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{"sheet":"1er trimestre","index":0,"n_rows":37,"n_cols":11,"rows_kept":37,"merged":[[2,8,2,10],[4,7,4,9],[6,3,6,5],[8,2,8,5],[8,7,8,10],[9,7,11,7],[9,8,11,8],[9,9,11,9],[9,10,11,10],[15,7,15,8],[17,3,17,4],[17,7,17,9],[19,3,19,4],[19,7,19,9],[23,7,23,10],[24,7,24,9],[25,7,25,9],[26,7,26,9],[27,7,27,9],[29,2,29,4],[29,7,29,9],[31,2,31,5],[31,7,31,9],[32,7,32,9],[33,7,33,9],[36,2,36,4],[36,7,36,9]]}
[]
[]
[null,null,"Arrêté de compte","1° trimestre","Année",null,null,"Banque :"]
[]
[{"$nulls":7},"Coefficient des nombres débiteurs : "]
[]
[null,null,"A - Découvert",{"$f":"IF(AND(F11>0,F13>0),\"taux fixe ou taux variable ? Pas les deux !\",\" \")","v":" "},null,null,{"$f":"IF(AND(F11>0,F13>0),1,0)","v":0}]
[]
[null,null,"I - Intérêts débiteurs",{"$nulls":4},"II - Commission du plus fort découvert"]
[null,null,"1. Taux fixe","Base","Taux","Montant",null,"Mois","Bases \nmensuelles","Taux","Montant"]
[null,null,"Nombres débiteurs 1er trimestre",null,null,{"$f":"IF(coef=\"A\",D11*E11/360,IF(coef=\"B\",D11*E11/3.6, IF(coef=\"C\",D11*E11,\" \")))","v":" "}]
[null,null,"2. Taux variable","Base","Taux","Montant"]
[null,null,"Nombres débiteurs janvier",null,{"$f":"IF(D13=0,0,IF(coef=\"A\",(F13*360)/D13,IF(coef=\"B\",(F13*3.6)/D13,IF(coef=\"C\",F13/D13,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de janvier",null,{"v":0.008,"d":"0.80%"},{"$f":"IF(ISERROR(I13*J13),\" \",I13*J13)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs février",null,{"$f":"IF(D14=0,0,IF(coef=\"A\",(F14*360)/D14,IF(coef=\"B\",(F14*3.6)/D14,IF(coef=\"C\",F14/D14,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de février",null,{"$f":"J13","v":{"v":0.008,"d":"0.80%"}},{"$f":"IF(ISERROR(I14*J14),\" \",I14*J14)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs mars",null,{"$f":"IF(D15=0,0,IF(coef=\"A\",(F15*360)/D15,IF(coef=\"B\",(F15*3.6)/D15,IF(coef=\"C\",F15/D15,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de mars",null,{"$f":"J13","v":{"v":0.008,"d":"0.80%"}},{"$f":"IF(ISERROR(I15*J15),\" \",I15*J15)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Total",{"$f":"SUM(D13:D15)","v":0},{"$f":"IF(D16=0,0,IF(coef=\"A\",(F16*360)/D16,IF(coef=\"B\",(F16*3.6)/D16,IF(coef=\"C\",F16/D16,\" \"))))","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(F13:F15)","v":{"v":0,"d":"0.00 "}},{"$nulls":3},"Total",{"$f":"SUM(K13:K15)","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"I - Intérêts débiteurs",null,{"$f":"IF(ISERROR(IF(F11=0,F13,F11)),0,IF(F11=0,F13,F11))","v":" "},null,"II - Commission du plus fort découvert",null,null,{"$f":"IF(ISERROR(MIN(F18/2,K16)),0,MIN(F18/2,K16))","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"=> Coût total du découvert",null,{"$f":"IF(ISERROR(F18+K18),0,F18+K18)","v":{"v":0,"d":"0.00 "}},null,"Taux effectif sur plus fort découvert",null,null,{"$f":"IF(K18=0,0,IF(coef=\"A\",(K18*360)/(D11+D16),IF(coef=\"B\",(K18*3.6)/(D11+D16),IF(coef=\"C\",K18/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[{"$nulls":4},"Taux global",{"$f":"IF((D11+D16)=0,0,IF(coef=\"A\",(F20*360)/(D11+D16),IF(coef=\"B\",(F20*3.6)/(D11+D16),IF(coef=\"C\",F334/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[null,null,"B - Commission de mouvements",{"$nulls":4},"C - Commission de gestion"]
