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Il permet ainsi de suivre avec précision l'état d'avancement des appels de fonds auprès des actionnaires.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 45621 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 45621 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":193,"content":194},{},[195,205,215],{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lors de la constitution d'une société : après la souscription des actions par les actionnaires, lorsque le capital est appelé mais pas encore intégralement versé",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Lors d'une augmentation de capital : quand la société procède à un appel de fonds auprès de ses actionnaires suite à une décision d'augmentation de capital",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Lors d'appels successifs du capital : lorsque la libération du capital se fait par étapes, conformément aux statuts de la société ou aux décisions des organes compétents",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Le fonctionnement comptable typique est le suivant :",[],{},{"nodeType":233,"data":234,"content":235},"ordered-list",{},[236,246],{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Le compte 45621 est débité par le crédit du compte 109 \"Actionnaires : Capital souscrit - non appelé\" lors des appels successifs du capital",[],{},{"nodeType":121,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Il est ensuite crédité lors de la réalisation effective de l'apport par le débit du ou des comptes d'actifs concernés (généralement un compte de trésorerie comme 512 \"Banques\")",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Ce compte permet ainsi de distinguer clairement la phase d'appel du capital de celle du versement effectif, offrant une traçabilité complète du processus de libération du capital.",[],{},{"nodeType":95,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Quels sont les impacts fiscaux du compte 45621 ?",[],{},{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"L'utilisation du compte 45621 présente plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":117,"data":278,"content":279},{},[280,290,300,310,320],{"nodeType":121,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Présentation au bilan : Les montants inscrits au compte 45621 apparaissent à l'actif du bilan dans la catégorie des créances. Ils représentent une créance de la société envers ses actionnaires et contribuent donc à l'évaluation de l'actif circulant.",[],{},{"nodeType":121,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Incidence sur la trésorerie : Le solde du compte 45621 représente des fonds qui ont été promis à la société mais qui ne sont pas encore disponibles. Cette situation peut avoir un impact sur la trésorerie de l'entreprise et doit être prise en compte dans les prévisions de flux de trésorerie.",[],{},{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Conséquences juridiques : En cas de non-versement prolongé, la société peut mettre en œuvre des procédures pour obtenir le versement des sommes dues, pouvant aller jusqu'à la mise en demeure et la vente forcée des actions.",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Impact sur les droits des actionnaires : Selon les statuts de la société, le non-versement des sommes appelées peut entraîner une limitation des droits de vote ou des droits aux dividendes pour les actionnaires concernés.",[],{},{"nodeType":121,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Évaluation des titres : Pour les actionnaires, les sommes restant à verser constituent un engagement qui doit être pris en compte dans l'évaluation de leurs titres de participation.",[],{},{"nodeType":95,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"3 points clés à retenir sur le compte 45621",[],{},{"nodeType":117,"data":338,"content":339},{},[340,350,360],{"nodeType":121,"data":341,"content":342},{},[343],{"nodeType":87,"data":344,"content":345},{},[346],{"nodeType":82,"value":347,"marks":348,"data":349},"Le compte 45621 est un compte de créance qui matérialise l'engagement des actionnaires à verser le capital souscrit et appelé, permettant de suivre précisément les fonds attendus mais non encore reçus.",[],{},{"nodeType":121,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Ce compte est débité lors de l'appel de fonds par le crédit du compte 109 \"Actionnaires : Capital souscrit - non appelé\", puis crédité lors du versement effectif par le débit d'un compte de trésorerie.",[],{},{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Le solde du compte 45621 figure à l'actif du bilan et représente une créance exigible, dont le non-règlement peut entraîner des conséquences juridiques pour les actionnaires défaillants.",[],{},"compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",false,[373],{"metadata":374,"sys":377,"fields":389},{"tags":375,"concepts":376},[],[],{"space":378,"id":380,"type":16,"createdAt":381,"updatedAt":382,"environment":383,"publishedVersion":385,"revision":62,"contentType":386,"locale":29},{"sys":379},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":384},{"id":21,"type":12,"linkType":22},24,{"sys":387},{"type":12,"linkType":27,"id":388},"category",{"contentfulName":390,"modelCategoryName":391,"slug":392,"contentTypeSlug":393,"metaTitle":395,"metaDescription":396,"mainTitle":397,"subtitle":414,"heroImage":415,"ctaButton":437,"ctaLink":438},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[394],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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