[{"data":1,"prerenderedAt":27777},["ShallowReactive",2],{"tip-plan-comptable-compte-1518-autres-provisions-pour-risques":3,"plan-comptable-compte-1518-autres-provisions-pour-risques-similars":571},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-1518-autres-provisions-pour-risques",{"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","3V0TjcR0OdzUtQEhU0jaJl","Entry","2025-05-27T13:56:19.146Z","2025-06-03T09:52:28.317Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":502,"faq_structured_data":503,"category":504},"1518 - Autres provisions pour risques",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,236,243,250,273,280,287,300,353,366,399,422,455,462,469],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 1518 - Autres provisions pour risques",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de passif destiné à enregistrer les provisions pour risques divers ne relevant pas des autres comptes spécifiques de provisions pour risques",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 1518 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 1518 - Autres provisions pour risques est un compte de passif qui appartient à la classe 1 (Comptes de capitaux) et plus précisément à la catégorie des provisions pour risques (compte 151). Il permet d'enregistrer les provisions constituées pour faire face à des risques identifiés qui ne sont pas spécifiquement couverts par les autres subdivisions du compte 151.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte est utilisé lorsqu'une entité identifie un risque probable mais qui ne correspond pas aux catégories spécifiques de risques déjà prévues dans le PCG, comme par exemple :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les risques liés à des litiges non couverts par d'autres comptes spécifiques",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les risques environnementaux non couverts par une provision dédiée",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les risques liés à des garanties données",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les risques de pénalités diverses",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Tout autre risque identifiable et évaluable mais ne relevant pas d'une autre catégorie de provision",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 1518 fait partie des provisions non courantes de l'entité et figure au passif du bilan dans la rubrique des provisions pour risques.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 1518 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 1518 - Autres provisions pour risques doit être utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Existence d'un risque identifié : Lorsque l'entité identifie un risque probable qui ne relève pas des autres subdivisions spécifiques du compte 151, mais qui répond aux critères de comptabilisation d'une provision.",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Obligation probable envers un tiers : Conformément aux principes comptables, une provision doit être constituée lorsqu'il existe une obligation actuelle (juridique ou implicite) résultant d'un événement passé.",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Probabilité d'une sortie de ressources : La sortie de ressources pour éteindre l'obligation doit être probable (plus probable qu'improbable).",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Estimation fiable : Le montant de l'obligation doit pouvoir être estimé de manière fiable, même s'il s'agit d'une estimation.",[],{},{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Le compte 1518 est utilisé en fin d'exercice lors des opérations d'inventaire, après analyse des risques auxquels l'entité est exposée. Il peut être réajusté à chaque clôture en fonction de l'évolution du risque concerné.",[],{},{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Les écritures comptables associées à ce compte sont :",[],{},{"nodeType":117,"data":251,"content":252},{},[253,263],{"nodeType":121,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Pour la constitution de la provision : le compte 1518 est crédité par le débit du compte 6815 (risque d'exploitation), 6865 (risque financier) ou 6875 (risque exceptionnel) selon la nature du risque.",[],{},{"nodeType":121,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Pour la reprise de la provision : le compte 1518 est débité par le crédit du compte 7815, 7865 ou 7875 selon la nature du risque initial.",[],{},{"nodeType":95,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Quels sont les impacts fiscaux du compte 1518 ?",[],{},{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"L'utilisation du compte 1518 - Autres provisions pour risques présente plusieurs impacts fiscaux importants à considérer :",[],{},{"nodeType":193,"data":288,"content":289},{},[290],{"nodeType":121,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Déductibilité fiscale