[null,null,"Nature","Base","Taux","Montant",{"$nulls":4},"Montant"]
[null,null,"Montant brut ",null,null,{"$f":"E26*D26","v":{"v":0,"d":"0.00 "}},null,"Montant forfaitaire trimestriel"]
[null,null,"Intérêts créditeurs fictifs",null,null,{"$f":"E27*D27/360","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"J27*I27/360","v":{"v":0,"d":"0.00 "}}]
[null,null,"Réduction de la commission de mouvements : ",null,null,{"$f":"IF(ISERROR(IF(F27-F11>=0,F27-F11,0)),0,IF(F27-F11>=0,F27-F11,0))","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"IF(ISERROR(IF(K27-K11>=0,K27-K11,0)),0,IF(K27-K11>=0,K27-K11,0))","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"Montant de la commission de mouvements",null,null,{"$f":"F26-F28","v":{"v":0,"d":"0.00 "}},null,"Commissions soumises à TVA ?",null,null,"OUI"]
[]
[null,null,"Taxe sur la valeur ajoutée",{"$nulls":4},"Montant total des agios du 1er trimestre",null,null,{"$f":"IF(ISBLANK(F3),\" \",F3)","v":" "}]
[null,null,"Commissions soumises à la TVA","Base ","Taux","Montant",null,"Montant hors taxe des agios",null,null,{"$f":"IF(ISERROR(F20+F30+K26),0,F20+F30+K26)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de mouvement",{"$f":"IF(K30=\"oui\",F30,0)","v":{"v":0,"d":"0.00 "}},{"v":0.2,"d":"20.00%"},{"$f":"E34*D34","v":{"v":0,"d":"0.00 "}},null,"Montant de la TVA",null,null,{"$f":"F37","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de gestion",{"$f":"IF(K30=\"oui\",K26,0)","v":{"v":0,"d":"0.00 "}},{"$f":"E34","v":{"v":0.2,"d":"20.00%"}},{"$f":"E35*D35","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"TVA",null,null,{"$f":"SUM(F34:F35)","v":{"v":0,"d":"0.00 "}},null,"Montant total TTC des agios",null,null,{"$f":"+K34+K33","v":{"v":0,"d":"0.00 "}}]

{"sheet":"2ème trimestre","index":1,"n_rows":37,"n_cols":13,"rows_kept":37,"merged":[[2,8,2,10],[4,7,4,9],[6,3,6,5],[8,2,8,5],[8,7,8,10],[9,7,11,7],[9,8,11,8],[9,9,11,9],[9,10,11,10],[15,7,15,8],[17,3,17,4],[17,7,17,9],[19,3,19,4],[19,7,19,9],[23,7,23,10],[24,7,24,9],[25,7,25,9],[26,7,26,9],[27,7,27,9],[29,2,29,4],[29,7,29,9],[31,2,31,5],[31,7,31,9],[32,7,32,9],[33,7,33,9],[36,2,36,4],[36,7,36,9]]}
[]
[{"$nulls":4},{"$f":"IF(ISBLANK(Année),\"année à renseigner dans l'onglet du 1er trimestre\",\" \")","v":"année à renseigner dans l'onglet du 1er trimestre"}]
[null,null,"Arrêté de compte","2° trimestre","Année",{"$f":"IF(ISBLANK(Année),\" \",Année)","v":" "},null,"Banque :",{"$f":"IF(ISBLANK(Banque),\" \",Banque)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(Banque),\" banque à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" banque à renseigner dans l'onglet du 1er trimestre"}]
[]
