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Selon le Plan Comptable Général 2025, le compte 163 peut être subdivisé pour identifier :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"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 emprunts obligataires contractés en France ou à l'étranger",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les emprunts obligataires en euros ou en devises étrangères",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les emprunts obligataires à long, moyen ou court terme",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les emprunts obligataires contractés auprès d'entités liées",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les intérêts courus sur ces emprunts sont enregistrés dans le sous-compte 1638 - Intérêts courus sur autres emprunts obligataires.",[],{},{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Quand utiliser le compte 163 ?",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Le compte 163 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":183,"content":184},{},[185,195,205,215],{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lors de l'émission d'obligations classiques (non convertibles) par l'entité",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour comptabiliser les emprunts obligataires à leur valeur totale, primes de remboursement incluses",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Pour l'enregistrement des obligations avec bons de souscription d'obligations (OBSO) ou d'actions (OBSA)",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Lors du remboursement d'emprunts obligataires",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Lors de l'émission d'obligations avec bons de souscription d'obligations, l'emprunt est enregistré au compte 163 pour sa valeur de remboursement. La différence entre cette valeur et la valeur actuelle de l'emprunt est inscrite au débit du compte 169 \"Primes de remboursement des emprunts\".",[],{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"La différence entre le prix d'émission des obligations avec bons et la valeur actuelle de l'emprunt obligataire est enregistrée en produits constatés d'avance (compte 487) au titre des bons.",[],{},{"nodeType":95,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Quels sont les impacts fiscaux du compte 163 ?",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 163 implique plusieurs impacts fiscaux et comptables :",[],{},{"nodeType":117,"data":254,"content":255},{},[256,266,276,312],{"nodeType":121,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Amortissement des primes de remboursement : Les primes de remboursement associées aux emprunts obligataires doivent être amorties sur la durée de l'emprunt via le compte 6861 \"Dotations aux amortissements des primes de remboursement des emprunts\"",[],{},{"nodeType":121,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Frais d'émission des emprunts : Ces frais peuvent être enregistrés au compte 481 et amortis sur la durée de l'emprunt via le compte 6862 \"Dotations aux amortissements des frais d'émission des emprunts\"",[],{},{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":117,"data":280,"content":281},{},[282,292,302],{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Les modalités d'émission (montant, nombre et valeur nominale des obligations, modalités de remboursement, taux d'intérêt)",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Les mouvements sur les obligations (nombre en circulation, encours, rachats ou amortissements)",[],{},{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Les mouvements sur les bons (nombre exercés, rachetés, annulés, en circulation)",[],{},{"nodeType":121,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Traitement des intérêts : Les intérêts versés aux obligataires sont généralement déductibles fiscalement, contrairement aux dividendes versés aux actionnaires",[],{},{"nodeType":87,"data":323,"content":324},{},[325,329,335,339,344],{"nodeType":82,"value":326,"marks":327,"data":328},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",[],{},{"nodeType":82,"value":330,"marks":331,"data":334},"6817 \"Dotations pour dépréciations des actifs circulants\"",[332],{"type":333},"bold",{},{"nodeType":82,"value":336,"marks":337,"data":338}," par le crédit du compte ",[],{},{"nodeType":82,"value":340,"marks":341,"data":343},"491 \"Dépréciations des comptes de clients",[342],{"type":333},{},{"nodeType":82,"value":345,"marks":346,"data":347},"\".",[],{},{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"En cas de recouvrement partiel d'une créance douteuse, le montant encaissé vient réduire le solde du compte 416, et la provision constituée doit être ajustée en conséquence. Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",[],{},{"nodeType":95,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"3 points clés à retenir sur le compte 163",[],{},{"nodeType":117,"data":363,"content":364},{},[365,375,385],{"nodeType":121,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"Le compte 163 enregistre uniquement les emprunts obligataires non convertibles, à leur valeur totale incluant les primes de remboursement, tandis que les emprunts obligataires convertibles sont comptabilisés au compte 161.",[],{},{"nodeType":121,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Les intérêts courus sont systématiquement isolés dans le sous-compte 1638, permettant une vision claire des charges financières à payer à chaque clôture d'exercice.",[],{},{"nodeType":121,"data":386,"content":387},{},[388],{"nodeType":87,"data":389,"content":390},{},[391],{"nodeType":82,"value":392,"marks":393,"data":394},"Les émissions d'obligations avec bons de souscription nécessitent un traitement comptable spécifique impliquant les comptes 169 (primes) et 487 (produits constatés d'avance).",[],{},"compte-163-autres-emprunts-obligataires",false,[398],{"metadata":399,"sys":402,"fields":414},{"tags":400,"concepts":401},[],[],{"space":403,"id":405,"type":16,"createdAt":406,"updatedAt":407,"environment":408,"publishedVersion":410,"revision":62,"contentType":411,"locale":29},{"sys":404},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":409},{"id":21,"type":12,"linkType":22},24,{"sys":412},{"type":12,"linkType":27,"id":413},"category",{"contentfulName":415,"modelCategoryName":416,"slug":417,"contentTypeSlug":418,"metaTitle":420,"metaDescription":421,"mainTitle":422,"subtitle":439,"heroImage":440,"ctaButton":462,"ctaLink":463},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[419],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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