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296,786,368,6 482,135,732,7 783,408,412,7 496,713,069,6 YSAB 2

819,692,913,7 923,801,365,7 422,104,033,7 435,910,085,7 FTBI 3

952,111,669,5 009,733,416,8 706,836,824,8 814,781,271,6 BIIS 4

386,933,525,41 199,595,356,41 475,623,874,41 833,642,245,41 SBNQ 5

980,817,964,2 053,583,465,2 822,456,815,2 606,885,705,2 BGS 6

863,355,436,3 605,790,307,5 485,379,335,5 131,094,046,3 SBRA 7

231,352,611,5 595,183,254,5 460,562,254,5 853,449,133,5 OSB 8

585,265,883,4 826,222,044,4 686,677,705,4 541,177,574,4 SBB 9

766,457,958,2 252,640,198,2 299,298,368,2 381,688,698,2 SJOB 01

194,761,532,2 475,320,771,2 180,459,171,2 767,354,112,2 QRHS 11

443,277,725,1 870,032,185,1 280,745,055,1 087,999,925,1 SBSF 21

693,142,851,5 610,415,918,5 652,017,226,5 631,309,052,5

606,470,060,1 339,422,720,1 293,279,299 650,646,479 CIU 31

417,742,400,1 234,613,900,1 015,854,700,1 264,418,310,1 CIAS 41

544,538,991,1 376,329,981,1 240,421,051,1 714,256,142,1 CIN 51

591,299,581,1 242,237,252,1 877,107,902,1 140,838,142,1 PORA 61

848,341,851,2 521,382,078,1 980,362,509,1 539,509,290,2 ITA 71

267,856,123,1 180,698,962,1 269,301,352,1 283,179,213,1

402,969,333 962,007,792 632,941,792 081,609,343 THA 81

506,631,626 232,190,005 154,055,305 385,654,435 GU 91

509,250,084 157,598,893 448,943,004 283,181,934

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394,371,656,3 247,456,150,4 417,190,329,3 972,801,807,3

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829,802,330,2 745,076,296 483,192,506,2 422,605,498 196,666,788 964,811,328 FSBB 1

976,726,576,1 476,923,625 521,966,460,2 977,514,376 321,923,596 022,429,596 YSAB 2

509,232,054,1 874,609,894 187,565,547,1 280,276,885 950,836,695 046,552,065 FTBI 3

462,342,061,1 891,643,244 019,079,354,1 951,518,074 308,280,494 849,270,984 BIIS 4

5BNQ

S 759,102,401 548,412,21- 446,782,274 877,264,003 801,430,64 857,097,521

258,408,161 989,408,84 906,922,604 394,719,951 167,894,121 553,318,421 BGS 6

786,535,710,1 666,715,992 354,355,952,1 013,728,084 364,811,244 086,706,633 SBRA 7

832,455,144,1 196,707,594 423,306,957,1 783,531,675 553,625,275 385,149,016 OSB 8

411,562,887 796,118,872 500,616,609 599,333,343 304,642,742 706,530,613 SBB 9

824,569,872 298,887,57 876,889,453 300,801,141 739,801,901 837,177,401 SJOB 01

11RHS

Q 109,952,24 552,044,6- 329,795,061 579,237,18 367,448,04 581,020,83

751,689,281 070,836,64 599,828,883 529,847,151 990,146,821 949,408,801 SBSF 21

671,704,168 009,832,282 309,615,131,1 900,322,504 036,441,563 167,971,163

338,455,438 073,517,733 240,497,967 183,379,832 006,837,672 168,680,512 CIU 31

832,037,603 561,890,321 048,658,904 574,018,251 394,139,521 673,746,231 CIAS 41

550,810,729 169,364,933 343,652,700,1 674,032,853 955,928,123 803,691,723 CIN 51

61ORA

P 939,390,028 657,260,433 477,901,776 245,533,281 722,395,932 998,352,132

297,675,113 350,099,711 989,943,564 353,456,681 945,781,401 780,805,471 ITA 71

177,499,936 160,664,052 893,378,566 548,008,322 680,656,312 605,831,612

452,672,793 984,750,831 831,188,782 126,565,28 653,873,68 161,739,811 THA 81

GU 91

730,254,107 302,016,952 588,380,795 243,847,751 919,961,071 426,561,962

641,463,945 648,338,891 215,284,244 289,651,021 831,472,821 393,150,491

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Y 388,181,015 132,387,071 845,246,014 227,314,46 711,636,012 707,295,531

