g\'e9rants \tab 695 \tab <<$C695>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang1033\loch\f3\fs18\lang1033 {\rtlch \ltrch\loch\f3\fs18\lang1033\i0\b0 \tab 3 Autres allocataires \tab 696 \tab <<$C696>>}
-\par \pard\plain \ltrpar\s1\cf0\tx330\tx915\tx6930\tx7725{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\ql\rtlch\af9\afs24\lang255\ltrch\dbch\af8\langfe255\hich\f1\fs24\lang1033\loch\f1\fs24\lang1033 
+\pard\plain \ltrpar\s1\qc\tx330\tx915\tx6930\tx7725\rtlch\af6\afs28\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs28\lang1033\b\loch\f6\fs28\lang1033\b {\rtlch \ltrch\loch\f6\fs28\lang1033\i0\b ACTIF}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b {\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b \tab ACTIFS IMMOBILISES \tab 20/28 \tab <<$S1>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b I Frais d'\'e9tablissement}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0   \tab 20{\ltrch\hich\lang37784\loch\lang37784  \tab <<$C20>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b II Immobilisations incorporelles }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (annexe I, A) \tab 21  \tab <<$C21>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b III Immobilisations corporelles }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann I, B) \tab 22/27  \tab <<$S2>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Terrains et constructions \tab 22 \tab <<$C22>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Installations, machines et outillage \tab 23 \tab <<$C23>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab C Mobilier et mat\'e9riel roulant \tab 24 \tab <<$C24>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab D Location-financement et droits similaires \tab 25 \tab <<$C25>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab E Autres immobilisations corporelles \tab 26 \tab <<$C26>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab F Immobilisations en cours et acomptes vers\'e9s \tab 27 \tab <<$C27>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IV Immobilisations financi\'e8res }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann I, C et II) \tab 28  \tab <<$C28>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b {\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b \tab ACTIFS CIRCULANTS \tab 29/58\tab <<$S3>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b V Cr\'e9ances \'e0 plus d'un an \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37793\loch\lang37793 \tab <<$C29>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Cr\'e9ances commerciales \tab 290 \tab <<$C290>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Autres cr\'e9ances \tab 291\tab <<$C291>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VI Stocks et commandes en cours d'ex\'e9cution \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang10333\loch\lang10333  \tab <<$C3>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Stocks \tab 30/36 \tab <<$S4>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Commandes en cours d'ex\'e9cution \tab 37 \tab <<$C37>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VII Cr\'e9ances \'e0 un an au plus}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 40{\ltrch\hich\lang37804\loch\lang37804 /41  \tab <<$S5>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Cr\'e9ances commerciales \tab 40 \tab <<$C40>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Autres cr\'e9ances \tab 41 \tab <<$C41>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VIII Placements de tr\'e9sorerie }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann II) \tab 50/53  \tab <<$S6>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IX Valeurs disponibles }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 55{\ltrch\hich\lang37818\loch\lang37818 /58 \tab <<$S7>>  \tab }}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b X Comptes de r\'e9gularisation}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0   \tab 490{\ltrch\hich\lang50450\loch\lang50450 /1  \tab <<$S8>>\tab }}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\loch\f6\fs20\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b TOTAL DE L'ACTIF \tab 20/58\tab {\rtlch\ltrch\hich\fs20\loch\fs20 <<$S9>>}}
+\par \page\pard\plain \ltrpar\s1\qc\tx330\tx915\tx6930\tx7725\rtlch\af6\afs28\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs28\lang1033\b\loch\f6\fs28\lang1033\b {\rtlch \ltrch\loch\f6\fs28\lang1033\i0\b PASSIF}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b {\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b \tab CAPITAUX PROPRES \tab 10/15  \tab <<$S10>>\tab }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b I Capital (}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 ann III) \tab 10  \tab <<$C10>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Capital souscrit \tab 100 \tab <<$C100>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Capital non appel\'e9 (-) \tab 101 \tab (<<$C101>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b II Primes d'\'e9mission\tab 11}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37775\loch\lang37775  \tab <<$C11>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b III Plus-values de r\'e9\'e9valuation \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37776\loch\lang37776  12\tab <<$C12>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IV R\'e9serves \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37777\loch\lang37777  13\tab <<$C13>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A R\'e9serve l\'e9gale \tab 130 \tab <<$C130>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B R\'e9serves indisponibles \tab 131 \tab <<$C131>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 1 Pour actions propres \tab 1310 \tab <<$C1310>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 2 Autres \tab 1311 \tab <<$C1311>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab C R\'e9serves immunis\'e9es\tab 132 \tab <<$C132>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab D R\'e9serves disponibles \tab 133 \tab <<$C133>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b V B\'e9n\'e9fice report\'e9 \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang50100\loch\lang50100 140\tab <<$C140>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Perte report\'e9e }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 141 \tab ( <<$C141>>) }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VI Subsides en capital \tab 15}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37779\loch\lang37779  \tab <<$C15>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b {\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b \tab PROVISIONS ET IMP\'d4TS DIFFERES \tab 16 \tab <<$C16>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VII A Provisions pour risques et charges }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann IV) \tab 160/5  \tab <<$S11>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 B Imp\'f4ts diff\'e9r\'e9s \tab 168  \tab <<$C168>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b {\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b \tab DETTES \tab 17/49 \tab <<$S12>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\b\loch\f6\fs20\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b VIII Dettes \'e0 plus d'un an }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann V)\tab 17  \tab <<$C17>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 A Dettes financi\'e8res \tab 170/4 \tab <<$S13>> \tab }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 1 Etablissements de cr\'e9dit,  dettes de locationfinancement et assimil\'e9es \tab 172/3 \tab <<$S14>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 2 Autres emprunts \tab 174/0 \tab <<$C174>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 B Dettes commerciales \tab 175 \tab <<$C175>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 C Acomptes re\'e7us sur commandes \tab 176 \tab <<$C176>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 D Autres dettes \tab 178/9\tab <<$S15>>\tab }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IX Dettes \'e0 un an au plus }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (ann V) \tab 42/48  \tab <<$S16>>\tab }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab A Dettes \'e0 plus d'un an \'e9ch\'e9ant dans l'ann\'e9e \tab 42 \tab <<$C42>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab B Dettes financi\'e8res \tab 43 \tab <<$C43>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 1 Etablissements de cr\'e9dit \tab 430/8 \tab <<$S17>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 2 Autres emprunts \tab 439 \tab <<$C439>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab C Dettes commerciales \tab 44 \tab <<$C44>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 1 Fournisseurs \tab 440/4 \tab <<$S18>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 2 Effets \'e0 payer \tab 441 \tab <<$C441>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab D Acomptes re\'e7us sur commandes \tab 46 \tab <<$C46>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab E Dettes fiscales, salariales et sociales \tab 45 \tab <<$C45>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 1 Imp\'f4ts \tab 450/3 \tab <<$S19>>\tab }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab 2 R\'e9mun\'e9rations et charges sociales \tab 454/9 \tab <<$S20>> }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab F Autres dettes \tab 47/48 \tab <<$S21>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b X Comptes de r\'e9gularisation}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 492{\ltrch\hich\lang50452\loch\lang50452 /3  \tab <<$S22>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b TOTAL DU PASSIF \tab 10/49\tab <<$S23>>}
+\par \page\pard\plain \ltrpar\s1\qc\tx330\tx915\tx6930\tx7725\rtlch\af6\afs28\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs28\lang1033\b\loch\f6\fs28\lang1033\b {\rtlch \ltrch\loch\f6\fs28\lang1033\i0\b COMPTE DE RESULTATS}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b I Produits et charges d'exploitation}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i Chiffre d'affaires }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0  \tab 70{\ltrch\hich\lang37834\loch\lang37834 \tab <<$C70>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ai\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang37834\i\loch\f6\fs18\lang37834\i {\rtlch \ltrch\loch\f6\fs18\lang37834\i\b0 {\*\bkmkstart DDE_LINK}Dons et subsides\tab 73\tab <<$C73>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ai\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang37834\i\loch\f6\fs18\lang37834\i {\rtlch \ltrch\loch\f6\fs18\lang37834\i\b0 {\*\bkmkend DDE_LINK}Autrs produits d'exploitation\tab 74\tab <<$C74>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i Approvisionnements, marchandises; }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\f7\i\loch\f7\i \tab }6{\ltrch\hich\f8\loch\f8 0}{\rtlch\ltrch\hich\f8\lang37824\loch\f8\lang37824  \tab <<$C60>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i services et biens divers}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 61 \tab {\ltrch\hich\lang37825\loch\lang37825 \tab <<$C61>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab \tab \tab 60/61\tab <<$S24>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 A.B. Marge brute d'exploitation (solde positif) \tab 70/61 \tab <<$S25>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch         }{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 Marge brute d'exploitation (solde n\'e9gatif) (-) \tab 61/70 \tab (<<$S26>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 C R\'e9mun\'e9rations, charges sociales et pensions\tab 62\tab <<$C62>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 D Amortissements et r\'e9ductions de valeur sur frais d'\'e9tablissement, }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 sur immobilisations incorporelles et corporelles (-)\tab 630\tab <<$C630>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 E R\'e9ductions de valeur sur stocks, sur commandes en cours d'ex\'e9cution et }
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 sur cr\'e9ances commerciales (dotations -, reprises + ) \tab 631/4\tab <<$S27>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 F Provisions pour risques et charges (dotations -,utilisations et reprises +) \tab 635/7\tab <<$S28>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 G Autres charges d'exploitation (-) \tab 640/8 \tab (<<$S29>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 H Charges d'exploitation port\'e9es \'e0 l'actif au titre de frais de restructuration (+)\tab 649\tab <<$C649>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i B\'e9n\'e9fice d'exploitation (+)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /64\tab <<$S30>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i Perte d'exploitation (-) }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 64{\ltrch\hich\lang37828\loch\lang37828 /70 \tab (<<$S31>>)\tab }}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b II Produits financiers \tab }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\ltrch\hich\lang37839\loch\lang37839  75\tab <<$C75>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch    }{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Charges financi\'e8res }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 65\tab <<$C65>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice courant avant imp\'f4ts (+)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /65\tab <<$S32>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab Perte courante avant imp\'f4ts (-)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 65{\ltrch\hich\lang37829\loch\lang37829 /70\tab (<<$S33>>)\tab }}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b III Produits exceptionnels}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 76{\ltrch\hich\lang37840\loch\lang37840  \tab <<$C76>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Charges exceptionnelles }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 66\tab <<$C66>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice avant imp\'f4ts (+)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /66\tab <<$S34>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab Perte de l'exercice avant imp\'f4ts (-)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 66{\ltrch\hich\lang37830\loch\lang37830 /70\tab (<<$S35>>)\tab }}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IIIbis Pr\'e9l\'e8vements sur les imp\'f4ts diff\'e9r\'e9s }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (+) \tab 780  \tab <<$C780>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Transferts aux imp\'f4ts diff\'e9r\'e9s }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 680 \tab (<<$C680>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b IV Imp\'f4ts sur le r\'e9sultat }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) (+) \tab 67/77\tab <<$S38>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice (+) }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /67\tab <<$S36>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab Perte de l'exercice (-) }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 67{\ltrch\hich\lang37831\loch\lang37831 /70\tab (<<$S37>>)}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b V Pr\'e9l\'e8vements sur les r\'e9serves immunis\'e9es }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (+) \tab 789\tab <<$C789>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch    }{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Transferts aux r\'e9serves immunis\'e9es }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 689 \tab <<$C689>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\i\loch\i \tab B\'e9n\'e9fice de l'exercice \'e0 affecter (+)}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /68\tab <<$S39>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs20\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs20\lang1033\loch\f6\fs20\lang1033{\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b0{\rtlch\ltrch\hich\fs18\i\loch\fs18\i \tab Perte de l'exercice \'e0 affecter (-) }}{\rtlch \ltrch\loch\f6\fs20\lang1033\i0\b0{\rtlch\ltrch\hich\fs16\i\loch\fs16\i \tab }{\rtlch\ltrch\hich\fs18\loch\fs18 68/70\tab (<<$S40>>)}}
+\par \page\pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b AFFECTATIONS ET PRELEVEMENTS}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b 
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b A B\'e9n\'e9fice \'e0 affecter}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 70{\ltrch\hich\lang37834\loch\lang37834 /69\tab <<$S44>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch     }{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b Perte \'e0 affecter }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 69/70 \tab (<<$S45>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 1 B\'e9n\'e9fice de l'exercice \'e0 affecter \tab 70/68 \tab <<$S39>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab    Perte de l'exercice \'e0 affecter (-) \tab 68/70 ()\tab (<<$S40>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 2 B\'e9n\'e9fice report\'e9 de l' exercice pr\'e9c\'e9dent \tab 790 \tab <<$C790>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab    Perte report\'e9e de l'  exercice pr\'e9c\'e9dent (-) \tab 690\tab (<<$C690>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b B Pr\'e9l\'e8vements sur les capitaux propres}}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0   \tab 791{\ltrch\hich\lang50751\loch\lang50751 /2 \tab <<$S41>>}}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b C Affectations aux capitaux propres }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 691/2\tab (<<$S42>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 1 au capital et aux primes d'\'e9mission \tab 691 \tab <<$C691>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 2 \'e0 la r\'e9serve l\'e9gale \tab 6920 \tab <<$C6920>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 3 aux autres r\'e9serves \tab 6921 \tab <<$C6921>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af10\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b D 1 B\'e9n\'e9fice \'e0 reporter }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 693 ( )\tab (<<$C693>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch     }{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b 2 Perte \'e0 reporter \tab 793\tab <<$C793>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ab\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\b\loch\f6\fs18\lang1033\b {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b E Intervention d'associ\'e9s (ou du propri\'e9taire) dans la perte \tab 794\tab <<$C794>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0{\rtlch\ltrch\hich\b\loch\b F B\'e9n\'e9fice \'e0 distribuer }}{\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 (-) \tab 694/6 ( ) \tab (<<$S43>>)}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 1 R\'e9mun\'e9ration du capital \tab 694 \tab <<$C694>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 2 Administrateurs ou g\'e9rants \tab 695 \tab <<$C695>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\af6\afs18\lang255\ltrch\dbch\af6\langfe255\hich\f6\fs18\lang1033\loch\f6\fs18\lang1033 {\rtlch \ltrch\loch\f6\fs18\lang1033\i0\b0 \tab 3 Autres allocataires \tab 696 \tab <<$C696>>}
+\par \pard\plain \ltrpar\s1\tx330\tx915\tx6930\tx7725\ql\rtlch\afs24\lang255\ltrch\dbch\af10\langfe255\hich\fs24\lang1033\loch\fs24\lang1033 
 \par }
\ No newline at end of file
diff --git a/html/ecrit_ouv.php b/html/ecrit_ouv.php
index 5bb01169b..f25530930 100644
--- a/html/ecrit_ouv.php
+++ b/html/ecrit_ouv.php
@@ -111,7 +111,7 @@ if ( isset ($_GET['import'])) {
     require_once("user_form_ods.php");
     require_once("jrn.php");
     // a file is given, so we upload it
-    $new_name=tempnam('/tmp','import');
+    $new_name=tempnam($_ENV['TMP'],'import');
     if ( strlen ( $_FILES['import_file']['tmp_name']) != 0 ) {
       if ( move_uploaded_file($_FILES['import_file']['tmp_name'],$new_name) ) {
 	// upload succeed
diff --git a/html/js/caod_compute.js b/html/js/caod_compute.js
index 6c36f155b..58698d64e 100644
--- a/html/js/caod_compute.js
+++ b/html/js/caod_compute.js
@@ -15,6 +15,9 @@
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
+/*!\file 
+ * \brief contains function for analytic module
+ */
 function caod_checkTotal() {
   var ie4=false;
   if ( document.all ) { 
diff --git a/html/js/compute.js b/html/js/compute.js
index b87d67ab2..f4395e167 100644
--- a/html/js/compute.js
+++ b/html/js/compute.js
@@ -15,6 +15,9 @@
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
+/*!\file
+ *\brief common function for accountancy module
+ */
 function checkTotal() {
   var ie4=false;
   if ( document.all ) { 
diff --git a/html/js/compute_direct.js b/html/js/compute_direct.js
index 963179418..69a2652e7 100644
--- a/html/js/compute_direct.js
+++ b/html/js/compute_direct.js
@@ -15,6 +15,9 @@
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
+/*!\file
+ *\brief common function for "Ecriture directe"
+ */
 function checkTotalDirect() {
   var ie4=false;
   if ( document.all ) { 
diff --git a/html/js/confirm.js b/html/js/confirm.js
index 553cd62c2..65b77a6d9 100644
--- a/html/js/confirm.js
+++ b/html/js/confirm.js
@@ -19,10 +19,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief Manage the confirmation process
+/*!\file 
+ * \brief Manage the confirmation process for deleting a template 
  *
  */
 
