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Il joue un rôle d'intermédiaire dans le processus comptable d'augmentation de capital.\n\nLe compte 4563 s'inscrit dans la famille des comptes d'opérations avec les associés, qui comprend également :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 4561 « Associés - Comptes d'apport en société » pour les promesses d'apport",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 4562 « Apporteurs - Capital appelé, non versé » pour les appels de capital",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 4564 « Associés - Versements anticipés » pour les apports préalables aux appels",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Le compte 4566 « Actionnaires défaillants » pour les actionnaires ne respectant pas leurs obligations",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Le compte 4567 « Associés - Capital à rembourser » pour les sommes dues aux associés suite à l'amortissement d'une fraction du capital",[],{},{"nodeType":95,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Quand utiliser le compte 4563 ?",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 4563 est utilisé dans des circonstances spécifiques liées au processus d'augmentation du capital social d'une entreprise :",[],{},{"nodeType":179,"data":180,"content":181},"ordered-list",{},[182,192,202],{"nodeType":114,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Lors de la réception des versements : Le compte est crédité à la réception des fonds versés par les associés suite à la décision d'augmentation du capital. Ces versements constituent la contrepartie monétaire de l'augmentation de capital décidée.",[],{},{"nodeType":114,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Pendant la période transitoire : Ce compte est utilisé temporairement entre la décision d'augmentation du capital et la réalisation effective de cette augmentation. Cette période correspond au délai nécessaire pour finaliser toutes les formalités légales et administratives.",[],{},{"nodeType":114,"data":203,"content":204},{},[205,212],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"À la clôture de l'opération : Le compte est débité lors de la clôture de la période de réalisation de l'opération, selon deux scénarios possibles :",[],{},{"nodeType":110,"data":213,"content":214},{},[215,225],{"nodeType":114,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Si l'augmentation devient effective : par le crédit des comptes 101 « Capital » et 104 « Primes liées au capital »",[],{},{"nodeType":114,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Si la modification du capital est annulée : par le crédit d'un compte d'associé pour restituer les fonds",[],{},{"nodeType":95,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Quels sont les impacts fiscaux du compte 4563 ?",[],{},{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"L'utilisation du compte 4563 - Associés - Versements reçus sur augmentation de capital présente plusieurs implications fiscales importantes :",[],{},{"nodeType":179,"data":250,"content":251},{},[252,262,295,328],{"nodeType":114,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Neutralité fiscale des opérations sur le capital : Les versements reçus sur augmentation de capital ne constituent pas un revenu imposable pour la société. Ces apports sont considérés comme des opérations patrimoniales et non comme des produits d'exploitation ou financiers.",[],{},{"nodeType":114,"data":263,"content":264},{},[265,272],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Droits d'enregistrement : L'augmentation de capital peut être soumise à des droits d'enregistrement, notamment :",[],{},{"nodeType":110,"data":273,"content":274},{},[275,285],{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Un droit fixe pour les augmentations de capital par incorporation de bénéfices, réserves ou provisions",[],{},{"nodeType":114,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Des droits proportionnels pour certains types d'apports, particulièrement les apports en nature",[],{},{"nodeType":114,"data":296,"content":297},{},[298,305],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Impact sur la situation fiscale des associés : ",[],{},{"nodeType":110,"data":306,"content":307},{},[308,318],{"nodeType":114,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Pour les associés personnes physiques, l'augmentation de capital peut avoir des conséquences sur l'imposition des plus-values en cas de cession ultérieure des titres",[],{},{"nodeType":114,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Pour les associés personnes morales, l'opération peut avoir des incidences sur le calcul des plus-values à long terme",[],{},{"nodeType":114,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Incidences sur les ratios financiers : L'augmentation de capital modifie les ratios d'endettement et de solvabilité de l'entreprise, ce qui peut avoir un impact indirect sur sa situation fiscale globale",[],{},{"nodeType":95,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"3 point clés à retenir sur le compte 4563",[],{},{"nodeType":110,"data":346,"content":347},{},[348,358,368],{"nodeType":114,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Le compte 4563 sert d'intermédiaire temporaire pour enregistrer les versements effectués par les associés suite à une décision d'augmentation de capital, avant que celle-ci ne soit définitivement réalisée.",[],{},{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Il est crédité lors de la réception des fonds et débité lors de la finalisation de l'opération, soit pour constater l'augmentation effective du capital, soit pour restituer les fonds en cas d'annulation.",[],{},{"nodeType":114,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Ce compte permet de distinguer clairement les flux financiers liés aux opérations sur le capital des autres transactions avec les associés, assurant ainsi une meilleure traçabilité comptable.",[],{},"compte-4563-associes-versements-recus-sur-augmentation-de-capital",false,[381],{"metadata":382,"sys":385,"fields":397},{"tags":383,"concepts":384},[],[],{"space":386,"id":388,"type":16,"createdAt":389,"updatedAt":390,"environment":391,"publishedVersion":393,"revision":62,"contentType":394,"locale":29},{"sys":387},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":392},{"id":21,"type":12,"linkType":22},24,{"sys":395},{"type":12,"linkType":27,"id":396},"category",{"contentfulName":398,"modelCategoryName":399,"slug":400,"contentTypeSlug":401,"metaTitle":403,"metaDescription":404,"mainTitle":405,"subtitle":422,"heroImage":423,"ctaButton":445,"ctaLink":446},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[402],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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