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00:00",[],"Codification comptable des factures fournisseurs : découvrez comment choisir le bon compte, traiter la TVA et éviter les erreurs d’imputation.",[],[1509],{"cta":1510,"_uid":1511,"items":1512,"heading":1558,"reverse":18,"component":1585,"sectionSettings":1586},[],"334dc6f1-0ee1-41d9-a31b-3f3ecb411fc0",[1513,1525,1536,1547],{"_uid":1514,"hide":18,"title":1515,"component":1516,"description":1517},"9b921b37-b36e-4961-9c5d-20dd1cc61112","Quelle est la différence entre codification et saisie comptable ?","faqItem",{"type":245,"attrs":1518,"content":1519},{"backgroundColor":15},[1520],{"type":248,"attrs":1521,"content":1522},{"textAlign":15},[1523],{"text":1524,"type":254},"La codification consiste à déterminer le traitement de la facture : compte de charge ou d’immobilisation, TVA, compte fournisseur et imputation analytique. 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à trois voies, découvrez comment comparer commande, livraison et facture pour sécuriser vos paiements fournisseurs et limiter les erreurs.",[],[1660],{"cta":1661,"_uid":1662,"items":1663,"heading":1750,"reverse":18,"component":1585,"sectionSettings":1776},[],"f5d045b0-cf80-447d-ab21-5a9630df1bc3",[1664,1686,1708,1729],{"_uid":1665,"hide":18,"title":1666,"component":1516,"description":1667},"71962f21-f32e-4eb4-8592-9ca401def550","Qu’est-ce que le three-way matching (rapprochement à trois voies) ?",{"type":245,"attrs":1668,"content":1669},{"backgroundColor":15},[1670,1681],{"type":248,"attrs":1671,"content":1672},{"textAlign":15},[1673,1675,1679],{"text":1674,"type":254},"Le three-way matching, ou rapprochement à trois voies, consiste à comparer ",{"text":1676,"type":254,"marks":1677},"le bon de commande, le bon de livraison et la facture",[1678],{"type":691},{"text":1680,"type":254}," avant d’autoriser le paiement.",{"type":248,"attrs":1682,"content":1683},{"textAlign":15},[1684],{"text":1685,"type":254},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":1687,"hide":18,"title":1688,"component":1516,"description":1689},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":245,"attrs":1690,"content":1691},{"backgroundColor":15},[1692,1697],{"type":248,"attrs":1693,"content":1694},{"textAlign":15},[1695],{"text":1696,"type":254},"Le rapprochement à deux voies compare le bon de commande et la facture. Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":248,"attrs":1698,"content":1699},{"textAlign":15},[1700,1702,1706],{"text":1701,"type":254},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":1703,"type":254,"marks":1704},"les quantités réellement reçues",[1705],{"type":691},{"text":1707,"type":254},".",{"_uid":1709,"hide":18,"title":1710,"component":1516,"description":1711},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":245,"attrs":1712,"content":1713},{"backgroundColor":15},[1714,1719],{"type":248,"attrs":1715,"content":1716},{"textAlign":15},[1717],{"text":1718,"type":254},"Il permet notamment de repérer les écarts de prix et de quantité, les articles non commandés, les livraisons partielles facturées en totalité, les frais supplémentaires et les doublons.",{"type":248,"attrs":1720,"content":1721},{"textAlign":15},[1722,1724,1728],{"text":1723,"type":254},"Chaque écart doit ensuite être analysé selon ",{"text":1725,"type":254,"marks":1726},"les seuils et les règles définis par l’entreprise",[1727],{"type":691},{"text":1707,"type":254},{"_uid":1730,"hide":18,"title":1731,"component":1516,"description":1732},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":245,"attrs":1733,"content":1734},{"backgroundColor":15},[1735,1740],{"type":248,"attrs":1736,"content":1737},{"textAlign":15},[1738],{"text":1739,"type":254},"Non, le three-way matching n’est pas une obligation légale générale. Il s’agit d’une bonne pratique de contrôle interne qui aide à sécuriser les achats et les paiements.",{"type":248,"attrs":1741,"content":1742},{"textAlign":15},[1743,1745,1749],{"text":1744,"type":254},"La facturation électronique facilite son automatisation, mais ",{"text":1746,"type":254,"marks":1747},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[1748],{"type":691},{"text":1707,"type":254},[1751],{"cta":1752,"_uid":1753,"title":1754,"eyebrow":1764,"subtitle":1771,"component":265,"textAlign":44,"eyebrowPill":18,"checkmarkList":18,"flexibleSection":1774,"sectionSettings":1775,"displaySeparator":18,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":245,"attrs":1755,"content":1756},{"backgroundColor":15},[1757],{"type":265,"attrs":1758,"content":1759},{"level":1567,"textAlign":15},[1760],{"text":1761,"type":254,"marks":1762},"Questions fréquentes sur le rapprochement à trois 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rapprocher avec la facture de solde 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[1836],{"cta":1837,"_uid":1838,"items":1839,"heading":1934,"reverse":18,"component":1585,"sectionSettings":1960},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[1840,1861,1888,1912],{"_uid":1841,"hide":18,"title":1842,"component":1516,"description":1843},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":245,"attrs":1844,"content":1845},{"backgroundColor":15},[1846,1851],{"type":248,"attrs":1847,"content":1848},{"textAlign":15},[1849],{"text":1850,"type":254},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":248,"attrs":1852,"content":1853},{"textAlign":15},[1854,1856,1860],{"text":1855,"type":254},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":1857,"type":254,"marks":1858},"d’un numéro appartenant à la série continue de facturation",[1859],{"type":691},{"text":1707,"type":254},{"_uid":1862,"hide":18,"title":1863,"component":1516,"description":1864},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":245,"attrs":1865,"content":1866},{"backgroundColor":15},[1867,1872,1877],{"type":248,"attrs":1868,"content":1869},{"textAlign":15},[1870],{"text":1871,"type":254},"Oui, selon la nature de l’opération.",{"type":248,"attrs":1873,"content":1874},{"textAlign":15},[1875],{"text":1876,"type":254},"Pour les livraisons de biens, la TVA est exigible dès l’encaissement de l’acompte depuis le 1er janvier 2023. Pour les prestations de services, elle est en principe exigible dès l’encaissement.",{"type":248,"attrs":1878,"content":1879},{"textAlign":15},[1880,1882,1886],{"text":1881,"type":254},"La TVA facturée sur l’acompte doit être déduite ",{"text":1883,"type":254,"marks":1884},"une seule fois",[1885],{"type":691},{"text":1887,"type":254},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":1889,"hide":18,"title":1890,"component":1516,"description":1891},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":245,"attrs":1892,"content":1893},{"backgroundColor":15},[1894,1899],{"type":248,"attrs":1895,"content":1896},{"textAlign":15},[1897],{"text":1898,"type":254},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":248,"attrs":1900,"content":1901},{"textAlign":15},[1902,1904,1911],{"text":1903,"type":254},"Le remboursement peut toutefois intervenir lorsque le fournisseur n’exécute pas la prestation, lorsque le contrat le prévoit ou lorsque les parties conviennent d’annuler l’opération. Les arrhes obéissent à un régime différent, prévu par ",{"text":1905,"type":254,"marks":1906},"l’article 1590 du Code civil",[1907,1910],{"type":704,"attrs":1908},{"href":1909,"uuid":15,"anchor":15,"target":1170,"linktype":448},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":691},{"text":1707,"type":254},{"_uid":1913,"hide":18,"title":1914,"component":1516,"description":1915},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":245,"attrs":1916,"content":1917},{"backgroundColor":15},[1918,1923],{"type":248,"attrs":1919,"content":1920},{"textAlign":15},[1921],{"text":1922,"type":254},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":248,"attrs":1924,"content":1925},{"textAlign":15},[1926,1928,1932],{"text":1927,"type":254},"La facture de situation correspond à ",{"text":1929,"type":254,"marks":1930},"l’avancement réel d’une prestation ou de travaux",[1931],{"type":691},{"text":1933,"type":254},". Elle est fréquente dans le BTP et se calcule selon les travaux effectivement