[{"$nulls":7},"Coefficient des nombres débiteurs : ",null,null,{"$f":"IF(ISBLANK(coef),\" \",coef)","v":" "},null,{"$f":"IF(ISBLANK(coef),\" coefficient à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" coefficient à renseigner dans l'onglet du 1er trimestre"}]
[]
[null,null,"A - Découvert",{"$f":"IF(AND(F11>0,F13>0),\"taux fixe ou taux variable ? Pas les deux !\",\" \")","v":" "},null,null,{"$f":"IF(AND(F11>0,F13>0),1,0)","v":0}]
[]
[null,null,"I - Intérêts débiteurs",{"$nulls":4},"II - Commission du plus fort découvert"]
[null,null,"1. Taux fixe","Base","Taux","Montant",null,"Mois","Bases \nmensuelles","Taux","Montant"]
[null,null,"Nombres débiteurs 2ème trimestre",null,null,{"$f":"IF(coef=\"A\",D11*E11/360,IF(coef=\"B\",D11*E11/3.6, IF(coef=\"C\",D11*E11,\" \")))","v":" "}]
[null,null,"2. Taux variable","Base","Taux","Montant"]
[null,null,"Nombres débiteurs avril",null,{"$f":"IF(D13=0,0,IF(coef=\"A\",(F13*360)/D13,IF(coef=\"B\",(F13*3.6)/D13,IF(coef=\"C\",F13/D13,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois d'avril",null,null,{"$f":"IF(ISERROR(I13*J13),\" \",I13*J13)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs mai",null,{"$f":"IF(D14=0,0,IF(coef=\"A\",(F14*360)/D14,IF(coef=\"B\",(F14*3.6)/D14,IF(coef=\"C\",F14/D14,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de mai",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I14*J14),\" \",I14*J14)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs juin",null,{"$f":"IF(D15=0,0,IF(coef=\"A\",(F15*360)/D15,IF(coef=\"B\",(F15*3.6)/D15,IF(coef=\"C\",F15/D15,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de juin",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I15*J15),\" \",I15*J15)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Total",{"$f":"SUM(D13:D15)","v":0},{"$f":"IF(D16=0,0,IF(coef=\"A\",(F16*360)/D16,IF(coef=\"B\",(F16*3.6)/D16,IF(coef=\"C\",F16/D16,\" \"))))","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(F13:F15)","v":{"v":0,"d":"0.00 "}},{"$nulls":3},"Total",{"$f":"SUM(K13:K15)","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"I - Intérêts débiteurs",null,{"$f":"IF(ISERROR(IF(F11=0,F13,F11)),0,IF(F11=0,F13,F11))","v":" "},null,"II - Commission du plus fort découvert",null,null,{"$f":"IF(ISERROR(MIN(F18/2,K16)),0,MIN(F18/2,K16))","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"=> Coût total du découvert",null,{"$f":"IF(ISERROR(F18+K18),0,F18+K18)","v":{"v":0,"d":"0.00 "}},null,"Taux effectif sur plus fort découvert",null,null,{"$f":"IF(K18=0,0,IF(coef=\"A\",(K18*360)/(D11+D16),IF(coef=\"B\",(K18*3.6)/(D11+D16),IF(coef=\"C\",K18/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[{"$nulls":4},"Taux effectif",{"$f":"IF((D11+D16)=0,0,IF(coef=\"A\",(F20*360)/(D11+D16),IF(coef=\"B\",(F20*3.6)/(D11+D16),IF(coef=\"C\",F334/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[null,null,"B - Commission de mouvements",{"$nulls":4},"C - Commission de gestion"]
[null,null,"Nature","Base","Taux","Montant",{"$nulls":4},"Montant"]
[null,null,"Montant brut ",null,null,{"$f":"E26*D26","v":{"v":0,"d":"0.00 "}},null,"Montant forfaitaire trimestriel"]
