[{"data":1,"prerenderedAt":27649},["ShallowReactive",2],{"tip-plan-comptable-compte-10681-reserve-de-propre-assureur":3,"plan-comptable-compte-10681-reserve-de-propre-assureur-similars":443},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-10681-reserve-de-propre-assureur",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","17HjyJr8YNTz7QzODB7LUN","Entry","2025-05-27T13:56:09.117Z","2025-06-03T09:53:09.745Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",10,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":374,"faq_structured_data":375,"category":376},"Compte 10681 - Réserve de propre assureur","Le compte 10681 permet à l’entreprise de constituer une réserve dédiée à l’auto-assurance, offrant une alternative stratégique aux assurances externes pour gérer certains risques.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,95,102,109,154,161,168,175,218,225,231,238,245,321,327,334,368],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 10681 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 10681 \"Réserve de propre assureur\" est une subdivision du compte 1068 \"Autres réserves\" qui permet aux entreprises de constituer des réserves spécifiques destinées à couvrir elles-mêmes certains risques au lieu de souscrire une assurance externe.",[],{},{"nodeType":88,"data":96,"content":97},{},[98],{"nodeType":83,"value":99,"marks":100,"data":101},"Cette réserve s'inscrit dans le cadre des capitaux propres de l'entreprise et représente des sommes mises de côté pour faire face à d'éventuels sinistres ou pertes que l'entreprise a choisi de ne pas couvrir par une assurance traditionnelle. En tant que subdivision du compte 106 \"Réserves\", elle représente des bénéfices affectés durablement à l'entité jusqu'à décision contraire des organes compétents.",[],{},{"nodeType":88,"data":103,"content":104},{},[105],{"nodeType":83,"value":106,"marks":107,"data":108},"La réserve de propre assureur se distingue des autres types de réserves par sa fonction spécifique :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":88,"data":118,"content":119},{},[120],{"nodeType":83,"value":121,"marks":122,"data":123},"Elle diffère de la réserve légale (compte 1061) qui est obligatoire",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":88,"data":128,"content":129},{},[130],{"nodeType":83,"value":131,"marks":132,"data":133},"Elle se distingue des réserves indisponibles (compte 1062) qui sont bloquées pour d'autres motifs",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":88,"data":138,"content":139},{},[140],{"nodeType":83,"value":141,"marks":142,"data":143},"Elle n'est pas une réserve statutaire ou contractuelle (compte 1063)",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":88,"data":148,"content":149},{},[150],{"nodeType":83,"value":151,"marks":152,"data":153},"Elle n'est pas non plus une réserve réglementée (compte 1064) soumise à des dispositions légales particulières",[],{},{"nodeType":88,"data":155,"content":156},{},[157],{"nodeType":83,"value":158,"marks":159,"data":160},"",[],{},{"nodeType":79,"data":162,"content":163},{},[164],{"nodeType":83,"value":165,"marks":166,"data":167},"Quand utiliser le compte 10681 ?",[],{},{"nodeType":88,"data":169,"content":170},{},[171],{"nodeType":83,"value":172,"marks":173,"data":174},"Le compte 10681 \"Réserve de propre assureur\" est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":176,"content":177},{},[178,188,198,208],{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":88,"data":182,"content":183},{},[184],{"nodeType":83,"value":185,"marks":186,"data":187},"Lors de l'affectation du résultat : Quand l'assemblée générale ou l'organe compétent décide d'affecter une partie du bénéfice à la constitution ou au renforcement d'une réserve destinée à l'auto-assurance de l'entreprise.",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":88,"data":192,"content":193},{},[194],{"nodeType":83,"value":195,"marks":196,"data":197},"En cas de politique d'auto-assurance : Lorsque l'entreprise choisit, pour des raisons stratégiques ou économiques, de couvrir elle-même certains risques au lieu de souscrire une police d'assurance externe. Cette décision peut être motivée par des coûts d'assurance jugés trop élevés par rapport aux risques encourus.",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":88,"data":202,"content":203},{},[204],{"nodeType":83,"value":205,"marks":206,"data":207},"Pour des risques spécifiques non couverts : Quand certains risques sont difficiles à assurer sur le marché ou que les conditions proposées sont défavorables.",[],{},{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":88,"data":212,"content":213},{},[214],{"nodeType":83,"value":215,"marks":216,"data":217},"En complément d'assurances externes : Pour couvrir les franchises importantes ou les risques exclus des polices d'assurance traditionnelles.",[],{},{"nodeType":88,"data":219,"content":220},{},[221],{"nodeType":83,"value":222,"marks":223,"data":224},"Le compte est crédité lors de l'affectation des bénéfices destinés à cette réserve et débité en cas d'utilisation pour couvrir un sinistre ou lorsque l'entreprise décide de réduire cette réserve pour l'incorporer au capital ou la distribuer aux