@@ -31,4 +29,4 @@ function confirm_remove(p_phpsessid,p_obj_id,p_type) {
 	 var
 	 a=open('confirm_remove.php?PHPSESSID='+p_phpsessid+'&ob_id='+p_obj_id+'&p_type='+p_type,'Confirmez effacement','toolbar=no,width=500,height=400,scrollbars=yes,resizable=yes');
 
-}
\ No newline at end of file
+}
diff --git a/html/modify_op.php b/html/modify_op.php
index 41b9e7b4d..3e033ee14 100644
--- a/html/modify_op.php
+++ b/html/modify_op.php
@@ -120,7 +120,7 @@ if ( $action == 'update' ) {
 	$view.="<br>";
 	$view.="<br>";
 	$view.="<br>";
-	$view.='<input type="SUBMIT" name="update_record" value="Enregistre">';
+	$view.=($p_view == 'S')?'<input type="SUBMIT" name="update_record" value="Enregistre">':"";
 	$view.="&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;";
 	$view.='<input type="button" value="Fermer" onClick="window.close();  self.opener.RefreshMe();">';
 	$view.='</FORM>';
@@ -142,7 +142,7 @@ if ( $action == 'update' ) {
 	$view.="<br>";
 	$view.="<br>";
 	$view.="<br>";
-	$view.='<input type="SUBMIT" name="update_record" value="Enregistre">';
+	$view.=($p_view == 'E') ?'<input type="SUBMIT" name="update_record" value="Enregistre">':"";
 	$view.="&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;";
 	$view.='<input type="button" value="Fermer" onClick="window.close();  self.opener.RefreshMe();">';
 	$view.='</div>';
diff --git a/html/poste_csv.php b/html/poste_csv.php
index 5096d0f0d..04db280df 100644
--- a/html/poste_csv.php
+++ b/html/poste_csv.php
@@ -25,6 +25,8 @@ include_once("ac_common.php");
 include_once ("postgres.php");
 include ('class_user.php');
 require_once("class_acc_account_ledger.php");
+require_once ('class_acc_operation.php');
+
 header('Content-type: application/csv');
 header('Content-Disposition: attachment;filename="poste.csv"',FALSE);
 require_once('class_dossier.php');
@@ -38,42 +40,44 @@ $User=new User($cn);
 $User->Check();
 if ( isset ( $_POST['poste_fille']) )
 { //choisit de voir tous les postes
-  $a_poste=get_array($cn,"select pcm_val from tmp_pcmn where pcm_val like '".$_POST["poste_id"]."%'");
+  $a_poste=get_array($cn,"select pcm_val from tmp_pcmn where pcm_val::text like '".$_POST["poste_id"]."%'");
 } 
 else 
 {
   $a_poste=get_array($cn,"select pcm_val from tmp_pcmn where pcm_val = '".$_POST['poste_id']."'");
 }
-if ( count($a_poste) == 0 )
-     exit;
 
-foreach ($a_poste as $pos) 
-{
-  $Poste=new Acc_Account_Ledger($cn,$pos['pcm_val']);
-  $Poste->get_name();
-  list($array,$tot_deb,$tot_cred)=$Poste->get_row( $_POST['from_periode'],
-						  $_POST['to_periode']
-						);
-  if ( count($Poste->row ) == 0 ) 
-    continue;
+if ( ! isset ($_POST['oper_detail'])) {
+  if ( count($a_poste) == 0 )
+    exit;
   
-  echo '"Poste";'.
-    "\"Code interne\";".
-    "\"Date\";".
-    "\"Description\";".
-      "\"Débit\";".
-      "\"Crédit\"";
-  printf("\n");
+  foreach ($a_poste as $pos) 
+    {
+      $Poste=new Acc_Account_Ledger($cn,$pos['pcm_val']);
+      $Poste->get_name();
+      list($array,$tot_deb,$tot_cred)=$Poste->get_row( $_POST['from_periode'],
+						       $_POST['to_periode']
+						       );
+      if ( count($Poste->row ) == 0 ) 
+	continue;
+      
+      echo '"Poste";'.
+	"\"Code interne\";".
+	"\"Date\";".
+	"\"Description\";".
+	"\"Débit\";".
+	"\"Crédit\"";
+      printf("\n");
   
-  
-  foreach ( $Poste->row as $op ) { 
-    echo '"'.$pos['pcm_val'].'";'.
-     '"'.$op['jr_internal'].'"'.";".
-      '"'.$op['j_date'].'"'.";".
-      '"'.$op['description'].'"'.";".
-      sprintf("%8.4f",$op['deb_montant']).";".
-      sprintf("%8.4f",$op['cred_montant']);
-    printf("\n");
+      
+      foreach ( $Poste->row as $op ) { 
+	echo '"'.$pos['pcm_val'].'";'.
+	  '"'.$op['jr_internal'].'"'.";".
+	  '"'.$op['j_date'].'"'.";".
+	  '"'.$op['description'].'"'.";".
+	  sprintf("%8.4f",$op['deb_montant']).";".
+	  sprintf("%8.4f",$op['cred_montant']);
+	printf("\n");
     
     
   }
@@ -84,6 +88,53 @@ foreach ($a_poste as $pos)
     sprintf("%8.4f",$diff).";".
     sprintf("%8.4f",$tot_deb).";".
     sprintf("%8.4f",$tot_cred)."\n");
-}
+    }
+ } else {
+  /* detail of all operation */
+ if ( count($a_poste) == 0 )
+    exit;
+  
+  foreach ($a_poste as $pos) 
+    {
+      $Poste=new Acc_Account_Ledger($cn,$pos['pcm_val']);
+      $Poste->get_name();
+      list($array,$tot_deb,$tot_cred)=$Poste->get_row( $_POST['from_periode'],
+						       $_POST['to_periode']
+						       );
+      if ( count($Poste->row ) == 0 ) 
+	continue;
+      
+      echo '"Poste";'.
+	'"QuickCode";'.
+	"\"Code interne\";".
+	"\"Date\";".
+	"\"Description\";".
+	"\"Montant\";".
+	"\"D/C\"";
+      printf("\n");
+  
+      
+      foreach ( $Poste->row as $a ) { 
+	$op=new Acc_Operation($cn);
+	$op->jr_id=$a['jr_id'];
+	$result=$op->get_jrnx_detail();
+	foreach ( $result as $r) {
+	  printf('"%s";"%s";"%s";"%s";"%s";%12.2f;"%s"',
+		 $r['j_poste'],
+		 $r['j_qcode'],
+		 $r['jr_internal'],
+		 $r['j_date'],
+		 $a['description'],
+		 $r['j_montant'],
+		 $r['debit']);
+	  printf("\n");
+
+	}
+
+    
+    
+      }
+    }
   exit;
+ }
 ?>
diff --git a/html/remove_op.php b/html/remove_op.php
index 4c65544a7..9fd285809 100644
--- a/html/remove_op.php
+++ b/html/remove_op.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief from ajax, remove op. CA
+/*!\file 
+ *
+ *
+ * \brief from ajax, remove op. CA
  *
  */
 
diff --git a/html/search_ca.php b/html/search_ca.php
index 0d671bad4..d21a66360 100644
--- a/html/search_ca.php
+++ b/html/search_ca.php
@@ -20,10 +20,9 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief show a screen to search a ca account
+/*!\file 
+ *
+ * \brief show a screen to search a ca account
  *
  */
  
diff --git a/html/show_document_modele.php b/html/show_document_modele.php
index 3b40ef0fc..7917cc307 100644
--- a/html/show_document_modele.php
+++ b/html/show_document_modele.php
@@ -48,7 +48,7 @@ $row=pg_fetch_array($r,0);
 
 StartSql($cn);
 
-$tmp=tempnam('/tmp/','document_');
+$tmp=tempnam($_ENV['TMP'],'document_');
 pg_lo_export($cn,$row['md_lob'],$tmp);
 ini_set('zlib.output_compression','Off');
 header("Pragma: public");
diff --git a/html/show_pj.php b/html/show_pj.php
index 336df11ac..427efc788 100644
--- a/html/show_pj.php
+++ b/html/show_pj.php
@@ -19,6 +19,9 @@
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 // Verify parameters
+/*!\file
+ * \brief show an attach of an operation
+ */
 include_once ("ac_common.php");
 require_once('class_dossier.php');
 $gDossier=dossier::id();
@@ -59,7 +62,7 @@ $ret=ExecSql($cn,"select jr_pj,jr_pj_name,jr_pj_type from jrn where jr_grpt_id=$
 if ( pg_num_rows ($ret) == 0 )
 	return;
 $row=pg_fetch_array($ret,0);
-$tmp=tempnam('/tmp/','document_');
+$tmp=tempnam($_ENV['TMP'],'document_');
 pg_lo_export($cn,$row['jr_pj'],$tmp);
 ini_set('zlib.output_compression','Off');
 header("Pragma: public");
diff --git a/include/ac_common.php b/include/ac_common.php
index 56a2b2bc2..47da621ec 100644
--- a/include/ac_common.php
+++ b/include/ac_common.php
@@ -425,6 +425,7 @@ function Decode($p_html){
 }
 /*!\brief Create the condition to filter on the j_tech_per
  *        thanks a from and to date.
+ * \param $p_cn database conx
  * \param $p_from start date (date)
  * \param $p_to  end date (date)
  * \param $p_form if the p_from and p_to are date or p_id
diff --git a/include/ca_group.inc.php b/include/anc_group.inc.php
similarity index 98%
rename from include/ca_group.inc.php
rename to include/anc_group.inc.php
index de973997f..70f6bc9aa 100644
--- a/include/ca_group.inc.php
+++ b/include/anc_group.inc.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief manage the group
+/*!\file 
+ *\brief manage the group
  *
  */
 require_once ('class_anc_group.php');
diff --git a/include/ca_imp.inc.php b/include/anc_imp.inc.php
similarity index 97%
rename from include/ca_imp.inc.php
rename to include/anc_imp.inc.php
index 061227050..2322793f5 100644
--- a/include/ca_imp.inc.php
+++ b/include/anc_imp.inc.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief this file is included for printing the analytic
+/*!\file 
+ *
+ *
+ * \brief this file is included for printing the analytic
  * accountancy. 
  *
  */
diff --git a/include/ca_od.inc.php b/include/anc_od.inc.php
similarity index 98%
rename from include/ca_od.inc.php
rename to include/anc_od.inc.php
index 47006f676..f7c9823ac 100644
--- a/include/ca_od.inc.php
+++ b/include/anc_od.inc.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief Misc Operation for analytic accountancy
+/*!\file 
+ *
+ *
+ * \brief Misc Operation for analytic accountancy
  *
  */
 require_once("class_anc_account.php");
diff --git a/include/ca_pa.inc.php b/include/anc_pa.inc.php
similarity index 99%
rename from include/ca_pa.inc.php
rename to include/anc_pa.inc.php
index 5a47ccf8e..62dd694d1 100644
--- a/include/ca_pa.inc.php
+++ b/include/anc_pa.inc.php
@@ -20,10 +20,9 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief Plan Analytique
+/*!\file 
+ *
+ * \brief Plan Analytique
  *
  */
 require_once("class_anc_plan.php");
diff --git a/include/balance.inc.php b/include/balance.inc.php
index f6aed3423..bc7342586 100644
--- a/include/balance.inc.php
+++ b/include/balance.inc.php
@@ -86,9 +86,9 @@ echo "</div>";
 //$a=FormPeriodeMult($cn);
 //echo $a;
 
-echo '<input type="submit" name="view" value="Impression">';
+echo '<input type="submit" name="view" value="Visualisation">';
 echo '</form>';
-
+echo '<hr>';
 //-----------------------------------------------------
 // Form
 //-----------------------------------------------------
diff --git a/include/bud_detail.inc.php b/include/bud_detail.inc.php
index 62ba03464..3c65d5744 100644
--- a/include/bud_detail.inc.php
+++ b/include/bud_detail.inc.php
@@ -22,6 +22,9 @@
 
 /*!\file 
  * \brief Manage the detail for each hypo by analytic account
+*/
+/*!
+ * \brief Manage the detail for each hypo by analytic account
  */
 require_once ('class_widget.php');
 require_once ('class_bud_hypo.php');
diff --git a/include/bud_sacc.inc.php b/include/bud_sacc.inc.php
index 2a3fe9d92..f82fb387e 100644
--- a/include/bud_sacc.inc.php
+++ b/include/bud_sacc.inc.php
@@ -22,7 +22,7 @@
 