[null,null,"Intérêts créditeurs fictifs",null,null,{"$f":"E27*D27/360","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"J27*I27/360","v":{"v":0,"d":"0.00 "}}]
[null,null,"Réduction de la commission de mouvements : ",null,null,{"$f":"IF(ISERROR(IF(F27-F11>=0,F27-F11,0)),0,IF(F27-F11>=0,F27-F11,0))","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"IF(ISERROR(IF(K27-K11>=0,K27-K11,0)),0,IF(K27-K11>=0,K27-K11,0))","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"Montant de la commission de mouvements",null,null,{"$f":"F26-F28","v":{"v":0,"d":"0.00 "}},null,"Commissions soumises à TVA ?",null,null,{"$f":"IF(ISBLANK(tva),\" \",tva)","v":"OUI"},null,{"$f":"IF(ISBLANK(tva),\" réponse à indiquer dans l'onglet du 1er trimestre\",\" \")","v":" "}]
[]
[null,null,"Taxe sur la valeur ajoutée",{"$nulls":4},"Montant total des agios du 2ème trimestre",null,null,{"$f":"IF(ISBLANK(F3),\" \",F3)","v":" "}]
[null,null,"Commissions soumises à la TVA","Base","Taux","Montant",null,"Montant hors taxe des agios",null,null,{"$f":"IF(ISERROR(F20+F30+K26),0,F20+F30+K26)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de mouvement",{"$f":"IF(K30=\"oui\",F30,0)","v":{"v":0,"d":"0.00 "}},{"v":0.2,"d":"20.00%"},{"$f":"E34*D34","v":{"v":0,"d":"0.00 "}},null,"Montant de la TVA",null,null,{"$f":"F37","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de gestion",{"$f":"IF(K30=\"oui\",K26,0)","v":{"v":0,"d":"0.00 "}},{"$f":"E34","v":{"v":0.2,"d":"20.00%"}},{"$f":"E35*D35","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"TVA",null,null,{"$f":"SUM(F34:F35)","v":{"v":0,"d":"0.00 "}},null,"Montant total TTC des agios",null,null,{"$f":"+K34+K33","v":{"v":0,"d":"0.00 "}}]

{"sheet":"3ème trimestre","index":2,"n_rows":37,"n_cols":13,"rows_kept":37,"merged":[[2,8,2,10],[4,7,4,9],[6,3,6,5],[8,2,8,5],[8,7,8,10],[9,7,11,7],[9,8,11,8],[9,9,11,9],[9,10,11,10],[15,7,15,8],[17,3,17,4],[17,7,17,9],[19,3,19,4],[19,7,19,9],[23,7,23,10],[24,7,24,9],[25,7,25,9],[26,7,26,9],[27,7,27,9],[29,2,29,4],[29,7,29,9],[31,2,31,5],[31,7,31,9],[32,7,32,9],[33,7,33,9],[36,2,36,4],[36,7,36,9]]}
[]
[{"$nulls":4},{"$f":"IF(ISBLANK(Année),\"année à renseigner dans l'onglet du 1er trimestre\",\" \")","v":"année à renseigner dans l'onglet du 1er trimestre"}]
[null,null,"Arrêté de compte","3° trimestre","Année",{"$f":"IF(ISBLANK(Année),\" \",Année)","v":" "},null,"Banque :",{"$f":"IF(ISBLANK(Banque),\" \",Banque)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(Banque),\" banque à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" banque à renseigner dans l'onglet du 1er trimestre"}]
[]
[{"$nulls":7},"Coefficient des nombres débiteurs : ",null,null,{"$f":"IF(ISBLANK(coef),\" \",coef)","v":" "},null,{"$f":"IF(ISBLANK(coef),\" coefficient à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" coefficient à renseigner dans l'onglet du 1er trimestre"}]
[]
[null,null,"A - Découvert",{"$f":"IF(AND(F11>0,F13>0),\"taux fixe ou taux variable ? Pas les deux !\",\" \")","v":" "},null,null,{"$f":"IF(AND(F11>0,F13>0),1,0)","v":0}]
[]