réalisés.",[1935],{"cta":1936,"_uid":1937,"title":1938,"eyebrow":1948,"subtitle":1955,"component":265,"textAlign":44,"eyebrowPill":18,"checkmarkList":18,"flexibleSection":1958,"sectionSettings":1959,"displaySeparator":18,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"5a398c79-9777-49d5-be6c-5e7af530bb9f",{"type":245,"attrs":1939,"content":1940},{"backgroundColor":15},[1941],{"type":265,"attrs":1942,"content":1943},{"level":1567,"textAlign":15},[1944],{"text":1945,"type":254,"marks":1946},"Questions fréquentes sur les factures d’acompte fournisseurs",[1947],{"type":691},{"type":245,"attrs":1949,"content":1950},{"backgroundColor":15},[1951],{"type":248,"attrs":1952,"content":1953},{"textAlign":15},[1954],{"text":339,"type":254},{"type":245,"content":1956},[1957],{"type":248},[],[],[],"facture-d-acompte-fournisseur","fr/blog/facture-d-acompte-fournisseur",-3240,[],"a37f7fc8-767b-490d-ad60-6f79e65b3bb6","2026-09-05T08:15:48.167Z",[],"blog/facture-d-acompte-fournisseur",[1970,1971,1972],{"path":1968,"name":15,"lang":22,"published":15},{"path":1968,"name":15,"lang":28,"published":15},{"path":1968,"name":15,"lang":30,"published":15},{"name":1974,"created_at":1975,"published_at":1976,"updated_at":1977,"id":1978,"uuid":1979,"content":1980,"slug":2128,"full_slug":2129,"sort_by_date":15,"position":2130,"tag_list":2131,"is_startpage":18,"parent_id":1591,"meta_data":15,"group_id":2132,"first_published_at":1976,"release_id":15,"lang":22,"path":15,"alternates":2133,"default_full_slug":2134,"translated_slugs":2135},"Factures fournisseurs sans bon de commande, quels risques et quels contrôles ?","2026-09-05T06:42:28.554Z","2026-09-05T07:13:56.357Z","2026-09-05T07:13:56.389Z",216682285316726,"d968d7d8-9e54-4eff-89cd-80c77cb300d4",{"_uid":1981,"title":1974,"topics":1982,"noIndex":18,"category":1991,"language":2000,"component":1482,"heroMedia":2001,"publishedAt":1831,"redirectUrl":44,"listingImage":2008,"metaDescription":2009,"bottomArticleCta":2010,"componentsAfterTheArticle":2011},"e72d7735-d966-404c-bfa0-1e39558dfc43",[1983],{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":1984,"slug":13,"full_slug":14,"sort_by_date":15,"position":16,"tag_list":1985,"is_startpage":18,"parent_id":19,"meta_data":15,"group_id":20,"first_published_at":21,"release_id":15,"lang":22,"path":15,"alternates":1986,"default_full_slug":24,"translated_slugs":1987,"_stopResolving":67},{"_uid":11,"name":4,"component":12},[],[],[1988,1989,1990],{"path":24,"name":15,"lang":22,"published":15},{"path":24,"name":15,"lang":28,"published":15},{"path":24,"name":15,"lang":30,"published":15},{"name":1470,"created_at":1471,"published_at":6,"updated_at":1472,"id":1473,"uuid":1474,"content":1992,"slug":1482,"full_slug":1483,"sort_by_date":15,"position":732,"tag_list":1994,"is_startpage":18,"parent_id":1485,"meta_data":15,"group_id":1486,"first_published_at":1487,"release_id":15,"lang":22,"path":15,"alternates":1995,"default_full_slug":1489,"translated_slugs":1996,"_stopResolving":67},{"_uid":1476,"icon":1993,"name":1470,"component":1481},{"id":1478,"alt":1479,"name":44,"focus":44,"title":44,"filename":1480,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[1997,1998,1999],{"path":1489,"name":15,"lang":22,"published":15},{"path":1489,"name":15,"lang":28,"published":15},{"path":1489,"name":15,"lang":30,"published":15},[22],[2002],{"_uid":2003,"asset":2004,"caption":44,"component":1503},"6e2c8add-614e-427f-ac4a-d411a552e9b9",{"id":2005,"alt":44,"name":44,"focus":44,"title":44,"source":44,"filename":2006,"copyright":44,"fieldtype":46,"meta_data":2007,"is_external_url":18},164487197151134,"https://a.storyblok.com/f/146026/1536x1024/670f6493cd/1773976736358-7crxx7-1.png",{},[],"Facture fournisseur sans bon de commande, découvrez les risques, les contrôles à mettre en place et les bonnes pratiques pour payer sans perdre le contrôle.",[],[2012],{"cta":2013,"_uid":2014,"items":2015,"heading":2101,"reverse":18,"component":1585,"sectionSettings":2127},[],"6152d4ef-75f6-4582-b226-beb66f5c47f7",[2016,2038,2059,2080],{"_uid":2017,"hide":18,"title":2018,"component":1516,"description":2019},"f0537be1-c6e9-4cfe-a9cf-12abecf5210d","Le bon de commande