diff --git a/app/helpers/etablissement_helper.rb b/app/helpers/etablissement_helper.rb
index 502a16497..cd705bd6f 100644
--- a/app/helpers/etablissement_helper.rb
+++ b/app/helpers/etablissement_helper.rb
@@ -1,14 +1,23 @@
 module EtablissementHelper
+  def value_for_bilan_key(bilan, key)
+    if bilan["data"]
+      return "NA" if key == "resultat_exercice"
+      bilan["data"][key].presence || bilan["data"]["valeurs_calculees"][0][key].present? ? bilan["data"]["valeurs_calculees"][0][key]["valeur"] : nil
+    else
+      bilan[key]
+    end
+  end
+
   def pretty_siret(siret)
     "#{siret[0..2]} #{siret[3..5]} #{siret[6..8]} #{siret[9..]}"
   end
 
-  def pretty_currency(capital_social, unit: '€')
-    number_to_currency(capital_social, locale: :fr, unit: unit, precision: 0)
+  def pretty_currency(value, unit: '€')
+    number_to_currency(value, locale: :fr, unit: unit, precision: 0)
   end
 
   def pretty_currency_unit(unit)
-    dict = { 'kEuros' => 'k€' }
+    dict = { 'kEuros' => 'k€', 'euros' => '€' }
     dict[unit]
   end
 
diff --git a/app/views/shared/dossiers/_identite_entreprise_bilan_detail.html.haml b/app/views/shared/dossiers/_identite_entreprise_bilan_detail.html.haml
index f6cdf250e..2c48e126b 100644
--- a/app/views/shared/dossiers/_identite_entreprise_bilan_detail.html.haml
+++ b/app/views/shared/dossiers/_identite_entreprise_bilan_detail.html.haml
@@ -5,6 +5,6 @@
     %details
       - etablissement.entreprise_bilans_bdf.each do |bilan|
         = "#{pretty_date_exercice(bilan["date_arret_exercice"])} : "
-        = pretty_currency(bilan[key], unit: pretty_currency_unit(etablissement.entreprise_bilans_bdf_monnaie))
+        = pretty_currency(value_for_bilan_key(bilan, key), unit: pretty_currency_unit(etablissement.entreprise_bilans_bdf_monnaie))
         %br
 
diff --git a/spec/fixtures/files/api_entreprise/bilans_entreprise_bdf_v2.json b/spec/fixtures/files/api_entreprise/bilans_entreprise_bdf_v2.json
new file mode 100644
index 000000000..1f2350363
--- /dev/null
+++ b/spec/fixtures/files/api_entreprise/bilans_entreprise_bdf_v2.json
@@ -0,0 +1,51 @@
+{
+  "monnaie": "kEuros",
+  "bilans": [
+    {
+      "duree_exercice": "12",
+      "valeur_ajoutee_bdf": "7848792",
+      "resultat_exercice": "347126",
+      "capitaux_propres_et_assimiles": "5928663",
+      "total_provisions_pour_risques_et_charges": "1957919",
+      "dettes1_emprunts_obligataires_et_convertibles": "0",
+      "dettes2_autres_emprunts_obligataires": "6552306",
+      "total_dettes_stables": "6552306",
+      "emprunts_et_dettes_financieres_divers": "430634",
+      "groupes_et_associes": "0",
+      "besoin_en_fonds_de_roulement": "-721507",
+      "disponibilites": "1983051",
+      "total_passif": "18478051",
+      "evolution_valeur_ajoutee_bdf": "",
+      "evolution_resultat_exercice": "",
+      "evolution_capitaux_propres_et_assimiles": "",
+      "evolution_total_provisions_pour_risques_et_charges": "",
+      "evolution_dettes1_emprunts_obligataires_et_convertibles": "",
+      "evolution_dettes2_autres_emprunts_obligataires": "",
+      "evolution_emprunts_et_dettes_financieres_divers": "",
+      "evolution_groupes_et_associes": "",
+      "evolution_besoin_en_fonds_de_roulement": "",
+      "evolution_disponibilites": "",
+      "evolution_total_passif": "",
+      "chiffre_affaires_ht": "12030700",
+      "capacite_autofinancement": "891914",
+      "date_arret_exercice": "201512",
+      "dettes3_emprunts_et_dettes_aupres_des_etablissements_de_credit": "0",
+      "dettes4_maturite_a_un_an_au_plus": "0",
+      "autres_fonds_propres": "0",
+      "capital_social_inclus_dans_capitaux_propres_et_assimiles": "3800000",
+      "excedent_brut_exploitation": "-1876863",
+      "evolution_chiffre_affaires_ht": "",
+      "evolution_capacite_autofinancement": "",
+      "evolution_dettes3_emprunts_et_dettes_aupres_des_etablissements_de_credit": "",
+      "evolution_dettes4_maturite_a_un_an_au_plus": "",
+      "evolution_autres_fonds_propres": "",
+      "evolution_capital_social_inclus_dans_capitaux_propres_et_assimiles": "",
+      "evolution_excedent_brut_exploitation": "",
+      "evolution_fonds_roulement_net_global": "",
+      "evolution_ratio_fonds_roulement_net_global_sur_besoin_en_fonds_de_roulement": "",
+      "evolution_total_dettes_stables": "",
+      "fonds_roulement_net_global": "2464585",
+      "ratio_fonds_roulement_net_global_sur_besoin_en_fonds_de_roulement": "-"
+      }, "bilan 2", "bilan 3"
+  ]
+}
diff --git a/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb b/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
index b20ccbfd2..2a3360c86 100644
--- a/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
+++ b/spec/views/shared/dossiers/_identite_entreprise.html.haml_spec.rb
@@ -1,13 +1,16 @@
 describe 'shared/dossiers/identite_entreprise', type: :view do
-  before { render 'shared/dossiers/identite_entreprise', etablissement: etablissement, profile: 'usager' }
+  subject { render 'shared/dossiers/identite_entreprise', etablissement: etablissement, profile: profile }
+  let(:profile) { 'usager' }
 