[null,null,"I - Intérêts débiteurs",{"$nulls":4},"II - Commission du plus fort découvert"]
[null,null,"1. Taux fixe","Base","Taux","Montant",null,"Mois","Bases \nmensuelles","Taux","Montant"]
[null,null,"Nombres débiteurs 3ème trimestre",null,null,{"$f":"IF(coef=\"A\",D11*E11/360,IF(coef=\"B\",D11*E11/3.6, IF(coef=\"C\",D11*E11,\" \")))","v":" "}]
[null,null,"2. Taux variable","Base","Taux","Montant"]
[null,null,"Nombres débiteurs juillet",null,{"$f":"IF(D13=0,0,IF(coef=\"A\",(F13*360)/D13,IF(coef=\"B\",(F13*3.6)/D13,IF(coef=\"C\",F13/D13,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de juillet",null,null,{"$f":"IF(ISERROR(I13*J13),\" \",I13*J13)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs août",null,{"$f":"IF(D14=0,0,IF(coef=\"A\",(F14*360)/D14,IF(coef=\"B\",(F14*3.6)/D14,IF(coef=\"C\",F14/D14,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois d'août",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I14*J14),\" \",I14*J14)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs septembre",null,{"$f":"IF(D15=0,0,IF(coef=\"A\",(F15*360)/D15,IF(coef=\"B\",(F15*3.6)/D15,IF(coef=\"C\",F15/D15,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de septembre",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I15*J15),\" \",I15*J15)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Total",{"$f":"SUM(D13:D15)","v":0},{"$f":"IF(D16=0,0,IF(coef=\"A\",(F16*360)/D16,IF(coef=\"B\",(F16*3.6)/D16,IF(coef=\"C\",F16/D16,\" \"))))","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(F13:F15)","v":{"v":0,"d":"0.00 "}},{"$nulls":3},"Total",{"$f":"SUM(K13:K15)","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"I - Intérêts débiteurs",null,{"$f":"IF(ISERROR(IF(F11=0,F13,F11)),0,IF(F11=0,F13,F11))","v":" "},null,"II - Commission du plus fort découvert",null,null,{"$f":"IF(ISERROR(MIN(F18/2,K16)),0,MIN(F18/2,K16))","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"=> Coût total du découvert",null,{"$f":"IF(ISERROR(F18+K18),0,F18+K18)","v":{"v":0,"d":"0.00 "}},null,"Taux effectif sur plus fort découvert",null,null,{"$f":"IF(K18=0,0,IF(coef=\"A\",(K18*360)/(D11+D16),IF(coef=\"B\",(K18*3.6)/(D11+D16),IF(coef=\"C\",K18/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[{"$nulls":4},"Taux effectif",{"$f":"IF((D11+D16)=0,0,IF(coef=\"A\",(F20*360)/(D11+D16),IF(coef=\"B\",(F20*3.6)/(D11+D16),IF(coef=\"C\",F334/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[null,null,"B - Commission de mouvements",{"$nulls":4},"C - Commission de gestion"]
[null,null,"Nature","Base","Taux","Montant",{"$nulls":4},"Montant"]
[null,null,"Montant brut ",null,null,{"$f":"E26*D26","v":{"v":0,"d":"0.00 "}},null,"Montant forfaitaire trimestriel"]
[null,null,"Intérêts créditeurs fictifs",null,null,{"$f":"E27*D27/360","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"J27*I27/360","v":{"v":0,"d":"0.00 "}}]
