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Il sert spécifiquement à enregistrer et suivre les intérêts courus sur les sommes mises ou laissées à la disposition de l'entreprise par les associés via leurs comptes courants.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de distinguer clairement :",[],{},{"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},"Le capital principal des comptes courants d'associés (enregistré au compte 4551)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les intérêts générés par ces avances (enregistrés au compte 4558)",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 4558 s'inscrit dans la classe 4 du Plan Comptable Général 2025, qui regroupe les comptes de tiers. Il fait partie de la catégorie 45 \"Groupe et associés\" qui traite des relations financières entre l'entreprise et ses associés ou d'autres entreprises du même groupe.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 4558 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 4558 - Intérêts courus est utilisé dans les situations suivantes :",[],{},{"nodeType":163,"data":164,"content":165},"ordered-list",{},[166,176,186,196],{"nodeType":121,"data":167,"content":168},{},[169],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"À la clôture de l'exercice comptable : pour enregistrer les intérêts courus mais non encore versés sur les comptes courants d'associés, selon le principe comptable de rattachement des charges et produits à l'exercice",[],{},{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Lors de la constatation périodique des intérêts : lorsque l'entreprise calcule et comptabilise les intérêts dus aux associés sur leurs avances en compte courant",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Au moment du paiement des intérêts : pour solder les intérêts précédemment constatés et enregistrer leur versement effectif",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"En cas de capitalisation des intérêts : si les intérêts ne sont pas versés mais ajoutés au capital du compte courant",[],{},{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"L'utilisation du compte 4558 est particulièrement importante lorsque les statuts ou des conventions spécifiques prévoient une rémunération des sommes laissées en compte courant par les associés à l'entreprise.",[],{},{"nodeType":95,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Quels sont les impacts fiscaux du compte 4558 ?",[],{},{"nodeType":87,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"L'utilisation du compte 4558 - 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