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Il permet d'enregistrer les prêts accordés par l'entreprise à des tiers pour une durée supérieure à un an.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte se subdivise généralement en plusieurs sous-comptes permettant de distinguer les différentes catégories de prêts :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"2741 : Prêts participatifs",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"2742 : Prêts aux associés",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"2743 : Prêts au personnel",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"2748 : Autres prêts",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les intérêts courus sur ces prêts sont comptabilisés dans un compte spécifique, le 27684 : Intérêts courus sur prêts.",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Contrairement aux créances rattachées à des participations (compte 267), les prêts du compte 274 concernent des opérations avec des entités dans lesquelles l'entreprise ne détient pas de participation significative ou avec des personnes physiques.",[],{},{"nodeType":95,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Quand utiliser le compte 274 ?",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 274 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":190,"content":191},{},[192,202,212,222,232],{"nodeType":121,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Prêts accordés à moyen ou long terme : Lorsque l'entreprise octroie des financements remboursables sur une période supérieure à un an.",[],{},{"nodeType":121,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Avances permanentes : Pour enregistrer les sommes mises à disposition de manière durable à des tiers, sans lien avec le cycle d'exploitation normal de l'entreprise.",[],{},{"nodeType":121,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Prêts au personnel : Lorsque l'entreprise accorde des prêts à ses salariés dans le cadre de sa politique sociale (prêts pour l'acquisition d'un logement, prêts à la consommation, etc.).",[],{},{"nodeType":121,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Prêts aux associés : Pour comptabiliser les avances à long terme consenties aux associés, distinctes des comptes courants d'associés qui sont enregistrés en compte 455.",[],{},{"nodeType":121,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Prêts participatifs : Pour les prêts spécifiques qui présentent des caractéristiques particulières, comme une rémunération incluant une participation aux résultats.",[],{},{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Lors de l'octroi du prêt, le compte 274 est débité par le crédit d'un compte de trésorerie. À l'échéance, les remboursements reçus viennent créditer le compte 274 par le débit d'un compte de trésorerie.",[],{},{"nodeType":95,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Quels sont les impacts fiscaux du compte 274 ?",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"L'utilisation du compte 274 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":264,"content":265},{},[266,276,286,319],{"nodeType":121,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Intérêts perçus : Les intérêts perçus sur les prêts accordés constituent des produits financiers imposables à l'impôt sur les sociétés ou à l'impôt sur le revenu selon le régime fiscal de l'entreprise. Ces intérêts sont comptabilisés au crédit du compte 7624 \"Revenus des prêts\".",[],{},{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Dépréciation des prêts : En cas de risque de non-recouvrement d'un prêt, l'entreprise peut constituer une provision pour dépréciation (compte 297). Cette dépréciation est fiscalement déductible sous certaines conditions, notamment si le risque est justifié et documenté.",[],{},{"nodeType":121,"data":287,"content":288},{},[289,296],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Abandon de créance : Si l'entreprise renonce à percevoir le remboursement d'un prêt (abandon de créance), le traitement fiscal diffère selon que l'abandon a un caractère commercial ou financier :",[],{},{"nodeType":117,"data":297,"content":298},{},[299,309],{"nodeType":121,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"L'abandon à caractère commercial (lié à des relations d'affaires) est généralement déductible fiscalement",[],{},{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"L'abandon à caractère financier est souvent considéré comme un acte anormal de gestion et non déductible, sauf justification",[],{},{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Prêts à taux réduit ou sans intérêt : Les prêts consentis sans intérêt ou à un taux inférieur au taux du marché peuvent être requalifiés par l'administration fiscale comme un avantage occulte, notamment dans le cas des prêts aux associés. Un intérêt minimum peut être imposé fiscalement même s'il n'est pas prévu contractuellement.",[],{},{"nodeType":95,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"3 point clés à retenir sur le compte 274",[],{},{"nodeType":117,"data":337,"content":338},{},[339,349,359],{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Le compte 274 enregistre exclusivement les prêts accordés pour une durée supérieure à un an, les avances et prêts à court terme relevant plutôt des comptes de classe 5 (comptes financiers) ou de classe 4 (comptes de tiers).",[],{},{"nodeType":121,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Les intérêts courus non échus en fin d'exercice doivent être comptabilisés au compte 27684 pour respecter le principe d'indépendance des exercices.",[],{},{"nodeType":121,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"La valorisation des prêts au bilan doit faire l'objet d'une analyse régulière pour identifier d'éventuels risques de non-recouvrement et constater, le cas échéant, les dépréciations nécessaires.",[],{},"compte-274-prets",false,[372],{"metadata":373,"sys":376,"fields":388},{"tags":374,"concepts":375},[],[],{"space":377,"id":379,"type":16,"createdAt":380,"updatedAt":381,"environment":382,"publishedVersion":384,"revision":62,"contentType":385,"locale":29},{"sys":378},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":383},{"id":21,"type":12,"linkType":22},24,{"sys":386},{"type":12,"linkType":27,"id":387},"category",{"contentfulName":389,"modelCategoryName":390,"slug":391,"contentTypeSlug":392,"metaTitle":394,"metaDescription":395,"mainTitle":396,"subtitle":413,"heroImage":414,"ctaButton":436,"ctaLink":437},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[393],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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