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Il permet de distinguer les créances rattachées aux participations selon qu'elles concernent:",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Des entités du groupe (compte 2671)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Des entités hors groupe (compte 2674)",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 267 comprend également d'autres subdivisions importantes:",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171,181],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"2675 : Versements représentatifs d'apports non capitalisés - 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Cette provision est fiscalement déductible si elle répond aux conditions générales de déductibilité des provisions",[],{},{"nodeType":121,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Abandon de créance : En cas d'abandon d'une créance inscrite au compte 2671, le traitement fiscal diffère selon sa nature:",[],{},{"nodeType":117,"data":343,"content":344},{},[345,355],{"nodeType":121,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Abandon à caractère commercial: charge déductible sous conditions",[],{},{"nodeType":121,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"Abandon à caractère financier: charge non déductible sauf dans le cadre d'une procédure collective",[],{},{"nodeType":117,"data":366,"content":367},{},[368],{"nodeType":121,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Conventions réglementées : Les prêts entre sociétés liées sont soumis à la procédure des conventions réglementées nécessitant une autorisation préalable du conseil d'administration ou de surveillance et l'approbation par l'assemblée générale",[],{},{"nodeType":95,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"3 point clés à retenir sur le compte 2671",[],{},{"nodeType":117,"data":386,"content":387},{},[388,398,408],{"nodeType":121,"data":389,"content":390},{},[391],{"nodeType":87,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"Le compte 2671 enregistre exclusivement les créances à long terme accordées aux entités du groupe dans lesquelles l'entreprise détient une participation, permettant ainsi de distinguer ces opérations des relations commerciales courantes.",[],{},{"nodeType":121,"data":399,"content":400},{},[401],{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Ces créances s'inscrivent dans une relation durable et stratégique avec les filiales ou sociétés du groupe, contrairement aux simples prêts à des tiers.",[],{},{"nodeType":121,"data":409,"content":410},{},[411],{"nodeType":87,"data":412,"content":413},{},[414],{"nodeType":82,"value":415,"marks":416,"data":417},"La comptabilisation et le suivi rigoureux de ces créances sont essentiels pour respecter les obligations fiscales et juridiques liées aux transactions intra-groupe, notamment concernant les taux d'intérêt pratiqués.",[],{},"compte-2671-creances-rattachees-a-des-participations-groupe",false,[421],{"metadata":422,"sys":425,"fields":437},{"tags":423,"concepts":424},[],[],{"space":426,"id":428,"type":16,"createdAt":429,"updatedAt":430,"environment":431,"publishedVersion":433,"revision":62,"contentType":434,"locale":29},{"sys":427},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":432},{"id":21,"type":12,"linkType":22},24,{"sys":435},{"type":12,"linkType":27,"id":436},"category",{"contentfulName":438,"modelCategoryName":439,"slug":440,"contentTypeSlug":441,"metaTitle":443,"metaDescription":444,"mainTitle":445,"subtitle":462,"heroImage":463,"ctaButton":485,"ctaLink":486},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[442],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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