 /*!\file 
  * \brief Manage the hypothese for the budget module
- */
+*/
 require_once ('class_bud_synthese_acc.php');
 
 echo '<div class="u_content">';
diff --git a/include/bud_synthese.inc.php b/include/bud_synthese.inc.php
index 238b4423f..140c683d5 100644
--- a/include/bud_synthese.inc.php
+++ b/include/bud_synthese.inc.php
@@ -15,7 +15,7 @@
  *   You should have received a copy of the GNU General Public License
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
-*/
+ */
 /* $Revision$ */
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
@@ -45,7 +45,7 @@ switch($do) {
 
 echo ShowItem(array(
 		    array('?p_action=synthese&do=po&'.$str_dossier,'D&eacute;tail Poste Analytique',"Donne le detail par poste analytique ",1),
-		    array('?p_action=synthese&do=ga&'.$str_dossier,' Groupe Analytique',"Synthese de l'utilisation des groupes analytiques dans une hypothese",2),
+		    array('?p_action=synthese&do=ga&'.$str_dossier,' Groupes & Totaux ',"Totaux dans une hypothese par groupe analytique s'il y en a ",2),
 		    array('?p_action=synthese&do=vglobal&'.$str_dossier,'Vue Globale',"Detail d'une hypothese",3),
 		    array('?p_action=synthese&do=acc&'.$str_dossier,'Detail CE',"Donne le d&eacute;tail par poste comptable",4)
 		    ),
@@ -65,11 +65,11 @@ if ( $do=='po') {
 }
 
 if ( $do=='ga') {
-  if ($obj->size_analytic() == 0 ) {
+  /*  if ($obj->size_analytic() == 0 ) {
     echo '<h2 class="info">Desole pas d\'hypothese definie avec un plan analytique</h2>';
     exit();
 
-  }
+    }*/
 
   require_once ('bud_sga.inc.php');
 }
diff --git a/include/central_inc.php b/include/central_inc.php
index 73e3b9fae..e1e084beb 100644
--- a/include/central_inc.php
+++ b/include/central_inc.php
@@ -27,8 +27,8 @@
  *        Met les donnees centralisees dans la table
  *        centralize 
  * 
- * \param p_cn connection
- * \param periode a centraliser
+ * \param $p_cn connection
+ * \param $p_periode a centraliser
  *
  * \return  code error
  *
@@ -159,13 +159,9 @@ $sql="insert into centralized( c_j_id,
 /*! 
  **************************************************
  * \brief  test if e jrn_jr.id is centralize or not 
- *        
- * parm :  
- *	- p_cn 
- *      - p_jnr_id jrn.jr_id 
- * gen : 
- *	-  none 
- * return: 0 if not centralized otherwise > 0
+ * \param $p_cn database connx
+ * \param $p_jrn_id jrn.jr_id       
+ * \return: 0 if not centralized otherwise > 0
  */
 function isCentralize($p_cn,$p_jrn_id) {
   $Res=ExecSql($p_cn,"select c_id from centralized where c_j_id=$p_jrn_id");
diff --git a/include/check_priv.php b/include/check_priv.php
index c201b50af..48e3a4aed 100644
--- a/include/check_priv.php
+++ b/include/check_priv.php
@@ -30,13 +30,11 @@ include_once("postgres.php");
  * \brief  Vérifie les acces d'un utilisateur
  * sur un journal
  * 
- * parm : 
- *	- $p_dossier le dossier
- *      - $p_user    le login user
- *      - $p_jrn     le journal
- * gen :
- *	- rien
- * return:
+ * \param $p_dossier le dossier
+ * \param $p_user    le login user
+ * \param $p_jrn     le journal
+
+ * \return
  *	- 0 pas d'acces
  *      - 1 Lecture
  *      - 2 écriture
@@ -186,7 +184,7 @@ function CheckIsAdmin($p_user)
  * \brief  Check if an user has acces to a folder
  *        
  *  
- * \param user
+ * \param p_user
  * \param p_dossier concerned folder
  * 
  * \return
diff --git a/include/class_acc_account.php b/include/class_acc_account.php
index 2dc56cf92..f5c50b8ca 100644
--- a/include/class_acc_account.php
+++ b/include/class_acc_account.php
@@ -29,7 +29,7 @@ require_once ('class_dossier.php');
 require_once ('class_widget.php');
 
 class Acc_Account {
-  var $db;          /*! \enum $db database connection */
+  var $db;          /*!< $db database connection */
   var $pcm_val;
   var $pcm_type;
   var $pcm_parent;
diff --git a/include/class_acc_account_ledger.php b/include/class_acc_account_ledger.php
index 412950151..a7d43c2a4 100644
--- a/include/class_acc_account_ledger.php
+++ b/include/class_acc_account_ledger.php
@@ -28,11 +28,13 @@ require_once ('postgres.php');
 require_once ('class_dossier.php');
 
 class Acc_Account_Ledger {
-  var $db;          /*! \enum $db database connection */
-  var $id;          /*! \enum $id poste_id (pcm_val)*/
-  var $label;       /*! \enum $label label of the poste */
-  var $parent;      /*! \enum $parent parent account */
-  var $row;         /*! \enum $row double array see get_row */
+  var $db;          /*!< $db database connection */
+  var $id;          /*!< $id poste_id (pcm_val)*/
+  var $label;       /*!< $label label of the poste */
+  var $parent;      /*!< $parent parent account */
+  var $row;         /*!< $row double array see get_row */
+  var $tot_deb;    /*!< value set by  get_row */
+  var $tot_cred;    /*!< value by  get_row */
   function __construct ($p_cn,$p_id) {
     $this->db=$p_cn;
     $this->id=$p_id;
@@ -52,7 +54,7 @@ class Acc_Account_Ledger {
       $periode=sql_filter_per($this->db,$p_from,$p_to,'p_id','jr_tech_per');
 
       
-      $Res=ExecSql($this->db,"select to_char(j_date,'DD.MM.YYYY') as j_date,".
+      $Res=ExecSql($this->db,"select jr_id,to_char(j_date,'DD.MM.YYYY') as j_date,".
 	       "case when j_debit='t' then j_montant else 0 end as deb_montant,".
 	       "case when j_debit='f' then j_montant else 0 end as cred_montant,".
 	       " jr_comment as description,jrn_def_name as jrn_name,".
@@ -75,6 +77,8 @@ class Acc_Account_Ledger {
 	}
       }
       $this->row=$array;
+      $this->tot_deb=$tot_deb;
+      $this->tot_cred=$tot_cred;
   return array($array,$tot_deb,$tot_cred);
 }
   /*!\brief Return the name of a account
@@ -126,7 +130,7 @@ class Acc_Account_Ledger {
    *      balance of the account
    *
    */ 
-function get_solde($p_cond=" true ") {
+  function get_solde($p_cond=" true ") {
   $Res=ExecSql($this->db,"select sum(deb) as sum_deb, sum(cred) as sum_cred from 
           ( select j_poste, 
              case when j_debit='t' then j_montant else 0 end as deb, 
@@ -151,7 +155,7 @@ function get_solde($p_cond=" true ") {
 function get_solde_detail($p_cond="") {
 
   if ( $p_cond != "") $p_cond=" and ".$p_cond;
- $sql="select sum(deb) as sum_deb, sum(cred) as sum_cred from 
+  $sql="select sum(deb) as sum_deb, sum(cred) as sum_cred from 
           ( select j_poste, 
              case when j_debit='t' then j_montant else 0 end as deb, 
              case when j_debit='f' then j_montant else 0 end as cred 
@@ -233,8 +237,8 @@ function get_solde_detail($p_cond="") {
        "<TH> Code interne </TH>".
        "<TH> Date</TH>".
        "<TH> Description </TH>".
-       "<TH> Débit  </TH>".
-	"<TH> Crédit </TH>".
+       "<TH> D&eacute;bit  </TH>".
+	"<TH> Cr&eacute;dit </TH>".
        "</TR>";
      
      foreach ( $this->row as $op ) { 
@@ -267,7 +271,7 @@ function get_solde_detail($p_cond="") {
   *
   * \return none
   */
- function HtmlTableHeader()
+ static function HtmlTableHeader()
    {
      $submit=new widget();
      $hid=new widget("hidden");
@@ -290,6 +294,9 @@ function get_solde_detail($p_cond="") {
        $hid->IOValue("to_periode",$_POST['to_periode']);
      if (isset($_POST['poste_fille']))
        echo $hid->IOValue('poste_fille','on');
+     if (isset($_POST['oper_detail']))
+       echo $hid->IOValue('oper_detail','on');
+
      echo "</form></TD>";
      
      echo '<TD><form method="POST" ACTION="poste_csv.php">'.
@@ -302,6 +309,8 @@ function get_solde_detail($p_cond="") {
        $hid->IOValue("to_periode",$_POST['to_periode']);
      if (isset($_POST['poste_fille']))
        echo $hid->IOValue('poste_fille','on');
+     if (isset($_POST['oper_detail']))
+       echo $hid->IOValue('oper_detail','on');
      
      echo "</form></TD>";
      echo "</table>";
diff --git a/include/class_acc_bilan.php b/include/class_acc_bilan.php
index d5db1d4ad..cfe30fd4c 100644
--- a/include/class_acc_bilan.php
+++ b/include/class_acc_bilan.php
@@ -21,9 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
- */
-
-/*! \brief this class handle the different bilan, from the table bilan
+ * \brief this class handle the different bilan, from the table bilan
  *
  */
 require_once ('postgres.php');
@@ -33,6 +31,10 @@ require_once ('impress_inc.php');
 require_once ('header_print.php');
 require_once ('class_acc_account_ledger.php');
 
+/*!
+ * \brief this class handle the different bilan, from the table bilan, parse the form and replace
+ * in the template
+ */
 class Acc_Bilan {
   var $db;						/*!< database connection */
   var $b_id;					/*!< id of the bilan (bilan.b_id) */
@@ -122,7 +124,7 @@ class Acc_Bilan {
     echo '<legend>'.$p_message.'</legend>';
     if ( $count <> 0 ) {
       echo '<ol>'.$ret.'</ol>';
-      echo '<span class="error">Nbre erreur : '.$count.'</span>';
+      echo '<span class="error">Nbres anomalies : '.$count.'</span>';
     } else
       echo " Pas d'anomalie d&eacute;tect&eacute;e";
       echo '</fieldset>';
@@ -300,7 +302,8 @@ class Acc_Bilan {
 	  $b=str_replace("$","\$this->",$a);
 	  echo_debug(__FILE__.":".__LINE__."  evaluate \$b",$b);
 	  
-	  eval("$b;");
+	 if ( eval("$b;") === false ) 
+		echo_debug(__FILE__,__LINE__,"Code failed with $b");
 	  
 	}// end read form line per line
 	echo_debug(__FILE__.':'.__LINE__," End of reading form");
@@ -377,6 +380,9 @@ class Acc_Bilan {
 		  //echo "f2_value=$f2_value";
 		  //		  $a=${"$f2_value"};
 		  $a=$this->$f2_value;
+		  if ( $a=='-0' ) $a=0; 
+
+		  echo_debug(__FILE__.':'.__LINE__.'- $a =',$a);
 		  // DEBUG      echo " a = $a";
 		  $line_rtf=str_replace($f2_str,$a,$line_rtf);
 
@@ -435,6 +441,8 @@ class Acc_Bilan {
 		  //		  $a=${"$f2_value"};
 		  $a=$this->$f2_value;
 		  // DEBUG      echo " a = $a";
+		  echo_debug(__FILE__.':'.__LINE__.'- $a =',$a);
+		  if ( $a=='-0' ) $a=0; 
 		  $line_rtf=str_replace($f2_str,$a,$line_rtf);
 		  
 		}// foreach end
diff --git a/include/class_acc_jrn_info.php b/include/class_acc_jrn_info.php
index acf89d7ef..94e11c1f6 100644
--- a/include/class_acc_jrn_info.php
+++ b/include/class_acc_jrn_info.php
@@ -23,7 +23,13 @@ require_once ('class_dossier.php');
 require_once ('postgres.php');
 
 /*!\file 
- * \brief Manage the additionnal info for operation (from jrn)
+ * \brief Manage additional info for Accountancy
+ */
+
+/*!
+ * \brief Manage the additionnal info for operation (from jrn), when an invoice is generated, 
+ * the order or other info are going to be stored and used in the detail.
+ * this class maps the table jrn_info
  */
 class Acc_Jrn_Info {
 	var $cn;    /*!< connection */
diff --git a/include/class_acc_operation.php b/include/class_acc_operation.php
index 8a35ce6e4..878e13770 100644
--- a/include/class_acc_operation.php
+++ b/include/class_acc_operation.php
@@ -52,6 +52,7 @@ var $jr_id;	/*!< pk of jrn */
     $this->user=$_SESSION['g_user'];
     $user=new User($this->db);
     $this->periode=$user->get_periode();
+    $this->jr_id=0;
   }
   /* **************************************************
    *\brief  Insert into the table Jrn
@@ -133,5 +134,99 @@ function get_internal() {
   $this->jr_internal= $l_line['jr_internal'];
   return $this->jr_internal;
 }
+/*!\brief search an operation thankx it internal code
+ * \param internal code
+ * \return 0 ok -1 nok
+ */
+ function seek_internal($p_internal) {
+   $res=ExecSqlParam($this->db,'select j_id from jrn where jr_internal=$1',
+		     array($p_internal));
+   if ( pg_NumRows($Res) == 0 ) return -1;
+   $this->jr_id=pg_fetch_result($Res,0,0);
+   return 0;
+ }
+ /*!\brief retrieve data from jrnx 
+  * \return an array
+  */
+ function get_jrnx_detail() {
+   if ( $this->jr_id==0 ) return;
+   $sql=" select j_date,j_qcode,j_poste,j_montant,jr_internal,case when j_debit = 'f' then 'C' else 'D' end as debit,
+                vw_name,pcm_lib from jrnx join jrn on (jr_grpt_id=j_grpt)
+                join tmp_pcmn on (j_poste=pcm_val)
+                left join vw_fiche_attr on (j_qcode=quick_code)
+		where
+		jr_id=$1";
+   $res=ExecSqlParam($this->db,$sql,array($this->jr_id));
+   if ( pg_NumRows ($res) == 0 ) return array();
+   $all=pg_fetch_all($res);
+   return $all;
+ }
+ /*!\brief display_jrnx_detail : get the data from get_jrnx_data and
+    return a string with HTML code 
+  * \param table(=0 no code for table,1 code for table,2 code for CSV)
 