312,405,266 309,545,602 114,118,347 501,707,232 096,183,052 616,227,062 FTBI 3

368,718,205 816,149,012 382,340,926 844,845,981 740,141,332 887,353,602 BIIS 4

5BNQ

S 879,909,511- 358,960,98- 803,652,821 403,606,551 467,919,36- 556,609,61

927,558,171- 732,067,74- 944,838,59 221,137,54 228,959,21 505,741,73 BGS 6

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S 373,915,492 442,710,63 195,616,912 742,674,961 176,765,44 376,275,5

589,177,705 742,163,371 773,224,215 602,675,171 124,104,811 982,661,122 OSB 8

685,854,951 627,690,56 755,803,74 429,120,65- 182,562,62 002,560,77 SBB 9

886,627,62 718,024,8- 585,192,13 062,381,72 191,320,33- 615,131,73 SJOB 01

11RHS

Q 419,402,39- 397,937,16- 978,314,65- 335,287,11 395,814,44- 918,777,32-

996,711 337,35 043,839,04 511,698,02 549,149,9 082,001,01 SBSF 21

906,999,132 331,131,46 172,497,982 091,860,601 830,645,58 164,423,69

370,103,58 997,168,23 723,056,77 441,182,43 633,490,91 054,170,52 CIU 31

299,891,4 684,722,01 817,860,5 229,758,1 259,553,6- 847,665,9 CIAS 41

439,140,94 078,845,62 882,882,97 136,997,93 573,823,2- 279,618,14 CIN 51

61ORA

P 537,649,011 822,870,82 740,047,621 622,381,34 407,078,72 648,548,55

433,084,58 354,542,34 318,087,1 189,592,43 812,580,83- 050,075,5 ITA 71

418,399,66 763,291,82 936,501,85 185,386,03 990,93 312,475,72

290,083,33 977,113,02 419,888,5 230,155 390,995,4- 579,639,9 THA 81

GU 91

780,864,58 578,508,53 726,454,4 912,954,3- 231,609,03- 879,918,83

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95.11- 19.8- 82.4 91.5 31.2- 65.0 SBNQ 5

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74.55 40.41 73.36 06.12 49.31 29.72 PORA 61

73.12 18.01 54.0 75.8 25.9- 93.1 ITA 71

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54.38 97.05 27.41 83.1 05.11- 48.42 THA 81

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020,536,392,87 704,958,952,36 075,553,240,76 712,442,848,27 FTBI 3

784,737,484,77 535,555,691,75 806,540,908,95 583,457,813,17 BIIS 4

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227,031,957,51 726,015,968,12 181,502,730,02 983,450,060,71 BGS 6

117,999,771,14 039,987,308,73 738,418,556,83 903,964,708,93 SBRA 7

303,936,071,29 072,211,604,27 054,102,554,87 177,280,234,88 OSB 8

532,027,675,24 274,171,102,74 489,523,858,64 074,828,006,44 SBB 9

258,760,171,61 055,250,384,71 090,122,520,81 631,118,924,71 SJOB 01

913,254,581,9 708,744,510,51 883,398,890,21 344,217,631,01 QRHS 11

881,530,096,32 484,221,037,92 122,970,336,62 502,647,911,32 SBSF 21

260,092,673,25 212,983,368,44 746,635,710,74 492,906,570,05

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350,301,834,1 298,252,684,1 747,252,794,1 080,781,284,1 CIAS 41

807,855,159,2 798,012,299,2 546,372,058,2 997,972,339,2 CIN 51

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192,527,233,1 766,344,092,1 583,369,913,1 668,720,783,1 GU 91

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LAlgrie, afin de suivre les dveloppements internationaux et dans le cadre de la vague

douverture sur le monde dans tous les domaines, a veill srieusement lascension de ses

entreprises, surtout en ce qui concerne le ct comptable. Elle a veill ladoption dun

nouveau systme financier et comptable qui garanti ses entreprises de donner des rapports

vridiques et transparents qui refltent sa situation financire et facilite le contrle de ses

comptes. En fournissant des donnes et garanties suffisantes pour tous les grants,

actionnaires, travailleurs et crditeurs.

Le but de cette intervention est de montrer lintrt de lapplication du nouveau plan

financier et comptable dans le renforcement du jugement des entreprises nationales, comme

cadre organisationnel pour la garantie de la vracit des donnes comptables et financires exposes et afin de cesser de les utiliser dune manire ngative qui soppose avec les intrts

permanents et les ayants droits de ces entreprises.

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I

KARDIF

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CAARSAACAAT

CASH

CNMAMAATEC.

