[{"data":1,"prerenderedAt":27708},["ShallowReactive",2],{"tip-plan-comptable-compte-1681-autres-emprunts":3,"plan-comptable-compte-1681-autres-emprunts-similars":502},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-1681-autres-emprunts",{"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","1TgOupjdOMLv3qZPz7XcU","Entry","2025-05-27T13:56:39.230Z","2025-06-03T09:52:28.137Z",{"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":433,"faq_structured_data":434,"category":435},"1681 - Autres 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emprunts",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les emprunts autres que les emprunts obligataires, les emprunts auprès des établissements de crédit, et les emprunts assortis de conditions particulières.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 1681 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 1681 - Autres emprunts sert à comptabiliser les emprunts contractés par l'entité qui ne correspondent pas aux catégories spécifiques d'emprunts déjà prévues dans le Plan Comptable Général 2025.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la subdivision 168 - Autres emprunts et dettes assimilées, elle-même rattachée à la catégorie 16 - Emprunts et dettes assimilées qui enregistre d'une part les emprunts, d'autre part les dettes financières assimilées à des emprunts.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 1681 permet notamment d'enregistrer :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les emprunts auprès de personnes physiques (associés, particuliers) hors comptes courants d'associés",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les emprunts auprès d'entités autres que les établissements de crédit",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Les emprunts atypiques ne relevant pas des catégories spécifiques (emprunts obligataires, participatifs, etc.)",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Dans la structure du PCG 2025, ce compte se distingue des autres types d'emprunts :",[],{},{"nodeType":124,"data":166,"content":167},{},[168,178,188,198],{"nodeType":128,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"161 : Emprunts obligataires convertibles",[],{},{"nodeType":128,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"163 : Autres emprunts obligataires",[],{},{"nodeType":128,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"164 : Emprunts auprès des établissements de crédit",[],{},{"nodeType":128,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"167 : Emprunts et dettes assortis de conditions particulières",[],{},{"nodeType":95,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Quand utiliser le compte 1681 ?",[],{},{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Le compte 1681 est utilisé dans les situations suivantes :",[],{},{"nodeType":223,"data":224,"content":225},"ordered-list",{},[226,236,246,256,266],{"nodeType":128,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Emprunts non bancaires : Lorsque l'entreprise contracte un emprunt auprès d'une entité qui n'est pas un établissement de crédit (par exemple, une autre entreprise, un organisme public non financier ou un particulier).",[],{},{"nodeType":128,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Financements alternatifs : Pour comptabiliser des financements obtenus via des plateformes de prêt participatif ou de crowdlending, lorsqu'ils ne relèvent pas des emprunts participatifs (compte 1675).",[],{},{"nodeType":128,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Prêts familiaux ou de proches : Quand l'entreprise reçoit un prêt d'un proche de l'entrepreneur ou d'un tiers, formalisé par un contrat de prêt (distinct des apports en compte courant).",[],{},{"nodeType":128,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Emprunts internationaux : Pour des emprunts contractés à l'étranger auprès d'organismes qui ne sont pas des établissements de crédit.",[],{},{"nodeType":128,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Financements spécifiques : Pour des financements qui ne correspondent pas aux catégories traditionnelles d'emprunts mais qui constituent bien des dettes financières à moyen ou long terme.",[],{},{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Le PCG 2025 prévoit que les comptes d'emprunts peuvent être subdivisés pour identifier :",[],{},{"nodeType":124,"data":284,"content":285},{},[286,296,306,316],{"nodeType":128,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Les emprunts contractés en France ou à l'étranger",[],{},{"nodeType":128,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Les emprunts en euros ou en devises",[],{},{"nodeType":128,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Les emprunts à long, moyen ou court