+ */
+ function display_jrnx_detail($p_table) {
+   $show=$this->get_jrnx_detail();
+
+   $r='';
+   $r_notable='';
+   $csv="";
+   foreach ($show as $l) {
+     if ( $l['j_poste'] == $this->poste)
+       $r.='<tr bgcolor="red">';
+     else
+       $r.='<tr>';
+
+       $r.='<td>';
+       $a=$l['j_qcode'];;
+       $r_notable.=$a;
+       $r.=$a;
+       $csv.='"'.$a.'";';
+       $r.='</td>';
+       
+       $r.='<td>';
+       $a=$l['j_poste'];
+       $r_notable.=$a;
+       $r.=$a;
+       $csv.='"'.$a.'";';
+       $r.='</td>';
+
+       $r.='<td>';
+       $a=($l['vw_name']=="")?$l['j_qcode']:$l['pcm_lib'];
+       $r_notable.=$a;
+       $r.=$a;
+       $csv.='"'.$a.'";';
+       $r.='</td>';
+       
+       $r.='<td>';
+       $a=$l['j_montant'];
+       $r_notable.=$a;
+       $r.=$a;
+       $csv.=$a.';';
+       $r.='</td>';
+       
+       $r.='<td>';
+       $a=$l['debit'];
+       $r_notable.=$a;
+       $r.=$a;
+       $csv.='"'.$a.'"';
+
+       $csv.="\n\r";
+       $r.='</td>';
+     
+       $r.='</tr>';
+   }
+   switch ($p_table) {
+   case 1:
+     return $r;
+     break;
+   case 0:
+     return $r_notable;
+     break;
+   case 2:
+     return $csv;
+   }
+   return "ERROR PARAMETRE";
+ }
 }
diff --git a/include/class_acexception.php b/include/class_acexception.php
index f91a53afc..6da5dcb01 100644
--- a/include/class_acexception.php
+++ b/include/class_acexception.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file
+ * \brief  acException extends Exception
  */
 
 /*! \brief  acException extends Exception
diff --git a/include/class_action.php b/include/class_action.php
index 8c80674a4..20271f4a8 100644
--- a/include/class_action.php
+++ b/include/class_action.php
@@ -47,19 +47,19 @@ require_once("user_common.php");
 
 class action 
 {
- /*! \enum $db  database connexion   
-  * \enum $ag_comment description (ag_gestion.ag_comment)
-  * \enum $ag_timestamp document date (ag_gestion.ag_timestamp)
-  * \enum $dt_id type of the document (document_type.dt_id)
-  * \enum $d_state stage of the document (printed, send to client...)
-  * \enum $d_number number of the document
-  * \enum $d_filename filename's document
-  * \enum $d_mimetype document's filename
-  * \enum $ag_title title document
-  * \enum $f_id_dest fiche id (From field )
-  * \enum $f_id_exp fiche id (to field)
-  * \enum $ag_ref_ag_id concern previous action
-  * \enum $ag_id pk of the table action_gestion
+ /*!<  $db  database connexion   
+  *  $ag_comment description (ag_gestion.ag_comment)
+  *  $ag_timestamp document date (ag_gestion.ag_timestamp)
+  *  $dt_id type of the document (document_type.dt_id)
+  *  $d_state stage of the document (printed, send to client...)
+  *  $d_number number of the document
+  *  $d_filename filename's document
+  *  $d_mimetype document's filename
+  *  $ag_title title document
+  *  $f_id_dest fiche id (From field )
+  *  $f_id_exp fiche id (to field)
+  *  $ag_ref_ag_id concern previous action
+  *  $ag_id pk of the table action_gestion
 
   * \todo replace attribut from class document  document by an object document 
   */
diff --git a/include/class_admin.php b/include/class_admin.php
index c704d8cb1..c0ba7014d 100644
--- a/include/class_admin.php
+++ b/include/class_admin.php
@@ -38,11 +38,11 @@ require_once('user_common.php');
 // 
 class Admin extends fiche{
 
-  var $name;        /*! \enum $name name of the company */
-  var $street;      /*! \enum $street Street */
-  var $country;     /*! \enum $country Country */
-  var $cp;          /*! \enum $cp Zip code */
-  var $vat_number;  /*! \enum $vat_number vat number */
+  var $name;        /*!< $name name of the company */
+  var $street;      /*!< $street Street */
+  var $country;     /*!< $country Country */
+  var $cp;          /*!< $cp Zip code */
+  var $vat_number;  /*!< $vat_number vat number */
 
   /*! \brief Constructor 
   /* only a db connection is needed */
diff --git a/include/class_anc_account.php b/include/class_anc_account.php
index c8ee246df..98cdfe16a 100644
--- a/include/class_anc_account.php
+++ b/include/class_anc_account.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+*\brief contains the object for the poste_analytique (table poste_analytique)
  */
 
 /*!\brief contains the object for the poste_analytique (table poste_analytique)
diff --git a/include/class_anc_group_operation.php b/include/class_anc_group_operation.php
index f743b7412..9c8f1766f 100644
--- a/include/class_anc_group_operation.php
+++ b/include/class_anc_group_operation.php
@@ -20,7 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ *  \brief group of object operations, used for misc operation
  */
 
 /*! \brief group of object operations, used for misc operation
diff --git a/include/class_anc_listing.php b/include/class_anc_listing.php
index a7befe63e..34d87ad55 100644
--- a/include/class_anc_listing.php
+++ b/include/class_anc_listing.php
@@ -21,11 +21,9 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief definition of Anc_Listing
  */
 
-/*! \brief
- *
- */
 require_once ('class_anc_plan.php');
 require_once ('class_anc_print.php');
 require_once ('class_anc_operation.php');
diff --git a/include/class_anc_operation.php b/include/class_anc_operation.php
index bde72ec7d..f0f907625 100644
--- a/include/class_anc_operation.php
+++ b/include/class_anc_operation.php
@@ -20,7 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ *\brief definition of Anc_Operation
  */
 require_once("class_anc_plan.php");
 require_once("class_widget.php");
diff --git a/include/class_anc_plan.php b/include/class_anc_plan.php
index 273bcdd12..4a5fa35ca 100644
--- a/include/class_anc_plan.php
+++ b/include/class_anc_plan.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief Concerns the Analytic plan (table plan_analytique)
  */
 
 /*! \brief
diff --git a/include/class_anc_print.php b/include/class_anc_print.php
index b65c85948..94fa79e8f 100644
--- a/include/class_anc_print.php
+++ b/include/class_anc_print.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ *  \brief this class is the mother class for the CA printing
  */
 
 /*! \brief this class is the mother class for the CA printing
diff --git a/include/class_attribut.php b/include/class_attribut.php
index 9709243ed..15b6c72d1 100644
--- a/include/class_attribut.php
+++ b/include/class_attribut.php
@@ -26,10 +26,10 @@
  */
 
 class Attribut {
-  var $ad_id;			/*! \enum  pk for attribut */
-  var $ad_text;			/*! \enum  type of content */
-  var $av_text;			/*! \enum Description (content) */
-  var $cn;			/*! \enum  database connection */
+  var $ad_id;			/*!<  pk for attribut */
+  var $ad_text;			/*!<  type of content */
+  var $av_text;			/*!< Description (content) */
+  var $cn;			/*!<  database connection */
   function Attribut($p_ad_id) {
     $this->ad_id=$p_ad_id;
     $this->cn=-1;
@@ -42,7 +42,7 @@ class Attribut {
  * \brief  Sort an array of object attribut thx the
  *        ad_id
  * 
- *\param  array of Attribut objects
+ *\param  p_attribut array of Attribut objects
  * 
  *	
  * \return the ordered array
diff --git a/include/class_bud_card.php b/include/class_bud_card.php
index 3cd3e5bad..0f2d58124 100644
--- a/include/class_bud_card.php
+++ b/include/class_bud_card.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*! \file 
+ * \brief class to manage the table bud_detail
  */
 /*!
  * \brief class to manage the table bud_detail
diff --git a/include/class_bud_data.php b/include/class_bud_data.php
index 6a7a1817d..5e9dcd2c1 100644
--- a/include/class_bud_data.php
+++ b/include/class_bud_data.php
@@ -21,6 +21,9 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief it is a object including the class bud_detail bud_card,and
+ * bud_detail_periode, 
+ * the purpose is to insert or save into bud_detail_periode
  */
 
 /*! \brief it is a object including the class bud_detail bud_card,and
diff --git a/include/class_bud_detail_periode.php b/include/class_bud_detail_periode.php
index e18d439c1..ed2f1e06d 100644
--- a/include/class_bud_detail_periode.php
+++ b/include/class_bud_detail_periode.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+* \brief definition of class Bud_Detail_Periode
  */
 
 /*! \brief manage the table bud_detail_periode
diff --git a/include/class_bud_hypo.php b/include/class_bud_hypo.php
index 5963dd9d5..e0c1a230d 100644
--- a/include/class_bud_hypo.php
+++ b/include/class_bud_hypo.php
@@ -21,6 +21,8 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief manage the database bud_hypo concerning the hypothese for
+ *   different hyp.
  */
 
 /*!
diff --git a/include/class_bud_synthese.php b/include/class_bud_synthese.php
index e31316289..279620e7a 100644
--- a/include/class_bud_synthese.php
+++ b/include/class_bud_synthese.php
@@ -21,6 +21,8 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief Manage the synthese for the budget module
+ *  Mother class
  */
 /*!
  * \brief Manage the synthese for the budget module
diff --git a/include/class_bud_synthese_acc.php b/include/class_bud_synthese_acc.php
index d0348bd1e..30c5bd99b 100644
--- a/include/class_bud_synthese_acc.php
+++ b/include/class_bud_synthese_acc.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+\brief Manage the hypothese for the budget module
  * 
  */
 /*! 
@@ -186,9 +187,11 @@ class Bud_Synthese_Acc extends Bud_Synthese {
 	$sub['bc_description']=$col['bc_description'];
 	$sub['bc_price_unit']=$col['bc_price_unit'];
 	$periode=array();
+	$sub['unit']=0;
+
 	$res2=pg_execute("sql_detail_periode",array($bc_id,$rBudCard['pcm_val']));
 	$col_per=pg_fetch_all($res2);
-	$sub['unit']=0;
+	if ( empty ($col_per) ) continue;
 	// fill the periode array
 	foreach ($col_per as $cPer) {
 	  $p_id=$cPer['p_id'];
diff --git a/include/class_bud_synthese_anc.php b/include/class_bud_synthese_anc.php
index 7026ba96b..dcc1c0f31 100644
--- a/include/class_bud_synthese_anc.php
+++ b/include/class_bud_synthese_anc.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+\brief Manage the hypothese for the budget module
  * 
  */
 /*! 
@@ -177,6 +178,7 @@ class Bud_Synthese_Anc extends Bud_Synthese {
 	$periode=array();
 	$res2=pg_execute("sql_detail_periode",array($rBudCard['bc_id'],$pcm_val));
 	$col_per=pg_fetch_all($res2);
+	if ( empty ($col_per) ) continue;
 	$sub['unit']=0;
 	foreach ($col_per as $cPer) {
 	  $p_id=$cPer['p_id'];
diff --git a/include/class_bud_synthese_group.php b/include/class_bud_synthese_group.php
index 63a61f2cf..e7a2f8c66 100644
--- a/include/class_bud_synthese_group.php
+++ b/include/class_bud_synthese_group.php
@@ -21,6 +21,8 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief Manage the hypothese for the budget module
+ *  synthese
  */
 /*!
  * \brief Manage the hypothese for the budget module
@@ -59,18 +61,21 @@ class Bud_Synthese_Group extends Bud_Synthese {
     $hypo=new Bud_Hypo($this->cn);
     $hypo->bh_id=$this->bh_id;
     $hypo->load();
+    $fga_id=0;
     if ($hypo->has_plan() == 1 ) {
       $anc_value=make_array($this->cn,"select distinct ga_id, ".
 			    " ga_id||'-'||substr(ga_description,10) as ga_description ".
 			    "from groupe_analytique ".
 			    " join poste_analytique using (ga_id) ".
 			    " join bud_detail using (po_id) ".
-			    " where bh_id=".$this->bh_id);
-
-      $wGa_id=new widget("select");
-      $wGa_id->name="ga_id";
-      $wGa_id->value=$anc_value;
-      $wGa_id->selected=$this->ga_id;
+			    " where bh_id=".$this->bh_id,1);
+      if ( count($anc_value) > 0 ) {
+	$wGa_id=new widget("select");
+	$wGa_id->name="ga_id";
+	$wGa_id->value=$anc_value;
+	$wGa_id->selected=$this->ga_id;
+	$fga_id=1;
+      }
     }
     $per=make_array($this->cn,"select p_id,to_char(p_start,'MM.YYYY') ".
 		    " from parm_periode order by p_start,p_end");
@@ -87,7 +92,8 @@ class Bud_Synthese_Group extends Bud_Synthese {
 
     $r="";
     $r.="Periode de ".$wFrom->IOValue()." &agrave; ".$wto->IOValue();
-    if ( $hypo->has_plan()==1) 
+    /* if there a group analytic */
+    if ( $fga_id==1) 
       $r.="Groupe  ".$wGa_id->IOValue();
     $r.=dossier::hidden();
     return $r;
@@ -167,7 +173,7 @@ class Bud_Synthese_Group extends Bud_Synthese {
     $hypo=new Bud_Hypo($this->cn);
     $hypo->bh_id=$this->bh_id;
     $hypo->load();
-    if ($hypo->has_plan() == 1)
+    if ($hypo->has_plan() == 1 && $this->ga_id != "" )
       $sql="select bc_price_unit,pcm_val,sum(bdp_amount) as amount,p_id ".
 	" from bud_detail join bud_detail_periode using (bd_id) ".
 	" join poste_analytique using (po_id) ".
diff --git a/include/class_bud_synthese_hypo.php b/include/class_bud_synthese_hypo.php
index f6b6c038e..7b8fb42aa 100644
--- a/include/class_bud_synthese_hypo.php
+++ b/include/class_bud_synthese_hypo.php
@@ -1,4 +1,3 @@
-
 <?php
 /*
  *   This file is part of PhpCompta.
@@ -22,6 +21,8 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief Manage the hypothese for the budget module
+ *  synthese
  */
 /*!
  * \brief Manage the hypothese for the budget module
@@ -29,6 +30,7 @@
  */
 require_once ('class_bud_synthese.php');
 require_once ('class_acc_account_ledger.php');
+require_once ('class_bud_hypo.php');
 
 class Bud_Synthese_Hypo extends Bud_Synthese {
 /*   function __construct($p_cn) { */
@@ -36,7 +38,7 @@ class Bud_Synthese_Hypo extends Bud_Synthese {
 /*   } */
   static function make_array($p_cn) {
     $a=make_array($p_cn,'select bh_id, bh_name from bud_hypothese '.
-		  ' where pa_id is not null order by bh_name');
+		  ' order by bh_name');
     return $a;
   }
 
