Arithemetic overflow or division by zero has occured

Salut tout le monde,
j'ai une procedure stockée quand le l'execute me sort le message suivant:
Arithmetic overflow or division by zero has occured .
voici le code de la procedure :
Code:
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CREATE PROCEDURE IMPLIENTC (
    JRL VARCHAR (10))
RETURNS (
    JOURNAL VARCHAR (10),
    SEQUENCE INTEGER,
    LIGNE INTEGER,
    CP VARCHAR (3),
    CATEGORIE VARCHAR (1),
    COMPTE VARCHAR (10),
    LIBELLE VARCHAR (35),
    DATEMVT DATE,
    PIECE VARCHAR (20),
    DEBIT NUMERIC (15, 2),
    CREDIT NUMERIC (15, 2),
    NBRECRITURE INTEGER,
    REGLEMENT VARCHAR (10),
    REM VARCHAR (20))
AS
DECLARE VARIABLE CODE_TVA VARCHAR(5);
DECLARE VARIABLE C_TVA VARCHAR(10);
DECLARE VARIABLE C_VENTE VARCHAR(10);
DECLARE VARIABLE HT NUMERIC(15,2);
DECLARE VARIABLE TAX NUMERIC(15,2);
DECLARE VARIABLE TTC NUMERIC(15,2);
DECLARE VARIABLE CPT VARCHAR(10);
DECLARE VARIABLE PIE VARCHAR(20);
DECLARE VARIABLE SEQNBR INTEGER;
DECLARE VARIABLE SEQ INTEGER;
DECLARE VARIABLE ECEX INTEGER;
DECLARE VARIABLE CPTEX INTEGER;
DECLARE VARIABLE T VARCHAR(1);
DECLARE VARIABLE TTT VARCHAR(10);
DECLARE VARIABLE TTV NUMERIC(15,2);
DECLARE VARIABLE INTI VARCHAR(35);
DECLARE VARIABLE LIB VARCHAR(35);
DECLARE VARIABLE ORDRE VARCHAR(10);
DECLARE VARIABLE MODE VARCHAR(30);
begin
    seqnbr=0;
    TTT='';
    For
    Select Distinct Mouv.sequence from Mouv into :SEQ
    do
    begin
    if (seq<5000) then begin seq=5000; end else seq=seq+1;
    end
 
   select count(LIENTC.n_fact) from LIENTC into :nbrecriture;
 
 for select LienTC.n_fact, Sum(lienTC.mnt_ht) from LienTC
 Group By LienTC.n_fact into :pie, :ttv
 do
 begin  /* Boucle 1 */
   For
   Select Distinct
       LIENTC.code_comp,
       LIENTC.rs,
       LIENTC.date_fac,
       LIENTC.c_tva,
       LienTC.code_tva,
       LIENTC.mnt_ht,
       LIENTC.mnt_ttc,
       LienTC.transfert,
       LienTC.libelle,
       LienTC.ordre,
       LienTC.mode
   from
       LIENTC
   Where
       LIENTC.code_comp is not null and LIENTC.n_fact=:pie
   Order By
       N_Fact
   into
       :CPT,:lib, :datemvt, :C_TVA,:code_tva, :HT, :TTC , :t,:inti, :ordre,:mode
   do
    Begin   /* Boucle 2 */
 
              reglement=:ttc;
    if (T IS NULL) then T='0';
    if (inti is null) then inti='';
      LIBELLE=:inti||'-'||:mode;
          if ((T<>2))  then
              Begin
                  SeqNbr=:SeqNbr+1;
                  if ((seqNbr>102) and (pie<>:REM)) then
                      bEGIN
                          SeqNbr=1;
                          Seq=:Seq+1;
                      end
                  JOURNAL=:jrl;
                  Sequence=:SEQ;
                  Ligne=:SEQNBR;
                  Piece=:PIE;
                  if (ordre<>'I') then
                      begin
                         categorie='C';
                         Compte=:cpt;
                         Debit=0;
                         Credit=HT;
                         CP='C';
                        if (ordre='A') Then
                         libelle='A/'||:libelle;
                         Suspend;
                         INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                         rem=:PIE;
                      end
                  else
                      Begin
                         categorie='C';
                         Compte=:cpt;
                         Credit=0;
                         Debit=-HT;
                         CP='C';
                         libelle='IMP/'||:libelle;
                         Suspend;
                         INSERT INTO MOUV (SEQUENCE,LIGNE,CP,JOURNAL,CATEGORIE,COMPTE,DATEMVT,PIECE,LIBELLE,CONTRE_PARTIE,LETTRAGE,LIGNE_CONTRE_PARTIE,DEBIT,CREDIT,PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                        rem=:PIE;
                      end
 
