{"id":206172,"date":"2019-04-11T12:24:30","date_gmt":"2019-04-11T11:24:30","guid":{"rendered":"http:\/\/kapitalis.com\/tunisie\/?p=206172"},"modified":"2019-04-11T12:24:30","modified_gmt":"2019-04-11T11:24:30","slug":"tunisie-leasing-net-repli-de-233-du-resultat-net-en-2018","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2019\/04\/11\/tunisie-leasing-net-repli-de-233-du-resultat-net-en-2018\/","title":{"rendered":"Tunisie Leasing : Net repli de 23,3% du r\u00e9sultat net en 2018"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-206184\" src=\"http:\/\/kapitalis.com\/tunisie\/wp-content\/uploads\/2019\/04\/Tunisie-Leasing-Factoring.jpg\" alt=\"\" width=\"626\" height=\"383\" \/><\/p>\n<p><strong><em>Les \u00e9tats financiers individuels de l&rsquo;exercice 2018 de Tunisie Leasing font ressortir des capitaux propres positifs de 147,775 millions de dinars tunisiens (MDT), y compris le r\u00e9sultat b\u00e9n\u00e9ficiaire de l\u2019exercice s\u2019\u00e9levant \u00e0 10,456 MDT.<\/em><\/strong><\/p>\n<p><!--more--><\/p>\n<p>Les int\u00e9r\u00eats et produits assimil\u00e9s de leasing et les revenus du factoring comptabilis\u00e9s par Tunisie Leasing (et la soci\u00e9t\u00e9 assimil\u00e9e Tunisie Factoring), se sont \u00e9lev\u00e9s en 2018 \u00e0 109,901 MDT, et repr\u00e9sentent 88% du total des produits d\u2019exploitation.\u00a0La majeure partie de ces revenus est g\u00e9n\u00e9r\u00e9e et comptabilis\u00e9e\u00a0automatiquement par le syst\u00e8me d\u2019information de la soci\u00e9t\u00e9.<\/p>\n<p>Quant aux titres d&rsquo;investissement nets de provision, ils ont \u00e9t\u00e9 de 61,161 MDT en 2018. A la date d\u2019arr\u00eat\u00e9 des comptes, les titres sont valoris\u00e9s par la direction de la soci\u00e9t\u00e9, sur la base de la valeur d&rsquo;usage pour les titres cot\u00e9s et non cot\u00e9s.<\/p>\n<p>Parmi les questions cl\u00e9s soulev\u00e9es par ses auditeurs,\u00a0Tunisie Leasing est expos\u00e9e au risque de contrepartie, aussi bien sur son portefeuille d\u2019engagements\u00a0bilanciels, que sur les engagements de financement donn\u00e9s \u00e0 la client\u00e8le (hors bilan).<\/p>\n<p>Ce risque,\u00a0inh\u00e9rent \u00e0 l\u2019activit\u00e9 de leasing, constitue une zone d\u2019attention majeure en raison de l\u2019importance du\u00a0poste des cr\u00e9ances sur la client\u00e8le, et des acheteurs factor\u00e9s dans le bilan de la soci\u00e9t\u00e9 (92%) et de celle\u00a0du co\u00fbt du risque associ\u00e9 (dotation de 5,378 MDT) dans le r\u00e9sultat de l\u2019exercice.<\/p>\n<p>En termes de v\u00e9rification fiscale, au 31 d\u00e9cembre 2018, les auditeurs ont remis les r\u00e9sultats \u00e0 la soci\u00e9t\u00e9 qui a r\u00e9pondu sur certains chefs de redressements soulev\u00e9s.<\/p>\n<p>Suite \u00e0 plusieurs discussions avec les v\u00e9rificateurs, la soci\u00e9t\u00e9 a conclu un arrangement avec l\u2019administration fiscale, tout en b\u00e9n\u00e9ficiant de l\u2019article 73 de la loi de Finance 2019, aboutissant au paiement d\u2019un montant de 6,253 MDT. Ce montant est pay\u00e9 sur la base d\u2019un \u00e9ch\u00e9ancier trimestriel de 5 ans.<\/p>\n<p><em><strong>Source:<\/strong><\/em> <a href=\"http:\/\/www.macsa.com.tn\/MACSA-NEW\/index.xhtml\" target=\"_blank\" rel=\"noopener\">MAC SA<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les \u00e9tats financiers individuels de l&rsquo;exercice 2018 de Tunisie Leasing font ressortir des capitaux propres positifs de 147,775 millions de dinars tunisiens (MDT), y compris le r\u00e9sultat b\u00e9n\u00e9ficiaire de l\u2019exercice s\u2019\u00e9levant \u00e0 10,456 MDT.<\/p>\n","protected":false},"author":22,"featured_media":206184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[16287,11897],"class_list":["post-206172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-tunisie","tag-resultat-net","tag-tunisie-leasing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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