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Ces particularités peuvent concerner les conditions de remboursement, de rémunération ou de garantie.",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 1671 : Titres participatifs",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 1674 : Avances conditionnées de l'État",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 1675 : Emprunts participatifs",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Ce compte fait partie de la classe 1 des comptes de capitaux, plus précisément de la catégorie 16 « Emprunts et dettes assimilées », qui regroupe l'ensemble des financements externes à moyen et long terme de l'entreprise.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 167 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 167 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":166,"content":167},{},[168,178,188],{"nodeType":114,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lors de l'émission de titres participatifs (compte 1671) qui sont des valeurs mobilières hybrides entre actions et obligations, offrant une rémunération composée d'une partie fixe et d'une partie variable liée aux performances de l'entreprise",[],{},{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Pour comptabiliser les avances conditionnées reçues de l'État (compte 1674), qui sont des financements publics remboursables sous certaines conditions, généralement liées à l'atteinte d'objectifs spécifiques ou au succès d'un projet",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour enregistrer les emprunts participatifs (compte 1675), qui sont des prêts à moyen ou long terme dont le remboursement et/ou la rémunération dépendent des résultats de l'entreprise",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Ces financements particuliers se distinguent des emprunts classiques (obligataires ou bancaires) qui sont enregistrés dans d'autres subdivisions du compte 16.",[],{},{"nodeType":95,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Quels sont les impacts fiscaux du compte 167 ?",[],{},{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"L'utilisation du compte 167 comporte plusieurs implications fiscales et financières importantes :",[],{},{"nodeType":110,"data":220,"content":221},{},[222,232,242,252,262],{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Déductibilité des intérêts : Les intérêts versés sur les emprunts et dettes assortis de conditions particulières sont généralement déductibles du résultat fiscal, sous réserve des limitations générales applicables à la déduction des charges financières (plafonnement, sous-capitalisation)",[],{},{"nodeType":114,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Traitement de la part variable : Pour les titres participatifs et emprunts participatifs, la part variable de la rémunération, liée aux performances de l'entreprise, est également déductible fiscalement, contrairement aux dividendes versés aux actionnaires",[],{},{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Régime des avances conditionnées : Les avances conditionnées de l'État (compte 1674) bénéficient d'un régime fiscal spécifique. Elles ne sont généralement pas imposables lors de leur perception, mais leur remboursement n'est pas déductible fiscalement",[],{},{"nodeType":114,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Frais d'émission : Les frais d'émission de ces emprunts particuliers peuvent être soit déduits immédiatement en charges, soit amortis sur la durée de l'emprunt via le compte 4816 « Frais d'émission des emprunts »",[],{},{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Primes de remboursement : Lorsque ces emprunts comportent des primes de remboursement, celles-ci sont comptabilisées au débit du compte 169 « Primes de remboursement des emprunts » et amorties sur la durée de l'emprunt",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"3 points clés à retenir sur le compte 167",[],{},{"nodeType":110,"data":280,"content":281},{},[282,292,302],{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Le compte 167 est réservé aux financements avec des caractéristiques particulières (titres participatifs, avances conditionnées, emprunts participatifs) qui ne peuvent être classés dans les catégories standards d'emprunts obligataires ou bancaires.",[],{},{"nodeType":114,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Ces financements hybrides combinent souvent des caractéristiques de dettes (remboursement prévu) et de fonds propres (rémunération liée aux résultats).",[],{},{"nodeType":114,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Le traitement comptable et fiscal de ces instruments financiers nécessite une attention particulière, notamment concernant la déductibilité des intérêts et le traitement des primes éventuelles.",[],{},"compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",false,[315],{"metadata":316,"sys":319,"fields":331},{"tags":317,"concepts":318},[],[],{"space":320,"id":322,"type":16,"createdAt":323,"updatedAt":324,"environment":325,"publishedVersion":327,"revision":62,"contentType":328,"locale":29},{"sys":321},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":326},{"id":21,"type":12,"linkType":22},24,{"sys":329},{"type":12,"linkType":27,"id":330},"category",{"contentfulName":332,"modelCategoryName":333,"slug":334,"contentTypeSlug":335,"metaTitle":337,"metaDescription":338,"mainTitle":339,"subtitle":356,"heroImage":357,"ctaButton":379,"ctaLink":380},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[336],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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