Trust AlgCIAR

2A

7

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8

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Marketing Management . 8 me

dition . P. 226

01

2003

102004

19982008

2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 So

cietes

Pub

lique

s

16408 14719 13422 12532 11188 8537 7322 6772 6818 6460 6212 SAA

24% 27% 29% 30% 31% 27% 25% 31% 35% 38% 39%

12688 10588 8068 7392 8914 6824 5328 4079 4049 3940 3796 CAAT

19% 20% 17% 18% 25% 22% 18% 19% 21% 23% 24%

11068 8157 7573 6255 3957 5197 7099 4564 4229 3946 3884 CAAR

16% 15% 16% 15% 11% 17% 24% 21% 22% 23% 24%

10172 6563 6174 4300 1775 1978 1946 1222 494 - - CASH

15% 12% 13% 10% 5% 6% 7% 6% 2,50% - -

50336 40027 35237 30479 25834 22536 21695 16637 15590 14346 13892 Production Total

(1) 74% 74% 76% 73% 72% 72% 74% 77% 80% 84% 87% Part (%)

1340 1433 1009 1499 1958 2371 2177 939 822 624 146 TRUST

2% 3% 2% 4% 5% 8% 8% 4% 4% 4% 1%

1676 932 302 2 - - - - - - - ALLIANCE

2% 2% 1% 0% - - - - - - -

4628 3345 2830 2246 1682 1217 815 583 381 151 - CIAR

7% 6% 6% 5% 5% 4% 3% 3% 2% 1% -

2121 2118 1852 1851 1424 1091 1011 668 345 58 - 2A

3% 4% 4% 4% 4% 3% 3% 3% 2% 0% -

1645 1322 1337 1511 1160778 212 - - - - GAM

2% 2% 3% 4% 3% 2% 1% - - - -

- - - 361 353 421 169 - - - - RAYAN

- - - 1% 1% 1% 1% - - - -

1916 1422 1055 653 498 384 208 92 5 - - SALAMA

3% 3% 2% 2% 1% 1% 1% 0,5% 0% - -

227 17 - - - - - - - - - KARDIF

0% 0% - - - - - - - - -

13553 10589 8385 8123 7075 6232 4592 2282 1553 833 146 Production Total

20% 20% 18% 20% 19% 19% 17% 10,5% 8% 5% 1% Part (%) (2)

3959 3141 2823 2991 2825 2521 2681 2847 2330 1945 1975 CNMA

M

utue

lls

6% 6% 6% 7% 8% 8% 9% 12.5% 12% 11% 12%

36 32 29 27 24 22 17 17 16 14 11,8 MAATEC

0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

3995 3173 2852 3018 2849 2543 2698 2864 2346 1959 1986 Production Total

(3) 6% 6% 6% 7% 9% 9% 9% 12,50% 12% 11% 12% Part (%)

67884 53789 46474 41620 35758 31311 28985 21783 19489 17139 16027 Production Total

(1+2+3) 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Part (%)

20002008

7420

62008

SAA391998242008

CAAT241998192008

CAAR241998162008

871998742008

CASH2.5200015

2008CNMA

MAATEC12.519986

20086.5

91831

19981462013553CIAR

1199972008

1998 * 2008

Socits Publiques

Socits

Privs Mutuelles Total

Prod-Additionnel

36444 13407 2006 51857

Part (%) 70 26 4 100

20002008

70%26%

4%

95070604

9507

17

Critical Quantitatives Indexes

Critical Qualitatives Indexes

) ( ) (

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1

2

54

2000

6.75

3

1

1.3

2

3

4

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2241292

BBaannkkiinngg AAwwaarreenneessss MMHHDD HHaakkaamm DDaannddaasshhii

Call risk:

the risk that arises when a borrower or

bondholder may redeem the security prior

to maturity.

Capital Adequacy:

refers to the level of capital a bank

should hold in relation to the regulatory

minimum standards, established under the

Basel Accord (8%). The amount of

capital a bank holds relates to the

riskiness of its business activity (both on

balance sheet and off balance sheet).

The more risky a banks assets (on

balance sheet) and its other activities not

recorded as assets (off- balance sheet

business including guarantees,

commodities, securities underwriting,

derivatives trading and so on) the more

capital it needs to hold.

Building society:

Mutually owned UK financial institution

which issues shares (for example: accepts

deposits) and lends to borrowers mainly

for home mortgages.

Bridge bank:

in case of one or more failed institutions

in a system, a bridge bank is a temporary

financial institutions that is established to

receive and manage the good assets of the

one or more failed institutions.

Debenture:

unsecured obligations of an issuing firm,

which are claims only on the general

assets of the company.

Deficit units:

terms used to denote the ultimate

borrower in a financial transaction.

National consolidation:

the reduction in the number of banks in a

system generally due to mergers and / or

acquisitions between domestic

institutions.

Resource:

introduction to banking, Barbra Casu -

Claudia Girardone - Philip Molyneux,

2006, financial Times.