@@ -107,25 +109,39 @@ Array
     $per_acc=sql_filter_per($this->cn,$this->from,$this->to,'p_id','j_tech_per');
     $sql_poste="select distinct pcm_val from bud_detail where bh_id=".$this->bh_id;
     $aPoste=get_array($this->cn,$sql_poste);
-
+    $hypo=new Bud_Hypo($this->cn,$this->bh_id);
     $local_con=DbConnect(dossier::id());
-    $sql_prepare=pg_prepare($local_con,"get_group","select sum(bdp_amount) as amount,ga_id,".
-			    "bc_price_unit".
-			    " from ".
-			    " bud_detail join bud_detail_periode using (bd_id) ".
-			    " join bud_card using (bc_id) ".
-			    " join poste_analytique using (po_id) ".
-			    " where $per ".
-			    " and pcm_val=$1 and ".
-			    " bud_detail.bh_id=$2 ".
-			    " group by ga_id,bc_price_unit ".
-			    " order by ga_id ");
+    if ( $hypo->has_plan()  == 1 ) {
+      $sql_prepare=pg_prepare($local_con,"get_group","select sum(bdp_amount) as amount,ga_id,".
+			      "bc_price_unit".
+			      " from ".
+			      " bud_detail join bud_detail_periode using (bd_id) ".
+			      " join bud_card using (bc_id) ".
+			      " join poste_analytique using (po_id) ".
+			      " where $per ".
+			      " and pcm_val=$1 and ".
+			      " bud_detail.bh_id=$2 ".
+			      " group by ga_id,bc_price_unit ".
+			      " order by ga_id ");
+    } else {
+      $sql_prepare=pg_prepare($local_con,"get_group","select sum(bdp_amount) as amount,'Aucun groupe' as ga_id,".
+			      "bc_price_unit".
+			      " from ".
+			      " bud_detail join bud_detail_periode using (bd_id) ".
+			      " join bud_card using (bc_id) ".
+			      " where $per ".
+			      " and pcm_val=$1 and ".
+			      " bud_detail.bh_id=$2 ".
+			      " group by ga_id,bc_price_unit ".
+			      " order by ga_id ");
+
+    }
     $array=array();
     // Now we put 0 if there is nothing for a group
     $aGroup=get_array($this->cn,"select distinct ga_id from bud_detail join poste_analytique ".
 		      " using (po_id) where bh_id=".$this->bh_id." order by ga_id ");
 
-
+     if ( empty ($aPoste)) return array();
     // foreach poste get all the value of the group
     foreach ($aPoste as $rPoste) {
       $pcm_val=$rPoste['pcm_val'];
@@ -134,9 +150,11 @@ Array
       $row=pg_fetch_all($res);
       if ( empty ($row) ) continue;
       // initialize all groupe to 0
-      foreach ($aGroup as $rGroup) {
-	$sGroup=$rGroup['ga_id'];
-	$line[$sGroup]=0;
+      if ( ! empty($aGroup) ) {
+	foreach ($aGroup as $rGroup) {
+	  $sGroup=$rGroup['ga_id'];
+	  $line[$sGroup]=0;
+	}
       }
       $line['total_row']=0;
       foreach ($row as $col ) {
@@ -191,14 +209,16 @@ Array
     foreach ($p_array as $key=>$row) {
       $pcm_val=substr($key,0,2);
       $sub=array();
-      foreach ($aGroup as $rGroup ) {
-	$group_id=$rGroup['ga_id'];
-	$sub[$group_id]=(isset($sub[$group_id]))?$sub[$group_id]:0;
-	$sub[$group_id]+=$row[$group_id];
-	//	print_r("$key pcm_val :".$pcm_val."gr.".$group_id." ".$row[$group_id]."sub ".$sub[$group_id]);
-	$sub['total']=(isset($sub['total']))?$sub['total']:0;
-	$sub['total']+=$row[$group_id];
-	//print_r('sub_total = '.$sub['total'].'<br>');
+      if ( ! empty ($aGroup ) ) {
+	foreach ($aGroup as $rGroup ) {
+	  $group_id=$rGroup['ga_id'];
+	  $sub[$group_id]=(isset($sub[$group_id]))?$sub[$group_id]:0;
+	  $sub[$group_id]+=$row[$group_id];
+	  //	print_r("$key pcm_val :".$pcm_val."gr.".$group_id." ".$row[$group_id]."sub ".$sub[$group_id]);
+	  $sub['total']=(isset($sub['total']))?$sub['total']:0;
+	  $sub['total']+=$row[$group_id];
+	  //print_r('sub_total = '.$sub['total'].'<br>');
+	}
       }
       if (isset( $array[$pcm_val])) {
 	$new_array=array();
@@ -226,10 +246,12 @@ Array
 
 
     foreach ($p_array as $col) {
-      foreach ($aGroup as $rGroup) {
-	$ga_id=$rGroup['ga_id'];
-	$array[$ga_id]=(isset($array[$ga_id]))?$array[$ga_id]:0;
-	$array[$ga_id]+=$col[$ga_id];
+      if ( ! empty ($aGroup ) ) {
+	foreach ($aGroup as $rGroup) {
+	  $ga_id=$rGroup['ga_id'];
+	  $array[$ga_id]=(isset($array[$ga_id]))?$array[$ga_id]:0;
+	  $array[$ga_id]+=$col[$ga_id];
+	}
       }
     }
 
@@ -252,8 +274,10 @@ Array
 		      " using (po_id) where bh_id=".$this->bh_id." order by ga_id ");
     $heading.='<tr>';
     $heading.='<th>CE  </th>';
+    if ( ! empty ($aGroup ) ) {
     foreach ($aGroup as $rGroup ) 
       $heading.='<th>'.$rGroup['ga_id'].'</td>';
+    }
     $heading.='<th>Total Ligne</th><th>Result. CE</th>';
     $heading.='</tr>';
     $r.='<table>';
@@ -261,9 +285,11 @@ Array
     foreach ( $p_array as $key=>$v) {
       $r.='<tr>';
       $r.='<td>'.$key.' - '.$v['acc_name'].'</td>';
-      foreach ($aGroup as $rGroup ) {
-	$gr=$rGroup['ga_id'];
-	$r.=sprintf('<td align="right">% 10.2f</td>',$v[$gr]);
+      if ( ! empty ($aGroup ) ) {
+	foreach ($aGroup as $rGroup ) {
+	  $gr=$rGroup['ga_id'];
+	  $r.=sprintf('<td align="right">% 10.2f</td>',$v[$gr]);
+	}
       }
       $r.=sprintf('<td align="right">% 10.2f</td>',$v['total_row']);
       $r.=sprintf('<td align="right">% 10.2f</td>',$v['acc_amount']);
@@ -273,9 +299,11 @@ Array
     // Show total by col
     $array=$this->total_column($p_array);
     $r.="<td> Total </td>";
-    foreach ($aGroup as $rGroup ) {
-      $gr=$rGroup['ga_id'];
-      $r.=sprintf('<td align="right">% 10.2f</td>',$array[$gr]);
+    if ( ! empty ($aGroup ) ) {
+      foreach ($aGroup as $rGroup ) {
+	$gr=$rGroup['ga_id'];
+	$r.=sprintf('<td align="right">% 10.2f</td>',$array[$gr]);
+      }
     }
     $r.=sprintf('<td align="right">% 10.2f</td>',$array['total_row']);
     $r.=sprintf('<td align="right">% 10.2f</td>',$array['acc_amount']);
@@ -340,8 +368,10 @@ Array
 
     $heading='<tr>';
     $heading.='<th>CE  </th>';
-    foreach ($aGroup as $rGroup ) 
-      $heading.='<th>'.$rGroup['ga_id'].'</td>';
+    if ( ! empty ($aGroup ) ) {
+      foreach ($aGroup as $rGroup ) 
+	$heading.='<th>'.$rGroup['ga_id'].'</td>';
+    }
     $heading.='<th>Total Ligne</th><th>Result. CE</th>';
     $heading.='</tr>';
     $r='<table>';
@@ -357,11 +387,12 @@ Array
       $acc_account->load();
       $r.=$key." - ".$acc_account->label.'</td>';
 
-
-      foreach ($aGroup as $gr) {
-	$idx=$gr['ga_id'];
-	$r.='<td>'.$aRow[$idx].'</td>';
-	$amount_row+=$aRow[$idx];
+      if ( ! empty ($aGroup ) ) {
+	foreach ($aGroup as $gr) {
+	  $idx=$gr['ga_id'];
+	  $r.='<td>'.$aRow[$idx].'</td>';
+	  $amount_row+=$aRow[$idx];
+	}
       }
       $r.="<td>".$amount_row.'</td>';
       $acc_account->id=$acc_account->id."%";
diff --git a/include/class_contact.php b/include/class_contact.php
index 74a711ae9..00b8aa501 100644
--- a/include/class_contact.php
+++ b/include/class_contact.php
@@ -31,7 +31,7 @@ require_once("user_common.php");
 
 class contact extends fiche
 {
-  var $company; /*!\enum $company company of the contact (ad_id=ATTR_DEF_COMPANY)*/
+  var $company; /*!< $company company of the contact (ad_id=ATTR_DEF_COMPANY)*/
   /*!\brief constructor */
   function contact($p_cn,$p_id=0)
     {
diff --git a/include/class_document.php b/include/class_document.php
index 06da2fcd8..80d7d358e 100644
--- a/include/class_document.php
+++ b/include/class_document.php
@@ -28,15 +28,15 @@ require_once('class_action.php');
  */
 class Document 
 {
-  var $db;          /*! \enum $db Database connexion*/
-  var $d_id;        /*! \enum $d_id Document id */ 
-  var $ag_id;       /*! \enum $ag_id action_gestion.ag_id (pk) */
-  var $d_mimetype;  /*! \enum $d_mimetype  */
-  var $d_filename;  /*! \enum $d_filename */
-  var $d_lob;       /*! \enum $d_lob the oid of the lob */
-  var $d_number;    /*! \enum $d_number number of the document */
-  var $md_id;       /*! \enum $md_id document's template */
-  var $d_state;     /*! \enum $d_state document.d_state status of the document */
+  var $db;          /*!< $db Database connexion*/
+  var $d_id;        /*!< $d_id Document id */ 
+  var $ag_id;       /*!< $ag_id action_gestion.ag_id (pk) */
+  var $d_mimetype;  /*!< $d_mimetype  */
+  var $d_filename;  /*!< $d_filename */
+  var $d_lob;       /*!< $d_lob the oid of the lob */
+  var $d_number;    /*!< $d_number number of the document */
+  var $md_id;       /*!< $md_id document's template */
+  var $d_state;     /*!< $d_state document.d_state status of the document */
   /* Constructor
    * \param $p_cn Database connection
    */
@@ -655,6 +655,7 @@ class Document
 	  $r=${$id};
 	  break;
 
+
 	case 'TVA_CODE':
 	  extract ($_POST);
 	  $id='e_march'.$counter.'_tva_id';
@@ -679,9 +680,8 @@ class Document
 	  $r=$tva['tva_label'];
 	  break;
 
-
+	  /* total VAT for one sold */
 	case 'TVA_AMOUNT':
-	case 'VEN_TVA':
 	  extract ($_POST);
 	  $qt='e_quant'.$counter;
 	  $price='e_march'.$counter.'_sell' ;
@@ -700,6 +700,47 @@ class Document
 	  $r=round($r,2);
 	  break;
 
+	case 'VEN_ART_TVA':
+	  extract ($_POST);
+	  $qt='e_quant'.$counter;
+	  $price='e_march'.$counter.'_sell' ;
+	  $tva='e_march'.$counter.'_tva_id';
+	  if ( !isset (${'e_march'.$counter}) ) return "";
+	  // check that something is sold
+	  if ( ${$price} == 0 || ${$qt} == 0 
+	       || strlen(trim( $price )) ==0 
+	       || strlen(trim($qt)) ==0)
+	    return "";
+	  $a_tva=GetTvaRate($this->db,${$tva});
+	  echo_debug('class_document',__LINE__,'Tva  :'.var_export($a_tva,true));
+	  // if no vat returns 0
+	  if ( sizeof($a_tva) == 0 ) return "";
+	  $r=round(${$price},2)*$a_tva['tva_rate'];
+	  $r=round($r,2);
+	  break;
+
+	case 'VEN_ART_TVAC':
+	  extract ($_POST);
+	  $qt='e_quant'.$counter;
+	  $price='e_march'.$counter.'_sell' ;
+	  $tva='e_march'.$counter.'_tva_id';
+	  if ( !isset (${'e_march'.$counter}) ) return "";
+	  // check that something is sold
+	  if ( ${$price} == 0 || ${$qt} == 0 
+	       || strlen(trim( $price )) ==0 
+	       || strlen(trim($qt)) ==0)
+	    return "";
+	  $a_tva=GetTvaRate($this->db,${$tva});
+	  echo_debug('class_document',__LINE__,'Tva  :'.var_export($a_tva,true));
+	  // if no vat returns 0
+	  if ( sizeof($a_tva) == 0 ) {
+	    $r=round(${$price},2);
+	  }else {
+	    $r=round(${$price}*$a_tva['tva_rate']+${$price},2);
+	  }
+
+	  break;
+
 	case 'VEN_ART_QUANT':
 	  extract ($_POST);
 	  $id='e_quant'.$counter;
diff --git a/include/class_document_modele.php b/include/class_document_modele.php
index d85e2f22e..1d7c5787d 100644
--- a/include/class_document_modele.php
+++ b/include/class_document_modele.php
@@ -26,13 +26,13 @@
  */
 
 class Document_modele {
-  var $cn;         	/*! \enum $cn  database connection */
-  var $md_id;	        /*! \enum $md_id pk */
-  var $md_name;         /*! \enum $md_name template's name */
-  var $md_type;         /*! \enum $md_type template's type (letter, invoice, order...) */
-  var $md_lob;          /*! \enum $md_lob Document file */
-  var $md_sequence;     /*! \enum  $md_sequence sequence name (autogenerate) */
-  var $sequence;        /*! \enum $sequence sequence number used by the create sequence start with */
+  var $cn;         	/*!< $cn  database connection */
+  var $md_id;	        /*!< $md_id pk */
+  var $md_name;         /*!< $md_name template's name */
+  var $md_type;         /*!< $md_type template's type (letter, invoice, order...) */
+  var $md_lob;          /*!< $md_lob Document file */
+  var $md_sequence;     /*!<  $md_sequence sequence name (autogenerate) */
+  var $sequence;        /*!< $sequence sequence number used by the create sequence start with */
   //Constructor parameter = database connexion
   function Document_modele($p_cn,$p_id=-1) {
     $this->cn=$p_cn;	
diff --git a/include/class_document_type.php b/include/class_document_type.php
index 9adc3a9b1..9591aba80 100644
--- a/include/class_document_type.php
+++ b/include/class_document_type.php
@@ -23,8 +23,8 @@
  */
 
