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A French financial balance sheet diagram showing 'Actif' and 'Passif' sections with stacked labeled blocks and a total equation.

A French financial balance sheet diagram showing 'Actif' and 'Passif' sections with stacked labeled blocks and a total equation.

Cr茅e un tableau de bilan comptable (T-account) pour un pouvoir local. 脌 gauche (ACTIF / Emplois), liste les cat茅gories : Classe 2 (Actifs immobilis茅s), Classe 3 (Stocks), Classe 4 (Cr茅ances 脿 un an au plus), Classe 5 (Valeurs disponibles). 脌 droite (PASSIF / Ressources), liste : Classe 1 (Fonds propres et dettes 脿 long terme), Classe 16 (Provisions pour risques et charges), Classe 4 (Dettes 脿 un an au plus), Classe 49 (Comptes de r茅gularisation). Ajoute une mention en bas : Total Actif = Total Passif. Voir plus

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