[{"data":1,"prerenderedAt":27670},["ShallowReactive",2],{"tip-plan-comptable-compte-168-autres-emprunts-et-dettes-assimilees":3,"plan-comptable-compte-168-autres-emprunts-et-dettes-assimilees-similars":464},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-168-autres-emprunts-et-dettes-assimilees",{"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","2G8ytzc5tR8Mna9zx0gEM7","Entry","2025-05-27T13:56:29.145Z","2025-06-03T09:52:28.214Z",{"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":395,"faq_structured_data":396,"category":397},"168 - Autres emprunts et dettes assimilées",{"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",{},[77,86,94,102,109,116,171,178,185,192,225,232,275,282,289,355,362],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 168 - Autres emprunts et dettes assimilées",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 168 enregistre les emprunts et dettes financières autres que ceux spécifiquement identifiés dans les autres comptes de la classe 16.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 168 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 168 - Autres emprunts et dettes assimilées est destiné à enregistrer les emprunts et dettes financières qui ne sont pas spécifiquement comptabilisés dans les autres comptes de la classe 16. Il fait partie de la catégorie des comptes d'emprunts et dettes assimilées qui enregistrent d'une part les emprunts, d'autre part les dettes financières assimilées à des emprunts.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet notamment d'isoler :",[],{},{"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 dettes financières qui ne correspondent pas aux catégories spécifiques comme les emprunts obligataires (comptes 161 et 163)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les emprunts auprès des établissements de crédit (compte 164)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les dépôts et cautionnements reçus (compte 165)",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"La participation des salariés aux résultats (compte 166)",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les emprunts et dettes assortis de conditions particulières (compte 167)",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Parmi les sous-comptes identifiés du compte 168, on trouve notamment le compte 1685 - Rentes viagères capitalisées qui enregistre la contrepartie d'un bien meuble ou immeuble acquis contre paiement de rentes viagères.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 168 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 168 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":193,"content":194},{},[195,205,215],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lors de la comptabilisation d'emprunts ou de dettes financières qui ne correspondent à aucune des catégories spécifiques prévues dans les autres comptes de la classe 16",[],{},{"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 de rentes viagères capitalisées (sous-compte 1685) lorsqu'un bien est acquis contre paiement de rentes viagères",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour comptabiliser les intérêts courus sur ces emprunts et dettes, qui doivent être inscrits dans une subdivision du compte 168",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Comme pour les autres comptes d'emprunts, le compte 168 peut être subdivisé pour identifier :",[],{},{"nodeType":117,"data":233,"content":234},{},[235,245,255,265],{"nodeType":121,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Les emprunts et dettes assimilées contractés en France ou à l'étranger",[],{},{"nodeType":121,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Les emprunts et dettes en euros ou en devises",[],{},{"nodeType":121,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Les échéances à long, moyen ou court terme",[],{},{"nodeType":121,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Les emprunts contractés auprès d'entités liées ou avec lesquelles l'entreprise a un lien de participation",[],{},{"nodeType":95,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Quels sont les impacts fiscaux du compte 168 ?",[],{},{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"L'utilisation du compte 168 implique plusieurs considérations fiscales et comptables importantes :",[],{},{"nodeType":117,"data":290,"content":291},{},[292,302,312,345],{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Charges financières déductibles : Les intérêts et autres charges financières liés aux emprunts et dettes enregistrés au compte 168 constituent généralement des charges financières déductibles du résultat fiscal, sous réserve des limitations prévues par la réglementation fiscale (notamment les règles de sous-capitalisation)",[],{},{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Rentes viagères : Dans le cas particulier du compte 1685 (Rentes viagères capitalisées), les arrérages versés qui excèdent le capital constituent des charges financières. Inversement, le décès prématuré du crédirentier peut générer un produit financier",[],{},{"nodeType":121,"data":313,"content":314},{},[315,322],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Frais d'émission d'emprunts : Les frais liés à l'émission de ces emprunts peuvent être, selon le choix de l'entreprise :",[],{},{"nodeType":117,"data":323,"content":324},{},[325,335],{"nodeType":121,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Soit comptabilisés en charges",[],{},{"nodeType":121,"data":336,"content":337},{},[338],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Soit répartis sur la durée de l'emprunt via le compte 481 \"Frais d'émission des emprunts\"",[],{},{"nodeType":121,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Conversion des dettes en devises : Pour les emprunts en devises étrangères, les écarts de conversion constatés à la clôture de l'exercice peuvent avoir des incidences fiscales spécifiques, généralement traitées comme des différences temporaires",[],{},{"nodeType":95,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"3 point clés à retenir sur le compte 168",[],{},{"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 168 est un compte résiduel qui enregistre les emprunts et dettes financières ne correspondant à aucune autre catégorie spécifique de la classe 16, avec une attention particulière pour les rentes viagères capitalisées (compte 1685).",[],{},{"nodeType":121,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Il peut être subdivisé selon plusieurs critères : origine géographique, devise, échéance ou nature de la relation avec le créancier, permettant ainsi un suivi analytique précis des engagements financiers.",[],{},{"nodeType":121,"data":386,"content":387},{},[388],{"nodeType":87,"data":389,"content":390},{},[391],{"nodeType":82,"value":392,"marks":393,"data":394},"Les intérêts courus sur ces emprunts et dettes doivent être inscrits dans une subdivision spécifique du compte 168, conformément au principe comptable de rattachement des charges à l'exercice.",[],{},"compte-168-autres-emprunts-et-dettes-assimilees",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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