 /*! \brief class for the table document_type
- * \enum dt_id pk document_type
- *  \enum dt_value value
+ *< dt_id pk document_type
+ *< dt_value value
  */
 class Document_type
 {
@@ -49,4 +49,4 @@ class Document_type
       $this->dt_value=$r['dt_value'];
     }
 
-}
\ No newline at end of file
+}
diff --git a/include/class_fiche_def_ref.php b/include/class_fiche_def_ref.php
index cce5d7677..6c80479bd 100644
--- a/include/class_fiche_def_ref.php
+++ b/include/class_fiche_def_ref.php
@@ -29,10 +29,10 @@
 
 class fiche_def_ref 
 {
-  var $frd_id;           /*! \enum $frd_id fiche_def_ref.frd_id */
-  var $frd_text;         /*! \enum $frd_text fiche_def_ref.frd_tex */
-  var $frd_class_base;   /*! \enum fiche_def_ref.frd_class_base */
-  var $attribut;         /*! \enum array which containing list of attr */
+  var $frd_id;           /*!< $frd_id fiche_def_ref.frd_id */
+  var $frd_text;         /*!< $frd_text fiche_def_ref.frd_tex */
+  var $frd_class_base;   /*!< fiche_def_ref.frd_class_base */
+  var $attribut;         /*!< array which containing list of attr */
                          /* it is used with dynamic variables */
 
   function fiche_def_ref($p_cn,$p_frd_id=-1)
@@ -136,4 +136,4 @@ class fiche_def_ref
     }
 
 }
-?>
\ No newline at end of file
+?>
diff --git a/include/class_gestion_purchase.php b/include/class_gestion_purchase.php
index 7cdf4a08c..3a7cc953d 100644
--- a/include/class_gestion_purchase.php
+++ b/include/class_gestion_purchase.php
@@ -20,7 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file concern the table quant_sold
+/*!\file 
+* \brief Definition of the class gestion_purchase
  */
 
 /*! \brief this object handles the table quant_purchase
diff --git a/include/class_gestion_sold.php b/include/class_gestion_sold.php
index b11e08fc9..e7a109b17 100644
--- a/include/class_gestion_sold.php
+++ b/include/class_gestion_sold.php
@@ -20,7 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file concern the table quant_sold
+/*!\file 
+ * \brief definition of the class gestion_sold
  */
 
   /*! \brief this object handles the table quant_sold
diff --git a/include/class_gestion_table.php b/include/class_gestion_table.php
index 02cd3d679..322541c1b 100644
--- a/include/class_gestion_table.php
+++ b/include/class_gestion_table.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief definition of gestion_table
  */
 
 /*! \brief mother class for gestion 
diff --git a/include/class_parm_code.php b/include/class_parm_code.php
index bfa73e82f..36f8191d8 100644
--- a/include/class_parm_code.php
+++ b/include/class_parm_code.php
@@ -28,10 +28,10 @@
  */
 
 class parm_code {
-  var $db;        /*! \enum $db  database connection */
-  var $p_code;    /*! \enum $p_code  parm_code.p_code primary key */
-  var $p_value;   /*! \enum $p_value  parm_code.p_value  */
-  var $p_comment; /*! \enum $p_comment parm_code.p_comment */
+  var $db;        /*!< $db  database connection */
+  var $p_code;    /*!< $p_code  parm_code.p_code primary key */
+  var $p_value;   /*!< $p_value  parm_code.p_value  */
+  var $p_comment; /*!< $p_comment parm_code.p_comment */
  // constructor
   function parm_code($p_cn,$p_id=-1) 
     {
diff --git a/include/class_periode.php b/include/class_periode.php
index 1b656cf0c..4aa2ae6d6 100644
--- a/include/class_periode.php
+++ b/include/class_periode.php
@@ -21,7 +21,10 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
- * \brief For the periode table parm_periode and jrn_periode
+ * \brief definition of the class periode
+ */
+/*! 
+ * \brief For the periode tables parm_periode and jrn_periode
  */
 require_once ('ac_common.php');
 require_once ('debug.php');
diff --git a/include/class_pre_op_ach.php b/include/class_pre_op_ach.php
index f6dc509d1..6e3906b70 100644
--- a/include/class_pre_op_ach.php
+++ b/include/class_pre_op_ach.php
@@ -20,13 +20,14 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief definition of the class pre_op_ach
  */
 require_once ('class_pre_operation.php');
 
 /*---------------------------------------------------------------------- */
-/*!\brief concerns the operation for ACH ledger 
-/*---------------------------------------------------------------------- */
+/*!\brief concerns the predefined operation for ACH ledger 
+ */
 class Pre_op_ach extends Pre_operation_detail {
   var $op;
   function __construct($cn) {
diff --git a/include/class_pre_op_advanced.php b/include/class_pre_op_advanced.php
index 1513fd58c..37f903d25 100644
--- a/include/class_pre_op_advanced.php
+++ b/include/class_pre_op_advanced.php
@@ -20,13 +20,14 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief definition of the class Pre_Op_Advanced
  */
 require_once ('class_pre_operation.php');
 
 /*---------------------------------------------------------------------- */
-/*!\brief concerns the operation for VEN ledger 
-/*---------------------------------------------------------------------- */
+/*!\brief concerns the predefined operation for the operation from 'Ecriture direct'
+ */
 class Pre_Op_Advanced extends Pre_operation_detail {
   var $op;
   function Pre_Op_Advanced($cn) {
diff --git a/include/class_pre_op_fin.php b/include/class_pre_op_fin.php
index 23f710ee3..6225aaff3 100644
--- a/include/class_pre_op_fin.php
+++ b/include/class_pre_op_fin.php
@@ -20,13 +20,14 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief definition of the class Pre_op_fin
  */
 require_once ('class_pre_operation.php');
 
 /*---------------------------------------------------------------------- */
-/*!\brief concerns the operation for VEN ledger 
-/*---------------------------------------------------------------------- */
+/*!\brief concerns the predefined operation for FIN ledger 
+ */
 class Pre_op_fin extends Pre_operation_detail {
   var $op;
   function __construct($cn) {
diff --git a/include/class_pre_op_ods.php b/include/class_pre_op_ods.php
index ce7d90f67..fbc79a1d4 100644
--- a/include/class_pre_op_ods.php
+++ b/include/class_pre_op_ods.php
@@ -20,13 +20,14 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief definition of the class Pre_op_ods
  */
 require_once ('class_pre_operation.php');
 
 /*---------------------------------------------------------------------- */
-/*!\brief concerns the operation for ODS ledger 
-/*---------------------------------------------------------------------- */
+/*!\brief concerns the predefined operation for ODS ledger 
+*/
 class Pre_op_ods extends Pre_operation_detail {
   var $op;
   function __construct($cn) {
diff --git a/include/class_pre_op_ven.php b/include/class_pre_op_ven.php
index a401591a9..41bee4454 100644
--- a/include/class_pre_op_ven.php
+++ b/include/class_pre_op_ven.php
@@ -20,13 +20,14 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
+/*!\file 
+ * \brief definition of the class Pre_op_ven
  */
 require_once ('class_pre_operation.php');
 
 /*---------------------------------------------------------------------- */
-/*!\brief concerns the operation for VEN ledger 
-/*---------------------------------------------------------------------- */
+/*!\brief concerns the predefined operation for VEN ledger 
+*/
 class Pre_op_ven extends Pre_operation_detail {
   var $op;
   function __construct($cn) {
diff --git a/include/class_pre_operation.php b/include/class_pre_operation.php
index eaff9ecd8..93d368737 100644
--- a/include/class_pre_operation.php
+++ b/include/class_pre_operation.php
@@ -21,6 +21,7 @@
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
 /*!\file 
+ * \brief definition of Pre_operation
  */
 
 /*! \brief manage the predefined operation, link to the table op_def
diff --git a/include/class_rapport.php b/include/class_rapport.php
index 9cebb3475..0ff41e820 100644
--- a/include/class_rapport.php
+++ b/include/class_rapport.php
@@ -26,9 +26,9 @@
  */
 
 class rapport {
-  var $db;    /*! \enum $db database connx */
-  var $id;    /*! \enum $id formdef.fr_id */
-  var $name;  /*! \enum $name report's name */
+  var $db;    /*!< $db database connx */
+  var $id;    /*!< $id formdef.fr_id */
+  var $name;  /*!< $name report's name */
   /*!\brief  Constructor */
   function rapport($p_cn,$p_id) {
     $this->db=$p_cn;
diff --git a/include/class_supplier.php b/include/class_supplier.php
index bf56b9809..48013e164 100644
--- a/include/class_supplier.php
+++ b/include/class_supplier.php
@@ -37,12 +37,12 @@ require_once('user_common.php');
 // 
 class Supplier extends fiche{
 
-  var $poste;      /*! \enum $poste poste comptable */
-  var $name;        /*! \enum $name name of the company */
-  var $street;      /*! \enum $street Street */
-  var $country;     /*! \enum $country Country */
-  var $cp;          /*! \enum $cp Zip code */
-  var $vat_number;  /*! \enum $vat_number vat number */
+  var $poste;      /*!< $poste poste comptable */
+  var $name;        /*!< $name name of the company */
+  var $street;      /*!< $street Street */
+  var $country;     /*!< $country Country */
+  var $cp;          /*!< $cp Zip code */
+  var $vat_number;  /*!< $vat_number vat number */
 
   /*! \brief Constructor 
   /* only a db connection is needed */
diff --git a/include/constant.php b/include/constant.php
index 6e99ff0f6..7c07fed89 100644
--- a/include/constant.php
+++ b/include/constant.php
@@ -25,8 +25,14 @@
  */
 date_default_timezone_set ('Europe/Brussels');
 
+$inc_path=get_include_path();
+if ( strpos($inc_path,";") != 0 ) {
+  $_ENV['TMP']="c:\Temp";
+ } else {
+  $_ENV['TMP']="/tmp";
+ }
+
 
-$_ENV['TMP']="/tmp";
 define ("phpcompta_password","dany");
 define ("phpcompta_psql_port","5432");
 define ("phpcompta_user","phpcompta");
@@ -36,7 +42,7 @@ define ("domaine","");
 define ("MAX_COMPTE",4);
 define ('MAX_BUD_DETAIL',20);
 
-define ("DEBUG","true");
+define ("DEBUG","false");
 
 // securite correspond a la table 
 // action
diff --git a/include/decla.BE.inc.php b/include/decla.BE.inc.php
index 042b20c58..10059b71a 100644
--- a/include/decla.BE.inc.php
+++ b/include/decla.BE.inc.php
@@ -18,8 +18,12 @@
 */
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
-/*!\file OBSOLETE ?
+/*!\file 
+ * \brief EXPERIMENTAL : listing VAT in xml form
  */
+  /*!
+   * \brief OBSOLETE ?
+   */
 
 /*! 
  **************************************************
diff --git a/include/depense.inc.php b/include/depense.inc.php
index d3981e5e4..09452c89c 100644
--- a/include/depense.inc.php
+++ b/include/depense.inc.php
@@ -17,6 +17,9 @@
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
 /* $Revision$ */
+/*!\file
+ *\brief this file is called by the main page of "gestion"
+ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 require_once('class_acc_ledger.php');
 require_once('user_form_ach.php');
diff --git a/include/dossier.inc.php b/include/dossier.inc.php
index f8c481859..c72561270 100644
--- a/include/dossier.inc.php
+++ b/include/dossier.inc.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief Management of the folder
+/*!\file 
+* \brief Management of the folder
  *
  */
 require_once ('class_widget.php');
diff --git a/include/form_inc.php b/include/form_inc.php
index 3fb40726c..a1231db99 100644
--- a/include/form_inc.php
+++ b/include/form_inc.php
@@ -17,7 +17,11 @@
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
-
+/*!\file
+ * \brief common function for report
+ */
+/*!\todo the function of this file form_inc.php should be rewrited in a OO way
+*/
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 //$Revision$
 include_once("impress_inc.php");
diff --git a/include/header_print.php b/include/header_print.php
index 77f19f24b..c41abe16b 100644
--- a/include/header_print.php
+++ b/include/header_print.php
@@ -20,10 +20,8 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief
+/*!\file 
+ * \brief contains several function to replace the header in generated document
  *
  */
 
diff --git a/include/import_inc.php b/include/import_inc.php
index 126267d86..f45160a98 100644
--- a/include/import_inc.php
+++ b/include/import_inc.php
@@ -16,7 +16,9 @@
  *   along with PhpCompta; if not, write to the Free Software
  *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
 */
-
+/*!\file 
+ * \brief import operation into the accountancy
+ */
 // Copyright Author Olivier Dzwoniarkiewicz
 // Modified Dany De Bontridder ddebontridder@yahoo.fr
 // $Revision$
diff --git a/include/impress_fiche.inc.php b/include/impress_fiche.inc.php
index 27f9a1bb5..84a06b373 100644
--- a/include/impress_fiche.inc.php
+++ b/include/impress_fiche.inc.php
@@ -18,7 +18,9 @@
 */
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
-
+/*!\file
+ * \brief printing of card 
+ */
 include_once('postgres.php');
 include_once('class_fiche.php');
 include_once("class_widget.php");
diff --git a/include/impress_inc.php b/include/impress_inc.php
index 3bec06932..2ff8e3016 100644
--- a/include/impress_inc.php
+++ b/include/impress_inc.php
@@ -19,7 +19,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 // $Revision$
-
+/*!\file
+ * \brief contains function for the printing
+ * \todo the functions of impress_inc.php should be replaced in a OO way
+*/
 