associés.",[],{},{"nodeType":88,"data":226,"content":227},{},[228],{"nodeType":83,"value":158,"marks":229,"data":230},[],{},{"nodeType":79,"data":232,"content":233},{},[234],{"nodeType":83,"value":235,"marks":236,"data":237},"Quels sont les impacts fiscaux du compte 10681 ?",[],{},{"nodeType":88,"data":239,"content":240},{},[241],{"nodeType":83,"value":242,"marks":243,"data":244},"L'utilisation du compte 10681 \"Réserve de propre assureur\" présente plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":246,"content":247},{},[248,258,268,301,311],{"nodeType":114,"data":249,"content":250},{},[251],{"nodeType":88,"data":252,"content":253},{},[254],{"nodeType":83,"value":255,"marks":256,"data":257},"Absence de déductibilité immédiate : Contrairement aux primes d'assurance versées à des compagnies externes qui sont généralement déductibles du résultat fiscal, les dotations à la réserve de propre assureur ne constituent pas des charges déductibles fiscalement. Elles sont considérées comme une affectation du résultat après impôt.",[],{},{"nodeType":114,"data":259,"content":260},{},[261],{"nodeType":88,"data":262,"content":263},{},[264],{"nodeType":83,"value":265,"marks":266,"data":267},"Imposition du résultat : Les sommes affectées à cette réserve proviennent de bénéfices qui ont déjà été soumis à l'impôt sur les sociétés. L'entreprise paie donc l'impôt sur ces montants avant de les mettre en réserve.",[],{},{"nodeType":114,"data":269,"content":270},{},[271,278],{"nodeType":88,"data":272,"content":273},{},[274],{"nodeType":83,"value":275,"marks":276,"data":277},"Traitement en cas d'utilisation : Lorsque la réserve est utilisée pour couvrir un sinistre :",[],{},{"nodeType":110,"data":279,"content":280},{},[281,291],{"nodeType":114,"data":282,"content":283},{},[284],{"nodeType":88,"data":285,"content":286},{},[287],{"nodeType":83,"value":288,"marks":289,"data":290},"La charge liée au sinistre est comptabilisée dans un compte de charges approprié et est généralement déductible fiscalement",[],{},{"nodeType":114,"data":292,"content":293},{},[294],{"nodeType":88,"data":295,"content":296},{},[297],{"nodeType":83,"value":298,"marks":299,"data":300},"La reprise de la réserve n'a pas d'impact fiscal direct car elle s'effectue par les comptes de capitaux propres",[],{},{"nodeType":114,"data":302,"content":303},{},[304],{"nodeType":88,"data":305,"content":306},{},[307],{"nodeType":83,"value":308,"marks":309,"data":310},"Régime des distributions : Si l'entreprise décide ultérieurement de réduire cette réserve pour distribution aux actionnaires, les sommes distribuées suivront le régime fiscal habituel des distributions de dividendes.",[],{},{"nodeType":114,"data":312,"content":313},{},[314],{"nodeType":88,"data":315,"content":316},{},[317],{"nodeType":83,"value":318,"marks":319,"data":320},"Documentation nécessaire : Il est important de documenter précisément la politique d'auto-assurance et les risques couverts pour justifier l'existence de cette réserve en cas de contrôle fiscal.",[],{},{"nodeType":88,"data":322,"content":323},{},[324],{"nodeType":83,"value":158,"marks":325,"data":326},[],{},{"nodeType":79,"data":328,"content":329},{},[330],{"nodeType":83,"value":331,"marks":332,"data":333},"3 points clés à retenir sur le compte 10681",[],{},{"nodeType":335,"data":336,"content":337},"ordered-list",{},[338,348,358],{"nodeType":114,"data":339,"content":340},{},[341],{"nodeType":88,"data":342,"content":343},{},[344],{"nodeType":83,"value":345,"marks":346,"data":347},"Le compte 10681 \"Réserve de propre assureur\" permet aux entreprises de constituer des provisions pour s'auto-assurer contre certains risques, offrant une alternative stratégique aux assurances externes tout en renforçant l'autonomie financière.",[],{},{"nodeType":114,"data":349,"content":350},{},[351],{"nodeType":88,"data":352,"content":353},{},[354],{"nodeType":83,"value":355,"marks":356,"data":357},"Contrairement aux primes d'assurance classiques, les dotations à cette réserve ne sont pas fiscalement déductibles car elles représentent une affectation du résultat après impôt, mais les charges liées aux sinistres restent généralement déductibles.",[],{},{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":88,"data":362,"content":363},{},[364],{"nodeType":83,"value":365,"marks":366,"data":367},"Cette réserve doit être formellement constituée par décision des organes compétents et peut être utilisée, modifiée ou supprimée selon les mêmes modalités que les autres réserves.",[],{},{"nodeType":88,"data":369,"content":370},{},[371],{"nodeType":83,"value":158,"marks":372,"data":373},[],{},"compte-10681-reserve-de-propre-assureur",false,[377],{"metadata":378,"sys":381,"fields":393},{"tags":379,"concepts":380},[],[],{"space":382,"id":384,"type":16,"createdAt":385,"updatedAt":386,"environment":387,"publishedVersion":389,"revision":63,"contentType":390,"locale":29},{"sys":383},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":388},{"id":21,"type":12,"linkType":22},24,{"sys":391},{"type":12,"linkType":27,"id":392},"category",{"contentfulName":394,"modelCategoryName":395,"slug":396,"contentTypeSlug":397,"metaTitle":399,"metaDescription":400,"mainTitle":401,"subtitle":418,"heroImage":419,"ctaButton":441,"ctaLink":442},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[398],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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