est-il obligatoire en France ?",{"type":245,"attrs":2020,"content":2021},{"backgroundColor":15},[2022,2033],{"type":248,"attrs":2023,"content":2024},{"textAlign":15},[2025,2027,2031],{"text":2026,"type":254},"Non, pas dans tous les cas. Un contrat entre entreprises peut être formé dès l’accord sur ",{"text":2028,"type":254,"marks":2029},"la prestation et son prix",[2030],{"type":691},{"text":2032,"type":254},", conformément aux règles du Code civil.",{"type":248,"attrs":2034,"content":2035},{"textAlign":15},[2036],{"text":2037,"type":254},"Le bon de commande devient toutefois nécessaire lorsqu’un marché public, une politique interne ou un contrat entre les parties l’impose.",{"_uid":2039,"hide":18,"title":2040,"component":1516,"description":2041},"390d40d8-3872-498b-9017-3c87f6d78866","Peut-on payer une facture fournisseur sans bon de commande ?",{"type":245,"attrs":2042,"content":2043},{"backgroundColor":15},[2044,2049],{"type":248,"attrs":2045,"content":2046},{"textAlign":15},[2047],{"text":2048,"type":254},"Oui, à condition de pouvoir démontrer que la dépense est réelle, autorisée et conforme. Réunissez un devis signé, un e-mail de validation, un bon de livraison ou une attestation de service fait, puis faites valider l’exception par la personne responsable du budget.",{"type":248,"attrs":2050,"content":2051},{"textAlign":15},[2052,2054,2058],{"text":2053,"type":254},"La décision doit rester documentée avec ",{"text":2055,"type":254,"marks":2056},"les éléments qui justifient le paiement",[2057],{"type":691},{"text":1707,"type":254},{"_uid":2060,"hide":18,"title":2061,"component":1516,"description":2062},"f5858d6f-ac65-4299-af23-1bc1b4001082","Quelle différence entre un bon de commande et une confirmation de commande ?",{"type":245,"attrs":2063,"content":2064},{"backgroundColor":15},[2065,2075],{"type":248,"attrs":2066,"content":2067},{"textAlign":15},[2068,2070,2074],{"text":2069,"type":254},"Le bon de commande est émis par l’acheteur pour formaliser sa demande. La confirmation de commande est envoyée par le fournisseur pour confirmer ",{"text":2071,"type":254,"marks":2072},"son acceptation et les conditions de la commande",[2073],{"type":691},{"text":1707,"type":254},{"type":248,"attrs":2076,"content":2077},{"textAlign":15},[2078],{"text":2079,"type":254},"Les deux documents doivent reprendre le même périmètre, les mêmes quantités, le même prix et les mêmes délais.",{"_uid":2081,"hide":18,"title":2082,"component":1516,"description":2083},"5ab004ea-9beb-4493-9f86-a49e129f46ad","Combien de temps faut-il conserver un bon de commande ?",{"type":245,"attrs":2084,"content":2085},{"backgroundColor":15},[2086,2096],{"type":248,"attrs":2087,"content":2088},{"textAlign":15},[2089,2091,2095],{"text":2090,"type":254},"Lorsqu’il constitue une pièce justificative comptable, le bon de commande doit généralement être conservé pendant ",{"text":2092,"type":254,"marks":2093},"10 ans à compter de la clôture de l’exercice 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Si une partie du montant est certaine et non contestée, elle peut être réglée à l’échéance, après validation du paiement partiel et accord avec le fournisseur.",{"type":248,"attrs":2224,"content":2225},{"textAlign":15},[2226,2228],{"text":2227,"type":254},"La ligne litigieuse est ensuite traitée séparément, avec un avoir ou une facture rectificative si nécessaire. ",{"text":2229,"type":254,"marks":2230},"Le paiement doit rester intégralement documenté.",[2231],{"type":691},{"_uid":2233,"hide":18,"title":2234,"component":1516,"description":2235},"a2a1cc11-f0d6-4699-8b8b-d7308207a8bb","Comment automatiser le traitement des factures fournisseurs ?",{"type":245,"attrs":2236,"content":2237},{"backgroundColor":15},[2238,2243],{"type":248,"attrs":2239,"content":2240},{"textAlign":15},[2241],{"text":2242,"type":254},"L’automatisation repose sur l’extraction des données, le rapprochement à trois voies, les workflows d’approbation et le paiement intégré.",{"type":248,"attrs":2244,"content":2245},{"textAlign":15},[2246,2248,2252],{"text":2247,"type":254},"L’outil doit également permettre de gérer