[{"data":1,"prerenderedAt":27627},["ShallowReactive",2],{"tip-plan-comptable-compte-161-emprunts-obligataires-convertibles":3,"plan-comptable-compte-161-emprunts-obligataires-convertibles-similars":421},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-161-emprunts-obligataires-convertibles",{"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","49uNiB1YUnoXnyO0NsSc4H","Entry","2025-05-27T13:56:19.165Z","2025-06-03T09:52:28.344Z",{"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":352,"faq_structured_data":353,"category":354},"161 - Emprunts obligataires convertibles",{"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",{},[77,86,94,102,109,116,141,148,155,162,205,212,245,252,259,312,319],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 161 - Emprunts obligataires convertibles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les emprunts obligataires pouvant être convertis en actions de l'émetteur",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 161 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 161 - Emprunts obligataires convertibles sert à comptabiliser les dettes financières résultant de l'émission d'emprunts obligataires qui offrent à leurs détenteurs la possibilité de les convertir en actions de la société émettrice. Ce compte s'inscrit dans la classe 1 (Comptes de capitaux) et plus précisément dans le compte 16 qui regroupe les emprunts et dettes assimilées.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte se distingue des autres comptes d'emprunts obligataires par la caractéristique spécifique de convertibilité en actions, ce qui lui confère un statut particulier. Il fait partie des subdivisions suivantes:",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 161 pour le principal de l'emprunt obligataire convertible",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 1618 pour les intérêts courus sur emprunts obligataires convertibles",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les emprunts obligataires dont le remboursement est assorti de primes sont comptabilisés au crédit du compte 161 pour leur valeur totale, primes de remboursement incluses. La contrepartie de ces primes est alors enregistrée au débit du compte 169 « Primes de remboursement des emprunts ».",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 161 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 161 est utilisé dans les situations suivantes:",[],{},{"nodeType":117,"data":163,"content":164},{},[165,175,185,195],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Lors de l'émission d'obligations convertibles : la société émettrice crédite ce compte du montant total de l'émission par le débit des comptes de trésorerie ou de comptes de tiers.",[],{},{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Pour l'enregistrement des intérêts courus : à la clôture de l'exercice, les intérêts courus non échus sont comptabilisés au crédit du compte 1618 « Intérêts courus sur emprunts obligataires convertibles ».",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"En cas de conversion des obligations en actions : lorsque les détenteurs exercent leur droit de conversion, le compte 161 est débité par le crédit des comptes de capitaux propres concernés (101 « Capital social » et éventuellement 104 « Primes liées au capital social »).",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lors du remboursement des obligations : si les obligations arrivent à échéance sans avoir été converties, le compte 161 est débité par le crédit des comptes de trésorerie.",[],{},{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Le compte 161 peut être subdivisé pour identifier :",[],{},{"nodeType":117,"data":213,"content":214},{},[215,225,235],{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Les emprunts obligataires convertibles contractés en France et à l'étranger",[],{},{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Les emprunts en euros ou en devises",[],{},{"nodeType":121,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"La partie des emprunts dont les échéances sont à long terme, à moyen terme ou à court terme",[],{},{"nodeType":95,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Quels sont les impacts fiscaux du compte 161 ?",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"L'utilisation du compte 161 - Emprunts obligataires convertibles comporte plusieurs implications fiscales et comptables importantes:",[],{},{"nodeType":117,"data":260,"content":261},{},[262,272,282,292,302],{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Déductibilité des intérêts : Les intérêts versés aux obligataires sont généralement déductibles du résultat fiscal de l'entreprise émettrice, contrairement aux dividendes versés aux actionnaires. Cette déductibilité constitue un avantage fiscal pour l'émetteur.",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Traitement des primes de remboursement : Lorsque l'emprunt obligataire convertible est assorti de primes de remboursement, celles-ci doivent être amorties sur la durée de l'emprunt via le compte 169 « Primes de remboursement des emprunts ». La dotation annuelle est comptabilisée au débit du compte 6861 « Dotations aux amortissements des primes de remboursement des emprunts ».",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Frais d'émission : Les frais d'émission des emprunts obligataires convertibles peuvent être comptabilisés en charges ou étalés sur la durée de l'emprunt via le compte 481 « Frais d'émission des emprunts ».",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Conversion en actions : Lors de la conversion des obligations en actions, l'opération n'est généralement pas considérée comme une cession d'un point de vue fiscal, mais comme une opération neutre. La plus-value éventuelle n'est donc pas imposable au moment de la conversion.",[],{},{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Obligations d'information : L'annexe des états financiers doit mentionner les caractéristiques de l'emprunt obligataire convertible (montant, nombre et valeur nominale des obligations, modalités de remboursement, taux d'intérêt, conditions de conversion).",[],{},{"nodeType":95,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"3 point clés à retenir sur le compte 161",[],{},{"nodeType":117,"data":320,"content":321},{},[322,332,342],{"nodeType":121,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Le compte 161 est spécifiquement dédié aux emprunts obligataires convertibles, qui représentent une forme hybride de financement combinant les caractéristiques d'un emprunt (paiement d'intérêts) et d'un instrument de capitaux propres (possibilité de conversion en actions).",[],{},{"nodeType":121,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"La comptabilisation des emprunts obligataires convertibles implique plusieurs comptes connexes (1618 pour les intérêts courus, 169 pour les primes de remboursement, 481 pour les frais d'émission) qui doivent être correctement utilisés pour refléter la réalité économique de l'opération.",[],{},{"nodeType":121,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"La conversion des obligations en actions entraîne une transformation de dette en capitaux propres, ce qui modifie la structure financière de l'entreprise et peut avoir un impact sur ses ratios d'endettement et sa capacité d'emprunt future.",[],{},"compte-161-emprunts-obligataires-convertibles",false,[355],{"metadata":356,"sys":359,"fields":371},{"tags":357,"concepts":358},[],[],{"space":360,"id":362,"type":16,"createdAt":363,"updatedAt":364,"environment":365,"publishedVersion":367,"revision":62,"contentType":368,"locale":29},{"sys":361},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":366},{"id":21,"type":12,"linkType":22},24,{"sys":369},{"type":12,"linkType":27,"id":370},"category",{"contentfulName":372,"modelCategoryName":373,"slug":374,"contentTypeSlug":375,"metaTitle":377,"metaDescription":378,"mainTitle":379,"subtitle":396,"heroImage":397,"ctaButton":419,"ctaLink":420},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[376],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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