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",[],{},{"nodeType":87,"data":105,"content":106},{},[107],{"nodeType":82,"value":108,"marks":109,"data":110},"Ce compte est débité en contrepartie de la subdivision du compte 101 intitulée \"Capital souscrit - non appelé\" (compte 1011). Il reflète ainsi une ressource potentielle pour l'entreprise, dont la mobilisation dépend d'une décision des organes de direction d'effectuer un appel de fonds. 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