[{"data":1,"prerenderedAt":27644},["ShallowReactive",2],{"tip-plan-comptable-compte-2748-autres-prets":3,"plan-comptable-compte-2748-autres-prets-similars":438},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2748-autres-prets",{"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","5abAOuLQrpb5j5h8D3MZxG","Entry","2025-05-27T13:57:29.228Z","2025-06-03T09:52:38.458Z",{"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":369,"faq_structured_data":370,"category":371},"2748 - Autres prêts",{"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",{},[77,86,94,102,113,148,159,166,173,217,224,231,238,329,336],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 2748 - Autres prêts",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 2748 est un sous-compte du 274 qui enregistre les prêts accordés par l'entité à des tiers n'entrant pas dans les catégories spécifiques des prêts participatifs, des prêts aux associés ou des prêts au personnel.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 2748 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 2748 - Autres prêts fait partie de la classe 2 du Plan Comptable Général 2025, consacrée aux immobilisations. Plus précisément, il est rattaché au compte 274 - Prêts qui appartient à la catégorie 27 - Autres immobilisations financières.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte sert à enregistrer les prêts accordés par l'entreprise à des tiers, autres que ceux déjà classés dans des catégories spécifiques telles que :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"2741 : Prêts participatifs",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"2742 : Prêts aux associés",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"2743 : Prêts au personnel",[],{},{"nodeType":87,"data":149,"content":150},{},[151,155],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 2748 permet ainsi d'enregistrer tous les autres types de prêts consentis par l'entité et ayant vocation à rester durablement dans l'entreprise (plus d'un an), ce qui justifie leur classification en immobilisations financières. Ces prêts peuvent être accordés à divers tiers comme d'autres entreprises partenaires, des clients stratégiques ou d'autres entités avec lesquelles l'entreprise entretient des relations économiques sans pour autant détenir une participation dans leur capital.",[],{},{"nodeType":82,"value":156,"marks":157,"data":158},"\n\nLes intérêts courus sur ces prêts sont quant à eux enregistrés dans le compte 27684 - Intérêts courus sur prêts.",[],{},{"nodeType":95,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Quand utiliser le compte 2748 ?",[],{},{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Le compte 2748 - Autres prêts est utilisé dans plusieurs situations :",[],{},{"nodeType":174,"data":175,"content":176},"ordered-list",{},[177,187,197,207],{"nodeType":118,"data":178,"content":179},{},[180],{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"Lors de l'octroi d'un prêt à un tiers qui n'est ni un associé, ni un membre du personnel, ni une entité dans laquelle l'entreprise détient une participation. Dans ce cas, le compte 2748 est débité du montant du prêt accordé par le crédit d'un compte de trésorerie.",[],{},{"nodeType":118,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"Pour les prêts à caractère durable (plus d'un an), conformément à la classification des immobilisations financières. Les prêts à court terme sont généralement comptabilisés dans les comptes de classe 5.",[],{},{"nodeType":118,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"Lors du remboursement du prêt : le compte 2748 est crédité par le débit d'un compte de trésorerie.",[],{},{"nodeType":118,"data":208,"content":209},{},[210],{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"En cas de cession du prêt à un tiers : le compte 2748 est crédité par le débit du compte 6671 \"Valeurs comptables des immobilisations financières cédées\".",[],{},{"nodeType":87,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"Il convient de noter que l'utilisation de ce compte implique généralement la mise en place d'une convention de prêt formalisant les conditions de remboursement, le taux d'intérêt appliqué et les éventuelles garanties associées. Cette formalisation est particulièrement importante pour justifier la nature financière de l'opération, notamment vis-à-vis de l'administration fiscale.",[],{},{"nodeType":95,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Quels sont les impacts fiscaux du compte 2748 ?",[],{},{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"L'utilisation du compte 2748 - Autres prêts comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":174,"data":239,"content":240},{},[241,261,280,299,314],{"nodeType":118,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247,253,257],{"nodeType":82,"value":248,"marks":249,"data":252},"Traitement des intérêts perçus :",[250],{"type":251},"bold",{},{"nodeType":82,"value":254,"marks":255,"data":256}," Les intérêts générés par ces prêts 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.",[],{},{"nodeType":82,"value":258,"marks":259,"data":260}," Ces intérêts doivent être comptabilisés en produits financiers (compte 76) au fur et à mesure de leur acquisition, même s'ils ne sont pas encore encaissés (principe des intérêts courus).",[],{},{"nodeType":118,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267,272,276],{"nodeType":82,"value":268,"marks":269,"data":271},"Risques liés aux taux d'intérêt :",[270],{"type":251},{},{"nodeType":82,"value":273,"marks":274,"data":275}," L'application d'un taux d'intérêt trop faible ou nul peut être requalifiée par l'administration fiscale comme un acte anormal de gestion, surtout si le prêt est accordé sans justification économique claire.",[],{},{"nodeType":82,"value":277,"marks":278,"data":279}," Pour éviter ce risque, il est recommandé d'appliquer au minimum le taux d'intérêt légal ou le taux du marché pour des prêts similaires.",[],{},{"nodeType":118,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286,291,295],{"nodeType":82,"value":287,"marks":288,"data":290},"Provisions pour dépréciation :",[289],{"type":251},{},{"nodeType":82,"value":292,"marks":293,"data":294}," En cas de doute sur le recouvrement du prêt, l'entreprise peut constituer une provision pour dépréciation qui sera fiscalement déductible sous réserve de justifier le caractère probable de la perte.",[],{},{"nodeType":82,"value":296,"marks":297,"data":298}," Cette provision sera comptabilisée au débit du compte 6866 \"Dotations aux dépréciations des éléments financiers\" par le crédit du compte 297 \"Dépréciations des autres immobilisations financières\".",[],{},{"nodeType":118,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305,310],{"nodeType":82,"value":306,"marks":307,"data":309},"Traitement en cas de non-remboursement :",[308],{"type":251},{},{"nodeType":82,"value":311,"marks":312,"data":313}," Si le prêt devient définitivement irrécouvrable, la perte correspondante est généralement déductible fiscalement, sous réserve de pouvoir justifier les démarches entreprises pour tenter de recouvrer la créance.",[],{},{"nodeType":118,"data":315,"content":316},{},[317],{"nodeType":87,"data":318,"content":319},{},[320,325],{"nodeType":82,"value":321,"marks":322,"data":324},"Aspects documentaires :",[323],{"type":251},{},{"nodeType":82,"value":326,"marks":327,"data":328}," Il est essentiel de formaliser ces prêts par des contrats écrits précisant les conditions de remboursement et les intérêts, afin de pouvoir justifier la réalité de l'opération en cas de contrôle fiscal.",[],{},{"nodeType":95,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"3 point clés à retenir sur le compte 2748",[],{},{"nodeType":174,"data":337,"content":338},{},[339,349,359],{"nodeType":118,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Classification appropriée : Le compte 2748 est réservé aux prêts accordés à des tiers qui ne sont ni des associés, ni des salariés, ni des entités liées, et qui ont vocation à rester durablement dans le patrimoine de l'entreprise (plus d'un an).",[],{},{"nodeType":118,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Formalisation nécessaire : Tout prêt enregistré au compte 2748 doit être formalisé par une convention écrite précisant les conditions de remboursement et le taux d'intérêt, pour éviter toute requalification fiscale en acte anormal de gestion.",[],{},{"nodeType":118,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"Suivi des intérêts : Les intérêts courus sur ces prêts doivent être comptabilisés régulièrement au compte 27684 pour respecter le principe d'indépendance des exercices, même s'ils ne sont pas encore 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