              end
          else
              begin
                  SeqNbr=:SeqNbr+1;
                  if ((seqNbr>102) and (pie<>:REM)) then
                     bEGIN
                        SeqNbr=1;
                        Seq=:Seq+1;
                     end
                   JOURNAL=:jrl;
                   Sequence=:SEQ;
                   Ligne=:SEQNBR;
                   Piece=:PIE;
                   if (ORDRE<>'I') then
                      Begin
                        categorie='C';
                        Compte=:cpt;
                        Debit=0;
                        Credit=:HT;
                        if (ordre='A') Then
                         libelle='A/'||:libelle;
                        CP='C';
                        Suspend;
                        INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                        rem=:PIE;
                     end
                   else
                      Begin
                        categorie='C';
                        Compte=:cpt;
                        Debit=-:ht;
                        Credit=0;
                        CP='C';
                        Suspend;
                        INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                       rem=:PIE;
                      end
              end
    end  /* Boucle 2 */
    if (T<>2) then
       Begin
    LIBELLE='TOTAL REGLEMENT N° '||:pie;
                  SeqNbr=:SeqNbr+1;
            if (TTV>0) then
               begin
                    categorie='G';
                    Compte=:c_tva;
                    Debit=:ttv;
                    Credit=0;
                    CP='';
 
                   JOURNAL=:jrl;
                   Sequence=:SEQ;
                   Ligne=:SEQNBR;
                   Piece=:PIE;
                    suspend;
                    sELECT count(Mouv.piece) from mouv
                    where mouv.piece=:piece
                    into :ECEX;
 
                    INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                end
            else
                Begin
                   categorie='G';
                    Compte=:c_tva;
                    Credit=-:ttv;
                    Debit=0;
                    CP='';
                   JOURNAL=:jrl;
                   Sequence=:SEQ;
                   Ligne=:SEQNBR;
                   Piece=:PIE;
                    suspend;
                    INSERT INTO MOUV (SEQUENCE,LIGNE,CP,JOURNAL,CATEGORIE,COMPTE,DATEMVT,PIECE,LIBELLE,CONTRE_PARTIE,LETTRAGE,LIGNE_CONTRE_PARTIE,DEBIT,CREDIT,PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:piece,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
                 end
       end
    else
       begin
        LIBELLE='TOTAL REMISE N° '||:pie;
          Piece=:PIE;
                  SeqNbr=:SeqNbr+1;
          if (TTV>0) then
             begin
                categorie='G';
                Compte=:c_tva;
                debit=:ttv;
                Credit=0;
                CP='';
                   JOURNAL=:jrl;
                   Sequence=:SEQ;
                   Ligne=:SEQNBR;
                   Piece=:PIE;
 
                suspend;
                sELECT count(Mouv.piece) from mouv
                where mouv.piece=:piece
                into :ECEX;
 
                INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:pie,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
             end
            else
            begin
                categorie='G';
                Compte=:c_tva;
                debit=0;
                credit=-:ttv;
                CP='';
                   JOURNAL=:jrl;
                   Sequence=:SEQ;
                   Ligne=:SEQNBR;
                   Piece=:PIE;
 
 
                suspend;
                sELECT count(Mouv.piece) from mouv
                where mouv.piece=:piece
                into :ECEX;
 
                INSERT INTO MOUV (SEQUENCE, LIGNE, CP, JOURNAL, CATEGORIE, COMPTE, DATEMVT, PIECE, LIBELLE, CONTRE_PARTIE, LETTRAGE, LIGNE_CONTRE_PARTIE, DEBIT, CREDIT, PARLOT, REG, TYPE_REG, COMMENTAIRE, SECTION, INFO1, INFO2, INFO3, INFO4, INFO5, INFO6, INFO7, INFO8, INFO9, INFO10, DATEVALEUR, STATUS, SOLDE, MNT_REGLEMENT) VALUES (:sequence,:ligne,:CP,:jrl,:CATEGORIE,:COMPTE,:datemvt,:pie,:libelle,:code_tva,NULL,NULL,:debit,:credit,NULL, '', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL, :debit-:credit, :reglement);
            end
       end
 
 end   /* Boucle 1 */
 
end
merci