terme",[],{},{"nodeType":128,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Les emprunts contractés auprès d'entités liées",[],{},{"nodeType":95,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Quels sont les impacts fiscaux du compte 1681 ?",[],{},{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"L'utilisation du compte 1681 - Autres emprunts comporte plusieurs implications fiscales et comptables :",[],{},{"nodeType":223,"data":341,"content":342},{},[343,353,363,373,383],{"nodeType":128,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"Déductibilité des intérêts : Les intérêts versés sur ces emprunts sont généralement déductibles du résultat fiscal, sous réserve des limitations prévues par la législation fiscale (notamment les règles de sous-capitalisation et de limitation de déduction des charges financières nettes).",[],{},{"nodeType":128,"data":354,"content":355},{},[356],{"nodeType":87,"data":357,"content":358},{},[359],{"nodeType":82,"value":360,"marks":361,"data":362},"Justification de l'origine des fonds : Les emprunts enregistrés au compte 1681 doivent être formalisés par des contrats écrits précisant les conditions de remboursement et le taux d'intérêt. En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la réalité de l'emprunt et l'origine des fonds.",[],{},{"nodeType":128,"data":364,"content":365},{},[366],{"nodeType":87,"data":367,"content":368},{},[369],{"nodeType":82,"value":370,"marks":371,"data":372},"Taux d'intérêt applicable : Le taux d'intérêt pratiqué doit être conforme aux pratiques de marché. Un taux manifestement excessif pourrait être requalifié, et un taux trop faible pourrait être considéré comme un acte anormal de gestion dans certains cas (prêts entre entreprises liées).",[],{},{"nodeType":128,"data":374,"content":375},{},[376],{"nodeType":87,"data":377,"content":378},{},[379],{"nodeType":82,"value":380,"marks":381,"data":382},"Traitement des intérêts courus : Les intérêts courus et non échus à la clôture de l'exercice doivent être comptabilisés au compte 1688 - Intérêts courus sur autres emprunts et dettes assimilées.",[],{},{"nodeType":128,"data":384,"content":385},{},[386],{"nodeType":87,"data":387,"content":388},{},[389],{"nodeType":82,"value":390,"marks":391,"data":392},"Frais d'émission d'emprunt : Les éventuels frais liés à l'obtention de ces emprunts peuvent être soit comptabilisés en charges, soit étalés sur la durée de l'emprunt via le compte 481 - Frais d'émission des emprunts.",[],{},{"nodeType":95,"data":394,"content":395},{},[396],{"nodeType":82,"value":397,"marks":398,"data":399},"3 points clés à retenir sur le compte 1681",[],{},{"nodeType":223,"data":401,"content":402},{},[403,413,423],{"nodeType":128,"data":404,"content":405},{},[406],{"nodeType":87,"data":407,"content":408},{},[409],{"nodeType":82,"value":410,"marks":411,"data":412},"Un compte \"par défaut\" pour les emprunts atypiques : Le compte 1681 sert à enregistrer les emprunts ne correspondant pas aux catégories spécifiques prévues par le PCG (emprunts obligataires, bancaires ou participatifs), offrant ainsi une flexibilité pour comptabiliser des sources de financement alternatives.",[],{},{"nodeType":128,"data":414,"content":415},{},[416],{"nodeType":87,"data":417,"content":418},{},[419],{"nodeType":82,"value":420,"marks":421,"data":422},"Nécessité de formalisation : Tout emprunt enregistré au compte 1681 doit être formalisé par un contrat précisant les conditions de remboursement et le taux d'intérêt, pour justifier sa réalité économique et sa déductibilité fiscale.",[],{},{"nodeType":128,"data":424,"content":425},{},[426],{"nodeType":87,"data":427,"content":428},{},[429],{"nodeType":82,"value":430,"marks":431,"data":432},"Distinction essentielle : Ce compte permet de distinguer clairement les financements externes à moyen/long terme des avances en compte courant (compte 455) ou des concours bancaires courants (compte 519), assurant ainsi une présentation fidèle de la structure financière de l'entreprise.",[],{},"compte-1681-autres-emprunts",false,[436],{"metadata":437,"sys":440,"fields":452},{"tags":438,"concepts":439},[],[],{"space":441,"id":443,"type":16,"createdAt":444,"updatedAt":445,"environment":446,"publishedVersion":448,"revision":62,"contentType":449,"locale":29},{"sys":442},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":447},{"id":21,"type":12,"linkType":22},24,{"sys":450},{"type":12,"linkType":27,"id":451},"category",{"contentfulName":453,"modelCategoryName":454,"slug":455,"contentTypeSlug":456,"metaTitle":458,"metaDescription":459,"mainTitle":460,"subtitle":477,"heroImage":478,"ctaButton":500,"ctaLink":501},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[457],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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