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numéraire",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 4561 dédiée à l'enregistrement des apports en numéraire lors de la création ou de l'augmentation du capital d'une société",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 45615 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 45615 est une subdivision du compte 4561 - Associés - Comptes d'apport en société spécifiquement dédiée à l'enregistrement des apports en numéraire (espèces, virements bancaires) réalisés par les associés lors de la création d'une entité ou lors d'une modification de son capital.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la classe 4 du Plan Comptable Général 2025, qui regroupe les comptes de tiers, et plus précisément dans la catégorie 456 Associés - Opérations sur le capital qui permet de suivre les mouvements relatifs au capital social.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 45615 remplit plusieurs fonctions essentielles :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Enregistrer la promesse d'apport en numéraire faite par les associés",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Suivre les versements effectifs des apports 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par le crédit des subdivisions concernées du compte 101 Capital",[],{},{"nodeType":128,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Il est crédité lors de la réalisation effective de l'apport par le débit des comptes de trésorerie (51, 53)",[],{},{"nodeType":95,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Quels sont les impacts fiscaux du compte 45615 ?",[],{},{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"L'utilisation du compte 45615 comporte plusieurs implications fiscales et juridiques importantes :",[],{},{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Aspects juridiques et fiscaux liés à la constitution de la société 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