 /*!
  * \brief  Get dat for poste 
@@ -36,7 +39,6 @@ function get_dataPoste($p_cn,$p_poste,$p_condition)
 	       "case when j_debit='f' then to_char(j_montant,'999999999.99') else ' ' end as cred_montant,".
 	       " jr_comment as description,jrn_def_name as jrn_name,".
 	       "j_debit, jr_internal ".
-// 	       " case when j_debit='t' then 'debit' else 'credit' end as debit".
 	       " from jrnx left join jrn_def on jrn_def_id=j_jrn_def ".
 	       " left join jrn on jr_grpt_id=j_grpt".
 	       " where j_poste=".$p_poste." and ".$p_condition.
@@ -548,9 +550,9 @@ function ParseFormula($p_cn,$p_label,$p_formula,$p_start,$p_end,$p_eval=true,$p_
 	$cond=sql_filter_per($p_cn,$p_start,$p_end,'p_id','j_tech_per');
   else
 	$cond="( j_date >= to_date('$p_start','DD.MM.YYYY') and j_date <= to_date('$p_end','DD.MM.YYYY'))";
-
+echo_debug(__FILE__,__LINE__,"receiving $p_formula");
   include_once("class_acc_account_ledger.php");  
-  while (ereg("(\[[0-9]*%*D*C*\])",$p_formula,$e) == true) {
+  while (ereg("(\[[0-9]*%*D*C*S*\])",$p_formula,$e) == true) {
 
     // remove the [ ] 
     $x=$e;
@@ -559,11 +561,15 @@ function ParseFormula($p_cn,$p_label,$p_formula,$p_start,$p_end,$p_eval=true,$p_
       $compute='deb';
     if ( strpos($e[0],'C') != 0 )
       $compute='cred';
+    if ( strpos($e[0],'S') != 0 )
+      $compute='signed';
+    echo_debug(__FILE__,__LINE__,' $e = '.$e[0]);
     echo_debug(__FILE__,__LINE__,' $e = '.$e[0]);
     $e[0]=str_replace ("[","",$e[0]);
     $e[0]=str_replace ("]","",$e[0]);
     $e[0]=str_replace ("D","",$e[0]);
     $e[0]=str_replace ("C","",$e[0]);
+    $e[0]=str_replace ("S","",$e[0]);
     echo_debug('impress_inc',__LINE__,"p_formula is $p_formula");
     // If there is a FROM clause we must recompute 
     // the time cond
@@ -579,7 +585,7 @@ function ParseFormula($p_cn,$p_label,$p_formula,$p_start,$p_end,$p_eval=true,$p_
       if ( $from == '00.0000' ) {
 		// retrieve the first month of this periode
 		$User=new User($p_cn);
-		$user_periode=$User->getPeriode();
+		$user_periode=$User->get_periode();
 		$periode=getDbValue($p_cn,
 				    "select p_exercice from parm_periode where p_id=$user_periode");
 		$sql_per="select to_char(p_start,'MM.YYYY') as start from parm_periode where ".
@@ -614,8 +620,11 @@ function ParseFormula($p_cn,$p_label,$p_formula,$p_start,$p_end,$p_eval=true,$p_
       $i=$detail['debit'];
     if ( $compute=='cred')
       $i=$detail['credit'];
-
+    if ( $compute=='signed')
+      $i=$detail['debit']-$detail['credit'];
+echo_debug(__FILE__,__LINE__,"Resultat = $i ");
     $p_formula=str_replace($x[0],$i,$p_formula);
+echo_debug(__FILE__,__LINE__,"p_formula = $p_formula ");
 
   }
 
@@ -711,9 +720,10 @@ function CheckFormula($p_string) {
   $p_string=str_replace("<","+",$p_string);
   // eat Space 
   $p_string=str_replace(" ","",$p_string);
-  // Remove D/C 
+  // Remove D/C/S
   $p_string=str_replace("C","",$p_string);
   $p_string=str_replace("D","",$p_string);
+  $p_string=str_replace("S","",$p_string);
   if ( ereg ("^(\\$[a-zA-Z]*[0-9]*=){0,1}((\[{0,1}[0-9]+\.*[0-9]*%{0,1}\]{0,1})+ *([+-\*/])* *(\[{0,1}[0-9]+\.*[0-9]*%{0,1}\]{0,1})*)*(([+-\*/])*\\$([a-zA-Z])+[0-9]*([+-\*/])*)* *( *FROM=[0-9][0-0].20[0-9][0-9]){0,1}$",$p_string) == false)
     {
       return false;
diff --git a/include/impress_jrn.inc.php b/include/impress_jrn.inc.php
index b69aceeeb..bf95bf7c7 100644
--- a/include/impress_jrn.inc.php
+++ b/include/impress_jrn.inc.php
@@ -248,7 +248,7 @@ $w->selected=1;
 echo $w->IOValue('p_simple',$a,'Style d\'impression');
 print "</TR>";
 echo '</TABLE>';
-print widget::submit('bt_html','Impression');
+print widget::submit('bt_html','Visualisation');
 
 echo '</FORM>';
   echo '<span class="notice"> Attention : en-cas d\'impression de journaux centralis&eacute;s, dans le PDF, les montants d&eacute;bit et cr&eacute;dit calcul&eacute;s  par page sont la somme des montants de la page uniquement. Si une op&eacute;ration est sur 2 pages ces montants diff&egrave;reront évidemment. Ces montants doivent &ecirc;tre &eacute;gaux sur la derni&egrave;re page. Pour v&eacute;rifier la balance, utilisez la balance des comptes ou Avanc&eacute;->V&eacute;rification</span>';
diff --git a/include/impress_poste.inc.php b/include/impress_poste.inc.php
index ece12386b..573258277 100644
--- a/include/impress_poste.inc.php
+++ b/include/impress_poste.inc.php
@@ -19,6 +19,7 @@
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 include_once("class_widget.php");
+require_once('class_acc_operation.php');
 /*! \file
  * \brief Print account (html or pdf)
  *        file included from user_impress
@@ -73,11 +74,20 @@ print "<TR><TD>";
 $all=new widget("checkbox");
 $all->label="Tous les postes qui en dépendent";
 $all->disabled=false;
+$all->selected=(isset($_REQUEST['poste_fille']))?true:false;
 echo $all->IOValue("poste_fille");
+echo '</TD></TR><TR><TD>';
+$detail=new widget("checkbox");
+$detail->label="D&eacute;tail des op&eacute;rations";
+$detail->disabled=false;
+$detail->selected=(isset($_REQUEST['oper_detail']))?true:false;
+echo $detail->IOValue("oper_detail");
+echo '</td></tr>';
 echo '</TABLE>';
-print widget::submit('bt_html','Impression');
+print widget::submit('bt_html','Visualisation');
 
 echo '</FORM>';
+echo '<hr>';
 echo '</div>';
 
 //-----------------------------------------------------
@@ -119,9 +129,34 @@ if ( isset( $_POST['bt_html'] ) ) {
   if ( $go == 1) 
     {
       echo '<div class="u_content">';
-      $Poste->HtmlTableHeader();
-      $Poste->HtmlTable();
-      $Poste->HtmlTableHeader();
+      if ( ! isset($_REQUEST['oper_detail']) ) {
+	Acc_Account_Ledger::HtmlTableHeader();
+	$Poste->HtmlTable();
+	echo Acc_Account_Ledger::HtmlTableHeader();
+      } else {
+	//----------------------------------------------------------------------
+	// Detail 
+	//----------------------------------------------------------------------
+	Acc_Account_Ledger::HtmlTableHeader();
+	$Poste->get_row( $_POST['from_periode'], $_POST['to_periode']);
+	if ( empty($Poste->row)) exit();
+	$Poste->load();
+	echo '<table "width=70%">';
+	echo '<tr><td  class="mtitle" colspan="5"><h2 class="info">'. $_POST['poste_id'].' '.$Poste->label.'</h2></td></tr>';
+
+	foreach ($Poste->row as $a) {
+	  $detail=$a;
+	  
+	  echo '<tr><td class="mtitle" colspan="5">'.$detail['j_date'].' '.$detail['jr_internal'].$detail['description'].'</td></tr>';
+
+	  $op=new Acc_Operation($cn);
+	  $op->jr_id=$a['jr_id'];
+	  $op->poste=$_POST['poste_id'];
+	  echo $op->display_jrnx_detail(1);
+	}
+	echo '</table>';
+	echo Acc_Account_Ledger::HtmlTableHeader();
+      }
       echo "</div>";
       exit;
    }
@@ -146,17 +181,47 @@ if ( isset( $_POST['bt_html'] ) ) {
       echo '<div class="u_content">';
 
 
-      $Poste=new Acc_Account_Ledger($cn,$_POST['poste_id']);
-      $Poste->HtmlTableHeader($_POST['poste_id']);
-      $Poste->HtmlTable();
+      if ( ! isset ($_REQUEST['oper_detail'])) {
+	$Poste=new Acc_Account_Ledger($cn,$_POST['poste_id']);
+	echo Acc_Account_Ledger::HtmlTableHeader();
+		
+	foreach ($a_poste as $poste_id ) 
+	  {
+	    $Poste=new Acc_Account_Ledger ($cn,$poste_id['pcm_val']);
+	    $Poste->HtmlTable();
+	  }
+	echo Acc_Account_Ledger::HtmlTableHeader();
+	echo "</div>";
+      } else {
+	//----------------------------------------------------------------------
+	// Detail 
+	//----------------------------------------------------------------------
+	echo Acc_Account_Ledger::HtmlTableHeader();
+	echo '<table "width=70%">';	    
+	foreach ($a_poste as $poste_id ) 
+	  {
+	    $Poste=new Acc_Account_Ledger ($cn,$poste_id['pcm_val']);
+	    $Poste->load();
+	    $Poste->get_row( $_POST['from_periode'], $_POST['to_periode']);
+	    if ( empty($Poste->row)) continue;
+	    echo '<tr><td  class="mtitle"  colspan="5"><h2 class="info">'. $poste_id['pcm_val'].' '.$Poste->label.'</h2></td></tr>';
 
-      foreach ($a_poste as $poste_id ) 
-	{
-	  $Poste=new Acc_Account_Ledger ($cn,$poste_id['pcm_val']);
-	  $Poste->HtmlTable();
-	}
-      $Poste->HtmlTableHeader($_POST['poste_id']);
-      echo "</div>";
+	    $detail=$Poste->row[0];
+	    
+
+	    foreach ($Poste->row as $a) {
+	      echo '<tr><td class="mtitle" colspan="5">'. $detail['j_date'].' '.$detail['jr_internal'].$detail['description'].'</td></tr>';
+
+	      $op=new Acc_Operation($cn);
+	      $op->poste=$poste_id['pcm_val'];
+
+	      $op->jr_id=$a['jr_id'];
+	      echo $op->display_jrnx_detail(1);
+	    }
+	  }
+	echo '</table>';
+	echo Acc_Account_Ledger::HtmlTableHeader();
+      }
       
       exit;
     }
diff --git a/include/impress_rapport.inc.php b/include/impress_rapport.inc.php
index ff1cccd9d..c4928d528 100644
--- a/include/impress_rapport.inc.php
+++ b/include/impress_rapport.inc.php
@@ -204,7 +204,7 @@ echo '<span class="notice"> Attention : vous ne pouvez pas utiliser les &eacute;
 echo '<br>';
 echo '<span class="notice"> Les clauses FROM sont ignorés avec les dates calendriers</span>';
 echo '<br>';
-print widget::submit('bt_html','Impression');
+print widget::submit('bt_html','Visualisation');
 
 echo '</FORM>';
 echo '</div>';
diff --git a/include/jrn.php b/include/jrn.php
index 859eff31c..d13e5d68e 100644
--- a/include/jrn.php
+++ b/include/jrn.php
@@ -185,16 +185,16 @@ function ShowOperationExpert($p_cn,$p_jr_id,$p_mode=1)
 					$content['jr_id'],$element,$sessid,$gDossier);
 	  }//for
 	  $r.= "</div>";
-	}// if ( $a != null ) {
+	}// if ( $a != null ) 
   
 	$search='<INPUT TYPE="BUTTON" VALUE="Cherche" OnClick="SearchJrn(\''.$sessid."',".$gDossier.",'rapt','".$content['jr_montant']."')\">";
 	
 	$r.= '<H2 class="info">rapprochement </H2> 
        <INPUT TYPE="TEXT" name="rapt" value="">'.$search;
-	$r.='<input type="hidden" name="jr_id" value="'.$content['jr_id'].'">';
 	
 	} // if mode == 1
 	
+  $r.='<input type="hidden" name="jr_id" value="'.$content['jr_id'].'">';
   return $r;
 }
 
@@ -541,14 +541,14 @@ function ShowOperationUser($p_cn,$p_jr_id,$p_mode=1)
 					$content['jr_id'],$element,$sessid,$gDossier);
 	  }//for
 	  $r.= "</div>";
-  }// if ( $a != null ) {
+  }// if ( $a != null )
   
   $search='<INPUT TYPE="BUTTON" VALUE="Cherche" OnClick="SearchJrn(\''.$sessid."',".$gDossier.",'rapt','".$content['jr_montant']."')\">";
 
   $r.= '<H2 class="info">rapprochement </H2> 
        <INPUT TYPE="TEXT" name="rapt" value="">'.$search;
-  $r.='<input type="hidden" name="jr_id" value="'.$content['jr_id'].'">';
   } // if p_mode==1
+  $r.='<input type="hidden" name="jr_id" value="'.$content['jr_id'].'">';
   //  echo $r;
   return $r;
 }
diff --git a/include/modele.inc.php b/include/modele.inc.php
index 3324de91d..3f01dd985 100644
--- a/include/modele.inc.php
+++ b/include/modele.inc.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief concerne only the template
+/*!\file 
+ *
+ * 
+ * \brief concerne only the template
  *
  */
 require_once ('class_widget.php');
@@ -64,15 +64,19 @@ if ( isset ($_POST["FMOD_NAME"]) ) {
     {
       $a_lob=pg_fetch_all($Res);
       foreach ($a_lob as $lob) 
-	pg_lo_unlink($cn_mod,$lob['loid']);
+	@pg_lo_unlink($cn_mod,$lob['loid']);
     }
   
   $Res=ExecSql($cn_mod,"truncate table quant_sold");
   $Res=ExecSql($cn_mod,"truncate table quant_purchase");
   $Res=ExecSql($cn_mod,"truncate table centralized");
   $Res=ExecSql($cn_mod,"truncate table stock_goods");
-  $Res=ExecSql($cn_mod,"truncate table jrn");
+  $Res=ExecSql($cn_mod,"truncate jrn cascade");
   $Res=ExecSql($cn_mod,"delete from jrnx");
+  $Res=ExecSql($cn_mod,"delete from del_jrn");
+  $Res=ExecSql($cn_mod,"delete from del_jrnx");
+  $Res=ExecSql($cn_mod,"delete from del_action");
+
   $Res=ExecSql($cn_mod,'delete from operation_analytique');
 
   // TODO 
@@ -88,7 +92,7 @@ if ( isset ($_POST["FMOD_NAME"]) ) {
 	    ' parm_periode cross join jrn_def');
 
