{"id":1682,"date":"2020-09-21T08:21:59","date_gmt":"2020-09-21T06:21:59","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=1682"},"modified":"2023-09-25T10:57:45","modified_gmt":"2023-09-25T08:57:45","slug":"les-comptes-courants-d-associes","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2020\/09\/21\/les-comptes-courants-d-associes\/","title":{"rendered":"Les comptes courants d&rsquo;associ\u00e9s"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"398\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/Retraitement-comptable_avalor-1024x680-1.jpg\" alt=\"\" class=\"wp-image-2375\" srcset=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/Retraitement-comptable_avalor-1024x680-1.jpg 600w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/Retraitement-comptable_avalor-1024x680-1-300x199.jpg 300w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 984px) 61vw, (max-width: 1362px) 45vw, 600px\" \/><figcaption>Comptes courant d&rsquo;associ\u00e9s<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">En ce qui concerne le financement d&rsquo;entreprises, il existe principalement deux cat\u00e9gories : le recours aux banques ou alors le recours \u00e0 ses associ\u00e9s. Dans la deuxi\u00e8me cat\u00e9gorie est encore divis\u00e9e en deux sous-parties :  d&rsquo;un c\u00f4t\u00e9, les augmentations du capital social ,et de l&rsquo;autre, les comptes courants d&rsquo;associ\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Financement et compte courant d&rsquo;associ\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans cet article, nous nous int\u00e9resserons \u00e0 ce dernier type de financement.<br>Les comptes courants d&rsquo;associ\u00e9s ont la cote. Ils sont souvent pr\u00e9f\u00e9r\u00e9s aux augmentations de capitaux et prof\u00e8rent plusieurs avantages :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Peu de co\u00fbts<\/li><li>Non-dilution du capital<\/li><li>Rapidit\u00e9 et souplesse<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les comptes courants d&rsquo;associ\u00e9s permettent aussi aux associ\u00e9s de contracter des emprunts \u00e0 titre personnel puis \u00e0 les avancer \u00e0 l&rsquo;entreprise.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Compte courant d&rsquo;associ\u00e9s et valorisation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mais alors quid de l&rsquo;impact du compte courant d&rsquo;associ\u00e9s sur la valorisation ?<br>Pour d\u00e9couvrir les m\u00e9thodes de valorisation pr\u00e9conis\u00e9es par Bercy, je vous invite \u00e0 d\u00e9couvrir : <\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.evaluation-entreprise.com\/premiere-evaluation-entreprise-offerte.aspx\" style=\"background-color:#44467a;color:#ffffff\">Evaluation entreprise<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le site pour valoriser votre <a href=\"https:\/\/www.evaluation-commerce.com\/\">commerce<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La m\u00e9thode de valorisation la plus regard\u00e9e par les repreneurs est celle par l&rsquo;EBE.<br>La principe est simple, on multiple l&rsquo;Exc\u00e9dent Brut d&rsquo;Exploitation avec un multiple d\u00e9fini en fonction de l&rsquo;activit\u00e9 de l&rsquo;entreprise. On y ajoute la tr\u00e9sorerie et on retranche les dettes financi\u00e8res.<br>En comptabilit\u00e9, les comptes courants d&rsquo;associ\u00e9s figurent au passif du bilan de l&rsquo;entreprise.<br>Qui plus est, ils apparaissent en tant que dettes financi\u00e8res. Vous l&rsquo;aurez compris, ils viennent donc diminuer la valeur de l&rsquo;entreprise, puisque cette derni\u00e8re a une dette envers ses associ\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Retraiter le compte courant d&rsquo;associ\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On peut alors effectuer un <a href=\"https:\/\/www.evaluation-entreprise.com\/guide-retraitements.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">retraitement<\/a> int\u00e9ressant permettant une cr\u00e9ation de valeur si il est r\u00e9ellement mis en place par la suite. On va reclasser les comptes courants d&rsquo;associ\u00e9s en capital social.  Enfin, on parle d&rsquo;augmentation de capital par incorporation des comptes courants d&rsquo;associ\u00e9s. La proc\u00e9dure suit les r\u00e8gles d&rsquo;augmentation de capital classique.<br>Du c\u00f4t\u00e9 de l&rsquo;associ\u00e9, cela lui permettra d&rsquo;obtenir parts sociales ou actions. Il pourra b\u00e9n\u00e9ficier  d&rsquo;une r\u00e9duction d&rsquo;IR gr\u00e2ce \u00e0 cette souscription au capital. Il pourra alors d\u00e9sormais r\u00e9cup\u00e9rer sa somme lors d&rsquo;une r\u00e9duction de capital ou alors \u00e0 la dissolution de la soci\u00e9t\u00e9. Du c\u00f4t\u00e9 de l&rsquo;entreprise, cela permettra d&rsquo;avoir un capital social plus important,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9couvrez en vid\u00e9o les possibilit\u00e9s de <a href=\"https:\/\/www.evaluation-commerce.com\/la-methode-avalor.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">retraitement digital<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&gt;&gt;A lire \u00e9galement :<\/strong> <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/12\/15\/diagnostic-dune-entreprise-a-reprendre\/\">Diagnostic d&rsquo;une entreprise \u00e0 reprendre<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En ce qui concerne le financement d&rsquo;entreprises, il existe principalement deux cat\u00e9gories : le recours aux banques ou alors le recours \u00e0 ses associ\u00e9s. Dans la deuxi\u00e8me cat\u00e9gorie est encore divis\u00e9e en deux sous-parties : d&rsquo;un c\u00f4t\u00e9, les augmentations du capital social ,et de l&rsquo;autre, les comptes courants d&rsquo;associ\u00e9s. 1. Financement et compte courant d&rsquo;associ\u00e9s &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2020\/09\/21\/les-comptes-courants-d-associes\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Les comptes courants d&rsquo;associ\u00e9s&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[34,26],"tags":[],"class_list":["post-1682","post","type-post","status-publish","format-standard","hentry","category-conseil-en-evaluation","category-conseil-transmission"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Les comptes courants d&#039;associ\u00e9s<\/title>\r\n<meta name=\"description\" content=\"Compte courant d&#039;associ\u00e9s, levier pour le financement. 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