[null,null,"Réduction de la commission de mouvements : ",null,null,{"$f":"IF(ISERROR(IF(F27-F11>=0,F27-F11,0)),0,IF(F27-F11>=0,F27-F11,0))","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"IF(ISERROR(IF(K27-K11>=0,K27-K11,0)),0,IF(K27-K11>=0,K27-K11,0))","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"Montant de la commission de mouvements",null,null,{"$f":"F26-F28","v":{"v":0,"d":"0.00 "}},null,"Commissions soumises à TVA ?",null,null,{"$f":"IF(ISBLANK(tva),\" \",tva)","v":"OUI"},null,{"$f":"IF(ISBLANK(tva),\" réponse à indiquer dans l'onglet du 1er trimestre\",\" \")","v":" "}]
[]
[null,null,"Taxe sur la valeur ajoutée",{"$nulls":4},"Montant total des agios du 3ème trimestre",null,null,{"$f":"IF(ISBLANK(F3),\" \",F3)","v":" "}]
[null,null,"Commissions soumises à la TVA","Base","Taux","Montant",null,"Montant hors taxe des agios",null,null,{"$f":"IF(ISERROR(F20+F30+K26),0,F20+F30+K26)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de mouvement",{"$f":"IF(K30=\"oui\",F30,0)","v":{"v":0,"d":"0.00 "}},null,{"$f":"E34*D34","v":{"v":0,"d":"0.00 "}},null,"Montant de la TVA",null,null,{"$f":"F37","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de gestion",{"$f":"IF(K30=\"oui\",K26,0)","v":{"v":0,"d":"0.00 "}},{"$f":"E34","v":{"v":0,"d":"0.00%"}},{"$f":"E35*D35","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"TVA",null,null,{"$f":"SUM(F34:F35)","v":{"v":0,"d":"0.00 "}},null,"Montant total TTC des agios",null,null,{"$f":"+K34+K33","v":{"v":0,"d":"0.00 "}}]

{"sheet":"4ème trimestre","index":3,"n_rows":37,"n_cols":13,"rows_kept":37,"merged":[[2,8,2,10],[4,7,4,9],[6,3,6,5],[8,2,8,5],[8,7,8,10],[9,7,11,7],[9,8,11,8],[9,9,11,9],[9,10,11,10],[15,7,15,8],[17,3,17,4],[17,7,17,9],[19,3,19,4],[19,7,19,9],[23,7,23,10],[24,7,24,9],[25,7,25,9],[26,7,26,9],[27,7,27,9],[29,2,29,4],[29,7,29,9],[31,2,31,5],[31,7,31,9],[32,7,32,9],[33,7,33,9],[36,2,36,4],[36,7,36,9]]}
[]
[{"$nulls":4},{"$f":"IF(ISBLANK(Année),\"année à renseigner dans l'onglet du 1er trimestre\",\" \")","v":"année à renseigner dans l'onglet du 1er trimestre"}]
[null,null,"Arrêté de compte","4° trimestre","Année",{"$f":"IF(ISBLANK(Année),\" \",Année)","v":" "},null,"Banque :",{"$f":"IF(ISBLANK(Banque),\" \",Banque)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(Banque),\" banque à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" banque à renseigner dans l'onglet du 1er trimestre"}]
[]
[{"$nulls":7},"Coefficient des nombres débiteurs : ",null,null,{"$f":"IF(ISBLANK(coef),\" \",coef)","v":" "},null,{"$f":"IF(ISBLANK(coef),\" coefficient à renseigner dans l'onglet du 1er trimestre\",\" \")","v":" coefficient à renseigner dans l'onglet du 1er trimestre"}]
[]
[null,null,"A - Découvert",{"$f":"IF(AND(F11>0,F13>0),\"taux fixe ou taux variable ? Pas les deux !\",\" \")","v":" "},null,null,{"$f":"IF(AND(F11>0,F13>0),1,0)","v":0}]
[]
[null,null,"I - Intérêts débiteurs",{"$nulls":4},"II - Commission du plus fort découvert"]
[null,null,"1. Taux fixe","Base","Taux","Montant",null,"Mois","Bases \nmensuelles","Taux","Montant"]
[null,null,"Nombres débiteurs 4ème trimestre",null,null,{"$f":"IF(coef=\"A\",D11*E11/360,IF(coef=\"B\",D11*E11/3.6, IF(coef=\"C\",D11*E11,\" \")))","v":" "}]
