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Il permet de comptabiliser :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les frais d'augmentation de capital : honoraires de conseils, frais de publicité légale, droits d'enregistrement, commissions bancaires liées au placement des titres, etc.",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les frais liés aux opérations de fusion : coûts des audits préalables, honoraires d'experts, frais juridiques et administratifs liés à l'opération",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les frais de scission : dépenses engagées pour séparer une entité en plusieurs sociétés distinctes",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Les frais de transformation : coûts liés au changement de forme juridique d'une société",[],{},{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Ce compte figure dans la classe 2 du PCG 2025, parmi les immobilisations incorporelles, et s'inscrit plus précisément dans la catégorie des frais d'établissement (comptes 201 à 2013).",[],{},{"nodeType":95,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Quand utiliser le compte 2013 ?",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Le compte 2013 est utilisé dans les situations suivantes 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lorsqu'elles existent",[],{},{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"En cas d'insuffisance de ces primes, ou en l'absence de prime d'émission ou de fusion, les frais sont comptabilisés en charges.",[],{},{"nodeType":95,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Quels sont les impacts fiscaux du compte 2013 ?",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"L'utilisation du compte 2013 entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":110,"data":271,"content":272},{},[273,283,293,303],{"nodeType":114,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Amortissement obligatoire : Lorsque ces frais sont inscrits à l'actif, ils doivent être amortis selon un plan d'amortissement sur une durée maximale de 5 ans, conformément aux dispositions du PCG 2025",[],{},{"nodeType":114,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"Déduction fiscale : Les dotations aux amortissements de ces frais sont fiscalement déductibles, ce qui permet d'étaler l'impact fiscal sur plusieurs exercices",[],{},{"nodeType":114,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Alternative d'imputation : L'imputation sur les primes d'émission ou de fusion (compte 104) constitue une diminution des capitaux propres sans impact sur le résultat fiscal de l'exercice",[],{},{"nodeType":114,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Traitement en charges : En cas d'insuffisance des primes ou d'absence de celles-ci, la comptabilisation directe en charges permet 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