conditionnée",[],{},{"nodeType":117,"data":301,"content":302},{},[303,313,323,333,343],{"nodeType":121,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Être destinées à faire face à une perte ou une charge déductible",[],{},{"nodeType":121,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Être nettement précisées quant à leur nature",[],{},{"nodeType":121,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Résulter d'événements en cours à la clôture de l'exercice",[],{},{"nodeType":121,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Être probables (et non simplement éventuelles)",[],{},{"nodeType":121,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"Être évaluées avec une approximation suffisante",[],{},{"nodeType":193,"data":354,"content":355},{},[356],{"nodeType":121,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Risque de requalification fiscale",[],{},{"nodeType":117,"data":367,"content":368},{},[369,379,389],{"nodeType":121,"data":370,"content":371},{},[372],{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"L'existence effective du risque",[],{},{"nodeType":121,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"La méthode d'évaluation retenue",[],{},{"nodeType":121,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"L'impossibilité de les comptabiliser dans une autre subdivision plus spécifique",[],{},{"nodeType":193,"data":400,"content":401},{},[402,412],{"nodeType":121,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"Obligation de suivi et de documentation",[],{},{"nodeType":121,"data":413,"content":414},{},[415],{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Traitement des reprises",[],{},{"nodeType":117,"data":423,"content":424},{},[425,435,445],{"nodeType":121,"data":426,"content":427},{},[428],{"nodeType":87,"data":429,"content":430},{},[431],{"nodeType":82,"value":432,"marks":433,"data":434},"La nature exacte du risque provisionné",[],{},{"nodeType":121,"data":436,"content":437},{},[438],{"nodeType":87,"data":439,"content":440},{},[441],{"nodeType":82,"value":442,"marks":443,"data":444},"Le mode de calcul utilisé",[],{},{"nodeType":121,"data":446,"content":447},{},[448],{"nodeType":87,"data":449,"content":450},{},[451],{"nodeType":82,"value":452,"marks":453,"data":454},"Les événements justifiant la provision",[],{},{"nodeType":87,"data":456,"content":457},{},[458],{"nodeType":82,"value":459,"marks":460,"data":461},"Les reprises de provisions non utilisées sont réintégrées au résultat fiscal de l'exercice au cours duquel elles sont devenues sans objet. Si la provision avait été initialement non déductible, sa reprise n'est pas imposable.",[],{},{"nodeType":95,"data":463,"content":464},{},[465],{"nodeType":82,"value":466,"marks":467,"data":468},"3 point clés à retenir sur le compte 1518",[],{},{"nodeType":193,"data":470,"content":471},{},[472,482,492],{"nodeType":121,"data":473,"content":474},{},[475],{"nodeType":87,"data":476,"content":477},{},[478],{"nodeType":82,"value":479,"marks":480,"data":481},"Spécificité résiduelle : Le compte 1518 est destiné uniquement aux risques qui ne peuvent pas être classés dans les autres subdivisions du compte 151, ce qui implique une analyse préalable approfondie pour s'assurer qu'aucun autre compte de provision n'est plus approprié.",[],{},{"nodeType":121,"data":483,"content":484},{},[485],{"nodeType":87,"data":486,"content":487},{},[488],{"nodeType":82,"value":489,"marks":490,"data":491},"Documentation rigoureuse : L'utilisation de ce compte nécessite une documentation particulièrement solide justifiant la nature du risque, sa probabilité et son évaluation, afin de répondre aux exigences comptables et fiscales.",[],{},{"nodeType":121,"data":493,"content":494},{},[495],{"nodeType":87,"data":496,"content":497},{},[498],{"nodeType":82,"value":499,"marks":500,"data":501},"Réévaluation systématique : Les provisions inscrites au compte 1518 doivent être revues à chaque clôture d'exercice pour ajuster leur montant ou les reprendre si elles sont devenues sans objet, conformément au principe de meilleure estimation à la date de clôture.",[],{},"compte-1518-autres-provisions-pour-risques",false,[505],{"metadata":506,"sys":509,"fields":521},{"tags":507,"concepts":508},[],[],{"space":510,"id":512,"type":16,"createdAt":513,"updatedAt":514,"environment":515,"publishedVersion":517,"revision":62,"contentType":518,"locale":29},{"sys":511},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":516},{"id":21,"type":12,"linkType":22},24,{"sys":519},{"type":12,"linkType":27,"id":520},"category",{"contentfulName":522,"modelCategoryName":523,"slug":524,"contentTypeSlug":525,"metaTitle":527,"metaDescription":528,"mainTitle":529,"subtitle":546,"heroImage":547,"ctaButton":569,"ctaLink":570},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[526],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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