[null,null,"2. Taux variable","Base","Taux","Montant"]
[null,null,"Nombres débiteurs octobre",{"$nulls":4},"Mois d'octobre",null,null,{"$f":"IF(ISERROR(I13*J13),\" \",I13*J13)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs novembre",null,{"$f":"IF(D14=0,0,IF(coef=\"A\",(F14*360)/D14,IF(coef=\"B\",(F14*3.6)/D14,IF(coef=\"C\",F14/D14,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de novembre",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I14*J14),\" \",I14*J14)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Nombres débiteurs décembre",null,{"$f":"IF(D15=0,0,IF(coef=\"A\",(F15*360)/D15,IF(coef=\"B\",(F15*3.6)/D15,IF(coef=\"C\",F15/D15,\" \"))))","v":{"v":0,"d":"0.00%"}},null,null,"Mois de décembre",null,{"$f":"J13","v":{"v":0,"d":"0.00%"}},{"$f":"IF(ISERROR(I15*J15),\" \",I15*J15)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Total",{"$f":"SUM(D13:D15)","v":0},{"$f":"IF(D16=0,0,IF(coef=\"A\",(F16*360)/D16,IF(coef=\"B\",(F16*3.6)/D16,IF(coef=\"C\",F16/D16,\" \"))))","v":{"v":0,"d":"0.00%"}},{"$f":"SUM(F13:F15)","v":{"v":0,"d":"0.00 "}},{"$nulls":3},"Total",{"$f":"SUM(K13:K15)","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"I - Intérêts débiteurs",null,{"$f":"IF(ISERROR(IF(F11=0,F13,F11)),0,IF(F11=0,F13,F11))","v":" "},null,"II - Commission du plus fort découvert",null,null,{"$f":"IF(ISERROR(MIN(F18/2,K16)),0,MIN(F18/2,K16))","v":{"v":0,"d":"0.00 "}}]
[]
[{"$nulls":3},"=> Coût total du découvert",null,{"$f":"IF(ISERROR(F18+K18),0,F18+K18)","v":{"v":0,"d":"0.00 "}},null,"Taux effectif sur plus fort découvert",null,null,{"$f":"IF(K18=0,0,IF(coef=\"A\",(K18*360)/(D11+D16),IF(coef=\"B\",(K18*3.6)/(D11+D16),IF(coef=\"C\",K18/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[{"$nulls":4},"Taux effectif",{"$f":"IF((D11+D16)=0,0,IF(coef=\"A\",(F20*360)/(D11+D16),IF(coef=\"B\",(F20*3.6)/(D11+D16),IF(coef=\"C\",F334/(D11+D16),\" \"))))","v":{"v":0,"d":"0.00%"}}]
[]
[null,null,"B - Commission de mouvements",{"$nulls":4},"C - Commission de gestion"]
[null,null,"Nature","Base","Taux","Montant",{"$nulls":4},"Montant"]
[null,null,"Montant brut ",null,null,{"$f":"E26*D26","v":{"v":0,"d":"0.00 "}},null,"Montant forfaitaire trimestriel"]
[null,null,"Intérêts créditeurs fictifs",null,null,{"$f":"E27*D27/360","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"J27*I27/360","v":{"v":0,"d":"0.00 "}}]
[null,null,"Réduction de la commission de mouvements : ",null,null,{"$f":"IF(ISERROR(IF(F27-F11>=0,F27-F11,0)),0,IF(F27-F11>=0,F27-F11,0))","v":{"v":0,"d":"0.00 "}},{"$nulls":4},{"$f":"IF(ISERROR(IF(K27-K11>=0,K27-K11,0)),0,IF(K27-K11>=0,K27-K11,0))","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"Montant de la commission de mouvements",null,null,{"$f":"F26-F28","v":{"v":0,"d":"0.00 "}},null,"Commissions soumises à TVA ?",null,null,{"$f":"IF(ISBLANK(tva),\" \",tva)","v":"OUI"},null,{"$f":"IF(ISBLANK(tva),\" réponse à indiquer dans l'onglet du 1er trimestre\",\" \")","v":" "}]
[]
[null,null,"Taxe sur la valeur ajoutée",{"$nulls":4},"Montant total des agios du 4ème trimestre",null,null,{"$f":"IF(ISBLANK(F3),\" \",F3)","v":" "}]