les exceptions avec ",{"text":2249,"type":254,"marks":2250},"un statut, un responsable et une échéance",[2251],{"type":691},{"text":2253,"type":254},", afin que seules les factures en écart nécessitent une intervention 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00:00",[],"Escompte de règlement, découvrez comment le calculer, le traiter en comptabilité et appliquer la TVA, tout en optimisant votre trésorerie.",[],[2355],{"cta":2356,"_uid":2357,"items":2358,"heading":2469,"reverse":18,"component":1585,"sectionSettings":2495},[],"1d066608-4962-47b5-8530-d071d8537c03",[2359,2380,2428,2448],{"_uid":2360,"hide":18,"title":2361,"component":1516,"description":2362},"ceba3d89-21df-448e-920e-3affe2d33d07","Qu’est-ce qu’un escompte ?",{"type":245,"attrs":2363,"content":2364},{"backgroundColor":15},[2365,2375],{"type":248,"attrs":2366,"content":2367},{"textAlign":15},[2368,2370,2374],{"text":2369,"type":254},"Un escompte est une réduction accordée par un fournisseur lorsque son client paie une facture ",{"text":2371,"type":254,"marks":2372},"avant la date d’échéance prévue",[2373],{"type":691},{"text":1707,"type":254},{"type":248,"attrs":2376,"content":2377},{"textAlign":15},[2378],{"text":2379,"type":254},"Côté acheteur, l’escompte obtenu est 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Côté fournisseur, l’escompte accordé est enregistré au compte 665.",{"_uid":2381,"hide":18,"title":2382,"component":1516,"description":2383},"6a1d0eff-7110-4789-9cc8-21aa91efb14e","Quelle est la différence entre un escompte, un acompte et un avoir ?",{"type":245,"attrs":2384,"content":2385},{"backgroundColor":15},[2386,2391],{"type":248,"attrs":2387,"content":2388},{"textAlign":15},[2389],{"text":2390,"type":254},"Ces trois notions correspondent à des opérations différentes :",{"type":2392,"content":2393},"bullet_list",[2394,2406,2417],{"type":2395,"content":2396},"list_item",[2397],{"type":248,"attrs":2398,"content":2399},{"textAlign":15},[2400,2404],{"text":2401,"type":254,"marks":2402},"l’escompte",[2403],{"type":691},{"text":2405,"type":254}," est une réduction obtenue en contrepartie d’un paiement anticipé ;",{"type":2395,"content":2407},[2408],{"type":248,"attrs":2409,"content":2410},{"textAlign":15},[2411,2415],{"text":2412,"type":254,"marks":2413},"l’acompte",[2414],{"type":691},{"text":2416,"type":254}," est un paiement partiel effectué avant le règlement définitif ;",{"type":2395,"content":2418},[2419],{"type":248,"attrs":2420,"content":2421},{"textAlign":15},[2422,2426],{"text":2423,"type":254,"marks":2424},"l’avoir",[2425],{"type":691},{"text":2427,"type":254}," est un document qui corrige ou annule tout ou partie d’une facture.",{"_uid":2429,"hide":18,"title":2430,"component":1516,"description":2431},"d69ead18-fdde-487d-8659-3eefda688d19","Quelle différence entre escompte de règlement et escompte bancaire ?",{"type":245,"attrs":2432,"content":2433},{"backgroundColor":15},[2434,2439],{"type":248,"attrs":2435,"content":2436},{"textAlign":15},[2437],{"text":2438,"type":254},"L’escompte de règlement est une réduction accordée sur une facture lorsque celle-ci est payée plus tôt. Il réduit la base de TVA conformément à l’article 267 du CGI.",{"type":248,"attrs":2440,"content":2441},{"textAlign":15},[2442,2444],{"text":2443,"type":254},"L’escompte bancaire est une opération de financement reposant sur la remise d’un effet de commerce à une banque. ",{"text":2445,"type":254,"marks":2446},"Il n’a pas d’impact sur la base de TVA de la facture.",[2447],{"type":691},{"_uid":2449,"hide":18,"title":2450,"component":1516,"description":2451},"1f557ea8-36ad-4224-93a1-d4120c6e2d18","L’escompte est-il obligatoire ?",{"type":245,"attrs":2452,"content":2453},{"backgroundColor":15},[2454,2459],{"type":248,"attrs":2455,"content":2456},{"textAlign":15},[2457],{"text":2458,"type":254},"Non. Les conditions d’escompte sont librement fixées entre les parties.",{"type":248,"attrs":2460,"content":2461},{"textAlign":15},[2462,2464,2468],{"text":2463,"type":254},"Les taux proposés se situent souvent entre 1 % et 3 %. 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