[{"data":1,"prerenderedAt":27585},["ShallowReactive",2],{"tip-plan-comptable-compte-1012-capital-souscrit-appele-non-verse":3,"plan-comptable-compte-1012-capital-souscrit-appele-non-verse-similars":379},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-1012-capital-souscrit-appele-non-verse",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","3MCyfoWPEojBUQvhC8itUY","Entry","2025-04-25T13:17:50.398Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":309,"faq_structured_data":310,"category":311},"Compte 1012 - Capital souscrit-appelé, non versé",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,98,115,122,129,136,143,150,157,173,189,205,221,228,235,242,257,272,287,302],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 1012",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 1012 \"Capital souscrit-appelé, non versé\" est un élément fondamental du plan comptable général qui représente une étape spécifique dans le processus de capitalisation d'une entreprise.",[],{},{"nodeType":84,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"Ce compte enregistre le montant du capital que les associés ou actionnaires se sont engagés à verser à l'entreprise suite à un appel de fonds officiel, mais qui n'a pas encore été effectivement payé. Il s'agit donc d'une créance de l'entreprise sur ses associés ou actionnaires jusqu'à ce que le versement soit réalisé.",[],{},{"nodeType":84,"data":99,"content":100},{},[101,105,111],{"nodeType":79,"value":102,"marks":103,"data":104},"Le compte 1012 est un ",[],{},{"nodeType":79,"value":106,"marks":107,"data":110},"compte de passif",[108],{"type":109},"bold",{},{"nodeType":79,"value":112,"marks":113,"data":114}," dans le bilan comptable. Il figure dans la classe 1 du PCG 2025 (Comptes de capitaux) et fait partie des subdivisions du compte 101 \"Capital\", aux côtés des comptes suivants :",[],{},{"nodeType":84,"data":116,"content":117},{},[118],{"nodeType":79,"value":119,"marks":120,"data":121},"- 1011 : Capital souscrit - non appelé",[],{},{"nodeType":84,"data":123,"content":124},{},[125],{"nodeType":79,"value":126,"marks":127,"data":128},"- 1013 : Capital souscrit - appelé, versé (subdivisé en 10131 Capital non amorti et 10132 Capital amorti)",[],{},{"nodeType":84,"data":130,"content":131},{},[132],{"nodeType":79,"value":133,"marks":134,"data":135},"- 1018 : Capital souscrit soumis à des réglementations particulières",[],{},{"nodeType":84,"data":137,"content":138},{},[139],{"nodeType":79,"value":140,"marks":141,"data":142},"La contrepartie du compte 1012 se trouve généralement dans le compte 4562 \"Apporteurs - Capital appelé, non versé\", qui est débité par le crédit du compte 109 \"Actionnaires : Capital souscrit - non appelé\" lors des appels successifs du capital.",[],{},{"nodeType":75,"data":144,"content":145},{},[146],{"nodeType":79,"value":147,"marks":148,"data":149},"Quand utiliser le compte 1012 ?",[],{},{"nodeType":84,"data":151,"content":152},{},[153],{"nodeType":79,"value":154,"marks":155,"data":156},"Le compte 1012 est utilisé dans plusieurs situations liées au capital social des entreprises :",[],{},{"nodeType":84,"data":158,"content":159},{},[160,164,169],{"nodeType":79,"value":161,"marks":162,"data":163},"1. ",[],{},{"nodeType":79,"value":165,"marks":166,"data":168},"Lors de la constitution d'une société",[167],{"type":109},{},{"nodeType":79,"value":170,"marks":171,"data":172}," avec libération partielle du capital : Si les associés ou actionnaires ne versent qu'une partie du capital souscrit au moment de la création, le montant appelé mais non encore versé est inscrit au compte 1012.",[],{},{"nodeType":84,"data":174,"content":175},{},[176,180,185],{"nodeType":79,"value":177,"marks":178,"data":179},"2. ",[],{},{"nodeType":79,"value":181,"marks":182,"data":184},"Lors d'une augmentation de capital",[183],{"type":109},{},{"nodeType":79,"value":186,"marks":187,"data":188}," : Quand une entreprise décide d'augmenter son capital social, les actionnaires peuvent être appelés à verser de nouveaux fonds. Si ces fonds sont appelés mais pas immédiatement versés, ils sont enregistrés au compte 1012.",[],{},{"nodeType":84,"data":190,"content":191},{},[192,196,201],{"nodeType":79,"value":193,"marks":194,"data":195},"3. ",[],{},{"nodeType":79,"value":197,"marks":198,"data":200},"Lors d'appels de fonds successifs",[199],{"type":109},{},{"nodeType":79,"value":202,"marks":203,"data":204}," : Dans