   // Reset Sequence
-  $a_seq=array('s_jrn','s_jrn_op','s_centralized','s_stock_goods');
+  $a_seq=array('s_jrn','s_jrn_op','s_centralized','s_stock_goods','s_internal');
   foreach ($a_seq as $seq ) {
     $sql=sprintf("select setval('%s',1,false)",$seq);
     $Res=ExecSql($cn_mod,$sql);
@@ -106,8 +110,6 @@ if ( isset ($_POST["FMOD_NAME"]) ) {
     
     $sql=sprintf ("select setval('s_jrn_%d',1,false)",$row['jrn_def_id']);
     ExecSql($cn_mod,$sql);
-
-
   }
   //---
   // Cleaning Action
diff --git a/include/periode.inc.php b/include/periode.inc.php
index 5e4109fc3..56d3d36e6 100644
--- a/include/periode.inc.php
+++ b/include/periode.inc.php
@@ -19,6 +19,7 @@
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 /*! \file
+ * \brief add, modify, close or delete a period
  */
 $gDossier=dossier::id();
 require_once ('class_widget.php');
diff --git a/include/poste.php b/include/poste.php
index 302ab1b26..9673d1b74 100644
--- a/include/poste.php
+++ b/include/poste.php
@@ -20,7 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 /* $Revision$ */
-
+/*!\file
+ * \brief contains several function for Account, will be removed
+ * \todo remove these files and move those function to class_acc_account
+*/
 /*! 
  * \brief  Return the label of a poste
  * 
diff --git a/include/postgres.php b/include/postgres.php
index 688cc9a39..8e2c54e70 100644
--- a/include/postgres.php
+++ b/include/postgres.php
@@ -431,7 +431,7 @@ function get_array($p_cn,$p_sql) {
  */
 function save_upload_document ($cn,$seq) {
 
-  $new_name=tempnam('/tmp','pj');
+  $new_name=tempnam($_ENV['TMP'],'pj');
   echo_debug('postgres.php',__LINE__,"new name=".$new_name);
   echo_debug(__FILE__.":".__LINE__.$_FILES);
   if ($_FILES["pj"]["error"] > 0)
diff --git a/include/pref.inc.php b/include/pref.inc.php
index 2e0156c70..bb050aa9e 100644
--- a/include/pref.inc.php
+++ b/include/pref.inc.php
@@ -18,7 +18,8 @@
 */
 /* $Revision$ */
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
-/*!\brief this file is always included and then executed
+/*!\file 
+ * \brief this file is always included and then executed
  *        it permits to change the user preferences
  */
 require_once('class_widget.php');
diff --git a/include/quick_writing.inc.php b/include/quick_writing.inc.php
index fc68b5acf..c48694559 100644
--- a/include/quick_writing.inc.php
+++ b/include/quick_writing.inc.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief to write directly into the ledgers,the stock and the tables
+/*!\file 
+ *
+ *
+ * \brief to write directly into the ledgers,the stock and the tables
  * quant_purchase and quant_sold are not changed by this
  *
  */
diff --git a/include/user.inc.php b/include/user.inc.php
index 0a28ca4ba..d50761d16 100644
--- a/include/user.inc.php
+++ b/include/user.inc.php
@@ -20,10 +20,10 @@
 
 // Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
 
-/* !\file 
- */
-
-/* \brief user managemnt
+/*!\file 
+ *
+ *
+ * \brief user managemnt
  *
  */
 
diff --git a/include/user_action_fin.php b/include/user_action_fin.php
index 640ceb51f..84d66f044 100644
--- a/include/user_action_fin.php
+++ b/include/user_action_fin.php
@@ -173,15 +173,17 @@ if ( $action == 'new' ) {
 	}
 	// Save the charge into database
 	if ( isset($_POST['save'] )) {
-	  $r=RecordFin($cn,$_POST,$User,$_GET['p_jrn']);
+	  $internal=RecordFin($cn,$_POST,$User,$_GET['p_jrn']);
 	  // Get number of  lines
 	  $nb_number=$_POST["nb_item"];
 
 	  // submit button in the form
-	  $submit='<h2 class="info">Recorded '.$r.'</h2>';
-
-	  $r.=FormFin($cn,$_GET['p_jrn'],$User->get_periode(),$submit,$_POST,true,  $nb_number,true);
+	  //$submit='<h2 class="info">Enregistr&eacute; '.$r.'</h2>';
+	  $submit="";
+	  $r=FormFin($cn,$_GET['p_jrn'],$User->get_periode(),$submit,$_POST,true,  $nb_number,true);
 	  echo '<div class="u_redcontent">';
+	  echo '<h2 class="info">Enregistr&eacute; '.$internal.'</h2>';
+	  echo $submit;
 	  echo $r;
 	  echo "</div>";
 	  
diff --git a/include/user_action_ven.php b/include/user_action_ven.php
index 5dac3267b..c1a59beca 100644
--- a/include/user_action_ven.php
+++ b/include/user_action_ven.php
@@ -153,7 +153,7 @@ if ( isset($_POST["record_invoice"])) {
   }
 
   // echo "RECORD INVOICE";
-   RecordInvoice($cn,$_POST,$User,$_GET['p_jrn']);
+  list($internal,$comment)=RecordInvoice($cn,$_POST,$User,$_GET['p_jrn']);
 }
 if (isset ($_POST['correct_new_invoice'])) {
   // Check privilege
@@ -179,9 +179,11 @@ if ( isset($_POST["record_and_print_invoice"])) {
   $nb_number=$_POST["nb_item"];
   echo_debug(__FILE__.':'.__LINE__.'- record_and_print_invoice');
   if ( form_verify_input($cn,$p_jrn,$User->get_periode(),$_POST,$nb_number)== true) {
-    $comment=RecordInvoice($cn,$_POST,$User,$_GET['p_jrn']);
-    
+    echo '<div class="u_redcontent">';
+    list($internal,$comment)=RecordInvoice($cn,$_POST,$User,$_GET['p_jrn']);
+    echo '<h2 class="info">Op&eacute;ration '.$internal.' </h2>';
     $form=FormVenteView($cn,$p_jrn,$User->get_periode(),$_POST,$nb_number,'noform',$comment);
+    echo '</div>';
   } else {
     
     echo("A cause d'erreur la facture ne peut-&egrave;tre valid&eacute; ");
diff --git a/include/user_form_ach.php b/include/user_form_ach.php
index 4c5533627..f80072697 100644
--- a/include/user_form_ach.php
+++ b/include/user_form_ach.php
@@ -232,7 +232,7 @@ echo_debug('user_form_ach.php',__LINE__,"Enter FormAchInput($p_cn,$p_jrn,$p_peri
     $Price->size=9;
     $r.=$Price->IOValue("e_march".$i."_buy",$march_buy);
     // vat label
-    $select_tva=make_array($p_cn,"select tva_id,tva_label from tva_rate order by tva_rate desc",1);
+    $select_tva=make_array($p_cn,"select tva_id,tva_label from tva_rate order by tva_rate desc",0);
     $Tva=new widget("select");
     $Tva->table=1;
     $Tva->selected=$march_tva_id;
@@ -994,7 +994,7 @@ function RecordSell($p_cn,$p_array,$p_user,$p_jrn)
 	foreach ($a_vat as $tva_id => $e_tva_amount ) 
 	  {
 	    echo_debug('user_form_ach',__LINE__," tva_amount = $e_tva_amount tva_id=$tva_id");
-	    if ($e_tva_amount == 0 ) continue;
+	    //if ($e_tva_amount == 0 ) continue;
 
 	    $poste=GetTvaPoste($p_cn,$tva_id,'d');
 
diff --git a/include/user_form_fin.php b/include/user_form_fin.php
index 07f18691a..bc28d5475 100644
--- a/include/user_form_fin.php
+++ b/include/user_form_fin.php
@@ -443,7 +443,7 @@ function RecordFin($p_cn,$p_array,$p_user,$p_jrn) {
 	$Res=ExecSql($p_cn,"update jrn set jr_internal='".$internal."' where ".
 	       " jr_grpt_id = ".$seq);
 
-	$comment=$internal_code."  compte : ".GetFicheName($p_cn,$e_bank_account);
+	$comment=$internal."  compte : ".GetFicheName($p_cn,$e_bank_account);
 	if ( FormatString(${"e_other$i"."_comment"}) == null ) {
 	  // Update comment if comment is blank
 	  $Res=ExecSql($p_cn,"update jrn set jr_comment='".$comment."' where jr_grpt_id=".$seq);
@@ -490,6 +490,6 @@ function RecordFin($p_cn,$p_array,$p_user,$p_jrn) {
  
     }
   Commit($p_cn);
-  return $internal_code;
+  return $internal;
 }
 ?>
diff --git a/include/user_form_ven.php b/include/user_form_ven.php
index ed9cc17d4..ac1454627 100644
--- a/include/user_form_ven.php
+++ b/include/user_form_ven.php
@@ -220,7 +220,7 @@ function FormVenInput($p_cn,$p_jrn,$p_periode,$p_array=null,$pview_only=true,$p_
     $r.=$Price->IOValue("e_march".$i."_sell",$march_sell);
     // vat label
     //--
-    $select_tva=make_array($p_cn,"select tva_id,tva_label from tva_rate order by tva_rate desc",1);
+    $select_tva=make_array($p_cn,"select tva_id,tva_label from tva_rate order by tva_rate desc",0);
     $Tva=new widget("select");
     $Tva->table=1;
     $Tva->selected=$march_tva_id;
@@ -823,7 +823,7 @@ function RecordInvoice($p_cn,$p_array,$p_user,$p_jrn)
 		{
 		  foreach ($a_vat_new as $tva_id => $tva_amount ) {
 			$poste=GetTvaPoste($p_cn,$tva_id,'c');
-			if ($tva_amount == 0 ) continue;
+			// if ($tva_amount == 0 ) continue;
 			$r=InsertJrnx($p_cn,'c',$p_user->id,$p_jrn,$poste,$e_date,round($tva_amount,2),$seq,$periode);
 		  }
 		}
diff --git a/include/user_menu.php b/include/user_menu.php
index b037387b7..d5220f4cb 100644
--- a/include/user_menu.php
+++ b/include/user_menu.php
@@ -178,7 +178,7 @@ function ShowMenuCompta($p_high="")
   $str_dossier=dossier::get();
   $p_array=array(
 		 array("user_jrn.php?jrn_type=NONE&".$str_dossier ,"Grand Livre"),
-		 array("user_jrn.php?jrn_type=VEN&".$str_dossier ,"Entrée"),
+		 array("user_jrn.php?jrn_type=VEN&".$str_dossier ,"Vente"),
 		 array("user_jrn.php?jrn_type=ACH&".$str_dossier,"Dépense"),
 		 array("user_jrn.php?jrn_type=FIN&".$str_dossier,"Financier"),
 		 array("user_jrn.php?jrn_type=ODS&".$str_dossier,"Op. Diverses"),
@@ -841,6 +841,9 @@ $r.='<script language="javascript">
 		 array('value'=>'logout','label'=>'Sortir')
 	       );
   if ( $_SESSION['g_topmenu'] == 'SELECT' ) {
+    $lab="";
+    foreach ($amodule as $l) 
+      if ( $l['value'] == $p_from) {$lab=$l['label'];break;}
     $gDossier=dossier::id();
     $r.= '<form method="GET" action="control.php" >';
     $w=new widget('select');
@@ -856,13 +859,15 @@ $r.='<script language="javascript">
     $r.=widget::submit('','Acces Direct').'</td>';
     $r.= '</table>';
     $r.= '</form>';
+    echo '<span style="background-color:red;padding:3px;color:white">'.$lab.'</span>';
+
     $r.= '</div>';
   }
   if ( $_SESSION['g_topmenu'] == 'TEXT' ) {
     $gDossier=dossier::id();
     $r.=    '<table><tr><td class="mtitle2">';
     $r.= '<A class="cell" HREF="javascript:openRecherche(\''.$_REQUEST['PHPSESSID'].'\','.$gDossier.')">'.
-      'Recheche</a></td>';
+      'Recherche</a></td>';
     foreach($amodule as $col ) {
       $url="control.php?".dossier::get()."&m=".$col['value'];
       if ( $p_from==$col['value']) {
diff --git a/sql/upgrade.sql b/sql/upgrade.sql
index a33282acc..3416e02af 100644
--- a/sql/upgrade.sql
+++ b/sql/upgrade.sql
@@ -1,48 +1,5 @@
-begin;
+delete from tva_rate where tva_id in (select tva_id from tva_rate group by tva_id having count(tva_id) > 1);
+alter table tva_rate add constraint tva_id_pk primary key (tva_id);
+alter table quant_purchase add constraint qp_vat_code_fk foreign key(qp_vat_code) references tva_rate(tva_id);
+alter table quant_sold add constraint qs_vat_code_fk foreign key(qs_vat_code) references tva_rate(tva_id);
 
--- insert into parm_code values ('DEP_PRIV',4890,'Depense à charge du gérant');
--- insert into attr_def values (31,'Depense à charge du gérant (partie privée)');
--- alter table quant_purchase add qp_dep_priv numeric(20,4) default 0.0;
-
-CREATE FUNCTION insert_quant_purchase(p_internal text, p_j_id numeric, p_fiche character varying, p_quant numeric, p_price numeric, p_vat numeric, p_vat_code integer, p_nd_amount numeric, p_nd_tva numeric, p_nd_tva_recup numeric,p_dep_priv numeric , p_client character varying) RETURNS void
-    AS $$
-declare
-        fid_client integer;
-        fid_good   integer;
-begin
-        select f_id into fid_client from
-                attr_value join jnt_fic_att_value using (jft_id) where ad_id=23 and av_text=upper(p_client);
-        select f_id into fid_good from
-                attr_value join jnt_fic_att_value using (jft_id) where ad_id=23 and av_text=upper(p_fiche);
-        insert into quant_purchase
-                (qp_internal,
-		j_id,
-		qp_fiche,
-		qp_quantite,
-		qp_price,
-		qp_vat,
-		qp_vat_code,
-		qp_nd_amount,
-		qp_nd_tva,
-		qp_nd_tva_recup,
-		qp_supplier,
-		qp_dep_priv)
-        values
-                (p_internal,
-		p_j_id,
-		fid_good,	
-		p_quant,
-		p_price,
-		p_vat,
-		p_vat_code,
-		p_nd_amount,
-		p_nd_tva,
-		p_nd_tva_recup,
-		fid_client,
-		p_dep_priv);
-        return;
-end;
- $$
-    LANGUAGE plpgsql;
-
-commit;