   context "there is an association" do
+
     let(:etablissement) { create(:etablissement, :is_association) }
 
     context "date_publication is missing on rna" do
       before { etablissement.update(association_date_publication: nil) }
 
       it "can render without error" do
+        subject
         expect(rendered).to include("Date de publication :")
       end
     end
@@ -17,9 +20,42 @@ describe 'shared/dossiers/identite_entreprise', type: :view do
     let(:etablissement) { create(:etablissement, :non_diffusable, siret: "12345678900001") }
 
     it "hide any info except siret" do
+      subject
       expect(rendered).to have_text("123 456 789 00001")
       expect(rendered).not_to have_text(etablissement.entreprise_raison_sociale)
       expect(rendered).not_to have_text(etablissement.entreprise.forme_juridique)
     end
   end
+
+  context 'for instructeur' do
+    let(:profile) { 'instructeur' }
+
+    context 'with bilans bdf v2' do
+      let(:bilans) { JSON.parse(File.read('spec/fixtures/files/api_entreprise/bilans_entreprise_bdf_v2.json')) }
+      let(:bilans_array) { bilans["bilans"] }
+      let(:bilans_monnaie) { bilans["monnaie"] }
+      let(:etablissement) { create(:etablissement, entreprise_bilans_bdf: bilans_array, entreprise_bilans_bdf_monnaie: bilans_monnaie, dossier: create(:dossier)) }
+
+      it "can render without error" do
+        assign(:dossier, etablissement.dossier)
+        subject
+        expect(rendered).to include("Excédent brut d’exploitation")
+        expect(rendered).to include("-1 876 863 k€")
+      end
+    end
+
+    context 'with bilans bdf v3' do
+      let(:bilans) { JSON.parse(File.read('spec/fixtures/files/api_entreprise/bilans_entreprise_bdf.json')) }
+      let(:bilans_array) { bilans["data"] }
+      let(:bilans_monnaie) { "euros" }
+      let(:etablissement) { create(:etablissement, entreprise_bilans_bdf: bilans_array, entreprise_bilans_bdf_monnaie: bilans_monnaie, dossier: create(:dossier)) }
+
+      it "can render without error" do
+        assign(:dossier, etablissement.dossier)
+        subject
+        expect(rendered).to include("Excédent brut d’exploitation")
+        expect(rendered).to include("9 001")
+      end
+    end
+  end
 end