le cas où le capital est libéré par tranches, avec des appels de fonds échelonnés dans le temps, le compte 1012 enregistre chaque tranche appelée jusqu'à son versement effectif.",[],{},{"nodeType":84,"data":206,"content":207},{},[208,212,217],{"nodeType":79,"value":209,"marks":210,"data":211},"4. ",[],{},{"nodeType":79,"value":213,"marks":214,"data":216},"Régularisation de la situation des actionnaires défaillants",[215],{"type":109},{},{"nodeType":79,"value":218,"marks":219,"data":220}," : Le compte 1012 peut être utilisé en lien avec le compte 4566 \"Actionnaires défaillants\" pour suivre les actionnaires qui ne se sont pas acquittés de leurs obligations lors d'un appel de capital.",[],{},{"nodeType":84,"data":222,"content":223},{},[224],{"nodeType":79,"value":225,"marks":226,"data":227},"Le compte 1012 est soldé lorsque les versements sont effectivement réalisés, par transfert vers le compte 1013 \"Capital souscrit-appelé, versé\".",[],{},{"nodeType":75,"data":229,"content":230},{},[231],{"nodeType":79,"value":232,"marks":233,"data":234},"Implications fiscales du compte 1012",[],{},{"nodeType":84,"data":236,"content":237},{},[238],{"nodeType":79,"value":239,"marks":240,"data":241},"Les implications fiscales relatives au compte 1012 sont généralement limitées car il représente un capital qui n'a pas encore été effectivement reçu par l'entreprise.",[],{},{"nodeType":84,"data":243,"content":244},{},[245,248,253],{"nodeType":79,"value":161,"marks":246,"data":247},[],{},{"nodeType":79,"value":249,"marks":250,"data":252},"Absence d'imposition directe",[251],{"type":109},{},{"nodeType":79,"value":254,"marks":255,"data":256}," : Le montant inscrit au compte 1012 n'a pas d'implication directe sur l'imposition de l'entreprise puisqu'il s'agit d'un capital promis mais pas encore disponible.",[],{},{"nodeType":84,"data":258,"content":259},{},[260,263,268],{"nodeType":79,"value":177,"marks":261,"data":262},[],{},{"nodeType":79,"value":264,"marks":265,"data":267},"Droits d'enregistrement",[266],{"type":109},{},{"nodeType":79,"value":269,"marks":270,"data":271}," : La souscription et l'appel de capital peuvent néanmoins avoir des implications en matière de droits d'enregistrement ou autres taxes associées aux augmentations de capital, selon la législation en vigueur.",[],{},{"nodeType":84,"data":273,"content":274},{},[275,278,283],{"nodeType":79,"value":193,"marks":276,"data":277},[],{},{"nodeType":79,"value":279,"marks":280,"data":282},"Évaluation de l'entreprise",[281],{"type":109},{},{"nodeType":79,"value":284,"marks":285,"data":286}," : La présence d'un montant significatif au compte 1012 peut influencer l'évaluation fiscale de l'entreprise, notamment en ce qui concerne sa structure financière et sa solvabilité.",[],{},{"nodeType":84,"data":288,"content":289},{},[290,293,298],{"nodeType":79,"value":209,"marks":291,"data":292},[],{},{"nodeType":79,"value":294,"marks":295,"data":297},"Contraintes réglementaires",[296],{"type":109},{},{"nodeType":79,"value":299,"marks":300,"data":301}," : Dans certains secteurs réglementés, l'existence d'un capital appelé mais non versé peut avoir des implications sur le respect des exigences de capital minimum.",[],{},{"nodeType":84,"data":303,"content":304},{},[305],{"nodeType":79,"value":306,"marks":307,"data":308},"Il est important de noter que tant que le capital n'est pas entièrement libéré, certaines juridictions peuvent limiter ou conditionner les avantages fiscaux liés aux apports en capital, ainsi que la capacité de l'entreprise à distribuer des dividendes.",[],{},"compte-1012-capital-souscrit-appele-non-verse",false,[312],{"metadata":313,"sys":316,"fields":328},{"tags":314,"concepts":315},[],[],{"space":317,"id":319,"type":16,"createdAt":320,"updatedAt":321,"environment":322,"publishedVersion":324,"revision":59,"contentType":325,"locale":27},{"sys":318},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":323},{"id":20,"type":12,"linkType":21},24,{"sys":326},{"type":12,"linkType":25,"id":327},"category",{"contentfulName":329,"modelCategoryName":330,"slug":331,"contentTypeSlug":332,"metaTitle":334,"metaDescription":335,"mainTitle":336,"subtitle":354,"heroImage":355,"ctaButton":377,"ctaLink":378},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[333],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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