Download e-book for iPad: Gestion de trésorerie by Desbrières, Philippe; Poincelot, Evelyne

By Desbrières, Philippe; Poincelot, Evelyne

ISBN-10: 2847696806

ISBN-13: 9782847696806

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Example text

Commission de plus fort découvert (CPm) Cette commission est calculée sur la base du plus fort découvert du mois, mais n'est payée qu'en fin de trimestre civil lors de l'arrêté du compte . Son taux est habituellement égal à 1/2 000 (soit 0,05 %), c'est·à·dire le double du taux de la commission de mouvement. Ainsi, si le solde débiteur maximal des mois de juillet, août et septembre est respectivement égal à 400 000, 25 000 et 150 000, la CPFD du trimestre sera égale à 575 000 x 0,05 % = 287,5 euros.

Les taux directeurs sur le marché monétaire Taux EONIA EU RI BOR Corridor de la BCE Détermination Taux Moyen Pondéré, résultant de toutes les opéra· tions au jour le jour de prêts non garantis, réalisés par les banques retenues pour le calcul de l'EURIBOR. Moyenne arithmétique des taux déclarati fs, obtenue à partir d'un panel des établissements bancaires repré· sentatifs de la zone euro. Corridor d'évolution des taux d'intérêt à court terme du marché monétaire de la zone euro, fixé par la Banque Centrale européenne.

Letaux d'escomptenominal (ouannonce)estégalà10% le coût réel de l'escompte. c. s'évalue de préférence en calculant un taux actuariel annualisé. en tenant compte des facteurs suivants: - le gân de jw-s de banque: si l'elfe! avait étéremis à l'enœissemert (au moins six jours avant l'échéance). rentreprise n'aurait étécréditée que le 4 juillet (cf ta~eau 21) aklrs que rescompte lui permet d'être créditée en valeur le 12 mai. Elle bénéfcie dooc du financement ~ndant 22 jours alors que 20 jours d'agils lui sort facturés (cf supra.

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Gestion de trésorerie by Desbrières, Philippe; Poincelot, Evelyne


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