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Ce compte est subdivisé en plusieurs sous-comptes pour enregistrer distinctement les différentes opérations :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154,164],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"4561 « Associés - Comptes d'apport en société » : enregistre les promesses d'apport en espèce ou en nature faites par les associés",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"4562 « Apporteurs - Capital appelé, non versé » : suit les appels successifs du capital jusqu'à la réalisation effective des apports",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"4563 « Associés - Versements reçus sur augmentation de capital » : enregistre les versements effectués par les associés suite à une décision d'augmentation du capital",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"4564 « Associés - 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Comptes courants » qui peut générer des intérêts imposables, les opérations du compte 456 concernent uniquement les mouvements de capital et n'ont pas d'incidence fiscale directe en termes de revenus imposables",[],{},{"nodeType":114,"data":279,"content":280},{},[281],{"nodeType":87,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"Droits d'enregistrement : les opérations d'augmentation de capital peuvent être soumises à des droits d'enregistrement, particulièrement lorsqu'elles impliquent des apports en nature",[],{},{"nodeType":114,"data":289,"content":290},{},[291],{"nodeType":87,"data":292,"content":293},{},[294],{"nodeType":82,"value":295,"marks":296,"data":297},"Conséquences en matière d'impôts sur les sociétés : les modifications de capital n'ont pas d'impact direct sur le résultat fiscal de l'entreprise, mais peuvent influencer indirectement la structure fiscale de l'entité",[],{},{"nodeType":114,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Traitement des primes d'émission : lors des augmentations de capital, les primes d'émission (comptabilisées au compte 104) qui accompagnent souvent ces opérations ont un traitement fiscal spécifique, distinct du capital social proprement dit",[],{},{"nodeType":114,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Amortissement du capital : les sommes versées aux associés dans le cadre d'un amortissement du capital (compte 4567) ne sont pas considérées comme des revenus distribués mais comme un remboursement d'apports",[],{},{"nodeType":95,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"3 point clés à retenir sur le compte 456",[],{},{"nodeType":110,"data":326,"content":327},{},[328,338,348],{"nodeType":114,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Le compte 456 est exclusivement dédié aux opérations sur le capital (création, augmentation, amortissement) et se distingue du compte 455 qui concerne les avances en compte courant et du compte 457 qui enregistre les dividendes à payer.",[],{},{"nodeType":114,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344],{"nodeType":82,"value":345,"marks":346,"data":347},"Chaque sous-compte (4561 à 4567) correspond à une étape spécifique dans le cycle de vie du capital social, permettant un suivi précis des engagements des associés et des modifications du capital.",[],{},{"nodeType":114,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Les écritures transitant par ce compte sont généralement temporaires et se dénouent une fois l'opération sur capital finalisée, par exemple quand l'augmentation de capital devient effective ou quand les apports sont intégralement réalisés.",[],{},"compte-456-associes-operations-sur-le-capital",false,[361],{"metadata":362,"sys":365,"fields":377},{"tags":363,"concepts":364},[],[],{"space":366,"id":368,"type":16,"createdAt":369,"updatedAt":370,"environment":371,"publishedVersion":373,"revision":62,"contentType":374,"locale":29},{"sys":367},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":372},{"id":21,"type":12,"linkType":22},24,{"sys":375},{"type":12,"linkType":27,"id":376},"category",{"contentfulName":378,"modelCategoryName":379,"slug":380,"contentTypeSlug":381,"metaTitle":383,"metaDescription":384,"mainTitle":385,"subtitle":402,"heroImage":403,"ctaButton":425,"ctaLink":426},"Fiches pratiques - 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