If c.Offset(, 2) > 0 Then
.Cells(LigneCred, "AO") = .Cells(c.Row, 3)
.Cells(LigneCred, "AP") = .Cells(c.Row, 5)
.Cells(LigneCred, "AR") = .Cells(c.Row, 8)
.Cells(LigneCred, "AQ") = .Cells(c.Row, 7)
Ctr = Ctr + .Cells(c.Row, 7)
LigneCred = LigneCred + 1
Else
.Cells(LigneDeb, "AJ") = .Cells(c.Row, 3)
.Cells(LigneDeb, "AK") = .Cells(c.Row, 5)
.Cells(LigneDeb, "AM") = .Cells(c.Row, 8)
.Cells(LigneDeb, "AL") = .Cells(c.Row, 7)
Ctr = Ctr + .Cells(c.Row, 7)
LigneDeb = LigneDeb + 1
End If