[null,null,"Commissions soumises à la TVA","Base","Taux","Montant",null,"Montant hors taxe des agios",null,null,{"$f":"IF(ISERROR(F20+F30+K26),0,F20+F30+K26)","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de mouvement",{"$f":"IF(K30=\"oui\",F30,0)","v":{"v":0,"d":"0.00 "}},null,{"$f":"E34*D34","v":{"v":0,"d":"0.00 "}},null,"Montant de la TVA",null,null,{"$f":"F37","v":{"v":0,"d":"0.00 "}}]
[null,null,"Commission de gestion",{"$f":"IF(K30=\"oui\",K26,0)","v":{"v":0,"d":"0.00 "}},{"$f":"E34","v":{"v":0,"d":"0.00%"}},{"$f":"E35*D35","v":{"v":0,"d":"0.00 "}}]
[]
[null,null,"TVA",null,null,{"$f":"SUM(F34:F35)","v":{"v":0,"d":"0.00 "}},null,"Montant total TTC des agios",null,null,{"$f":"+K34+K33","v":{"v":0,"d":"0.00 "}}]

{"sheet":"Récapitulatif","index":4,"n_rows":10,"n_cols":7,"rows_kept":10,"merged":[[1,3,1,5]]}
[]
[null,"Récapitulatif des agios"," Banque : ",{"$f":"IF(ISBLANK(Banque),\" \",Banque)","v":" "},null,null,{"$f":"IF(ISBLANK(Année),\" \",Année)","v":" "}]
[null,"Arrêté de compte","1° trimestre","2° trimestre","3° trimestre","4° trimestre","Total"]
[null,"Intérêts débiteurs",{"$f":"'1er trimestre'!F18","v":" "},{"$f":"'2ème trimestre'!F18","v":" "},{"$f":"'3ème trimestre'!F18","v":" "},{"$f":"'4ème trimestre'!F18","v":" "},{"$f":"SUM(C4:F4)","v":{"v":0,"d":"0.00 "}}]
[null,"Commission du plus fort découvert",{"$f":"IF(ISERROR('1er trimestre'!K18),0,'1er trimestre'!K18)","v":{"v":0,"d":"0.00 "}},{"$f":"IF(ISERROR('2ème trimestre'!K18),0,'2ème trimestre'!K18)","v":{"v":0,"d":"0.00 "}},{"$f":"IF(ISERROR('3ème trimestre'!K18),0,'3ème trimestre'!K18)","v":{"v":0,"d":"0.00 "}},{"$f":"IF(ISERROR('4ème trimestre'!K18),0,'4ème trimestre'!K18)","v":{"v":0,"d":"0.00 "}},{"$f":"SUM(C5:F5)","v":{"v":0,"d":"0.00 "}}]
[null,"Coût total du découvert",{"$f":"SUM(C4:C5)","v":{"v":0,"d":"0.00 "}},{"$f":"SUM(D4:D5)","v":{"v":0,"d":"0.00 "}},{"v":0,"d":"0.00 "},{"v":0,"d":"0.00 "},{"v":0,"d":"0.00 "}]
[null,"Taux d'intérêt global",{"$f":"'1er trimestre'!F22","v":{"v":0,"d":"0.00%"}},{"$f":"'2ème trimestre'!F22","v":{"v":0,"d":"0.00%"}},{"$f":"'3ème trimestre'!F22","v":{"v":0,"d":"0.00%"}},{"$f":"'4ème trimestre'!F22","v":{"v":0,"d":"0.00%"}},{"$f":"IF(OR(D7=0,E7=0,F7=0),\" \",AVERAGE(C7:F7))","v":" "}]
[null,"Commission de mouvements",{"$f":"'1er trimestre'!F30","v":{"v":0,"d":"0.00 "}},{"$f":"'2ème trimestre'!F30","v":{"v":0,"d":"0.00 "}},{"$f":"'3ème trimestre'!F30","v":{"v":0,"d":"0.00 "}},{"$f":"'4ème trimestre'!F30","v":{"v":0,"d":"0.00 "}},{"$f":"SUM(C8:F8)","v":{"v":0,"d":"0.00 "}}]
[null,"Commission de gestion",{"$f":"'1er trimestre'!K26","v":{"v":0,"d":"0.00 "}},{"$f":"'2ème trimestre'!K26","v":{"v":0,"d":"0.00 "}},{"$f":"'3ème trimestre'!K26","v":{"v":0,"d":"0.00 "}},{"$f":"'4ème trimestre'!K26","v":{"v":0,"d":"0.00 "}},{"v":0,"d":"0.00 "}]
[null,"Montant total des agios HT",{"$f":"C6+C8+C9","v":{"v":0,"d":"0.00 "}},{"$f":"D6+D8+D9","v":{"v":0,"d":"0.00 "}},{"v":0,"d":"0.00 "},{"v":0,"d":"0.00 "},{"v":0,"d":"0.00 "}]