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Il s'inscrit plus précisément dans la catégorie des comptes 456 \"Associés - Opérations sur le capital\" qui permettent d'enregistrer les opérations relatives aux mouvements de capital.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte a une fonction spécifique :",[],{},{"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},"Il est crédité des sommes dues aux associés à la suite d'une décision d'amortissement d'une fraction du capital social",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Il permet de constater la dette de la société envers ses associés lorsqu'une décision a été prise de leur rembourser une partie du capital",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 4567 s'intègre dans l'ensemble des comptes 456 qui comprennent notamment :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171,181,191,201],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 4561 : Associés - Comptes d'apport en société",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Le compte 4562 : Apporteurs - Capital appelé, non versé",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Le compte 4563 : Associés - Versements reçus sur augmentation de capital",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Le compte 4564 : Associés - Versements anticipés",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Le compte 4566 : Actionnaires défaillants",[],{},{"nodeType":121,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Le compte 4567 : Associés - Capital à rembourser",[],{},{"nodeType":95,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Quand utiliser le compte 4567 ?",[],{},{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Le compte 4567 \"Associés - Capital à rembourser\" est utilisé dans des circonstances précises liées à l'amortissement du capital social :",[],{},{"nodeType":117,"data":226,"content":227},{},[228,238,248],{"nodeType":121,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Lors d'une décision d'amortissement d'une fraction du capital prise par les organes compétents de la société (assemblée générale extraordinaire)",[],{},{"nodeType":121,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Pour constater la dette de la société envers ses associés résultant de cette décision de remboursement partiel",[],{},{"nodeType":121,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Pendant la période transitoire entre la décision d'amortissement du capital et le versement effectif des sommes dues aux associés",[],{},{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Il est important de distinguer l'amortissement du capital (remboursement aux associés d'une partie de leurs apports sans réduction du capital social) de la réduction de capital (qui modifie le montant du capital social inscrit dans les statuts).",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Le compte 4567 ne doit pas être confondu avec :",[],{},{"nodeType":117,"data":273,"content":274},{},[275,285],{"nodeType":121,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Le compte 457 \"Associés - Dividendes à payer\" qui concerne la distribution des bénéfices",[],{},{"nodeType":121,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Le compte 455 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:",[321],{"type":322},"bold",{},{"nodeType":117,"data":325,"content":326},{},[327,337,347],{"nodeType":121,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"L'amortissement du capital n'est pas une charge déductible fiscalement pour la société",[],{},{"nodeType":121,"data":338,"content":339},{},[340],{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"Il s'agit d'une opération de remboursement d'apports qui n'affecte pas le résultat fiscal",[],{},{"nodeType":121,"data":348,"content":349},{},[350],{"nodeType":87,"data":351,"content":352},{},[353],{"nodeType":82,"value":354,"marks":355,"data":356},"La société doit s'assurer que l'amortissement du capital respecte les dispositions légales et ne constitue pas une distribution déguisée de bénéfices",[],{},{"nodeType":117,"data":358,"content":359},{},[360],{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":370},"Traitement fiscal pour les associés :",[369],{"type":322},{},{"nodeType":117,"data":372,"content":373},{},[374,384,394,404],{"nodeType":121,"data":375,"content":376},{},[377],{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":383},"Les sommes reçues au titre de l'amortissement du capital représentent un remboursement d'apports",[],{},{"nodeType":121,"data":385,"content":386},{},[387],{"nodeType":87,"data":388,"content":389},{},[390],{"nodeType":82,"value":391,"marks":392,"data":393},"Ce remboursement n'est généralement pas imposable pour les associés en tant que revenu",[],{},{"nodeType":121,"data":395,"content":396},{},[397],{"nodeType":87,"data":398,"content":399},{},[400],{"nodeType":82,"value":401,"marks":402,"data":403},"Ces sommes viennent réduire le prix de revient fiscal des titres détenus par les associés",[],{},{"nodeType":121,"data":405,"content":406},{},[407],{"nodeType":87,"data":408,"content":409},{},[410],{"nodeType":82,"value":411,"marks":412,"data":413},"Lors de la cession ultérieure des titres, cette réduction du prix de revient pourra générer une plus-value imposable plus importante",[],{},{"nodeType":117,"data":415,"content":416},{},[417],{"nodeType":121,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":427},"Formalités et obligations déclaratives :",[426],{"type":322},{},{"nodeType":117,"data":429,"content":430},{},[431,441,451],{"nodeType":121,"data":432,"content":433},{},[434],{"nodeType":87,"data":435,"content":436},{},[437],{"nodeType":82,"value":438,"marks":439,"data":440},"La décision d'amortissement du capital doit être documentée par un procès-verbal d'assemblée",[],{},{"nodeType":121,"data":442,"content":443},{},[444],{"nodeType":87,"data":445,"content":446},{},[447],{"nodeType":82,"value":448,"marks":449,"data":450},"Cette opération doit faire l'objet d'une publicité légale",[],{},{"nodeType":121,"data":452,"content":453},{},[454],{"nodeType":87,"data":455,"content":456},{},[457],{"nodeType":82,"value":458,"marks":459,"data":460},"La société doit mentionner ces opérations dans ses annexes comptables",[],{},{"nodeType":95,"data":462,"content":463},{},[464],{"nodeType":82,"value":465,"marks":466,"data":467},"3 points clés à retenir sur le compte 4567",[],{},{"nodeType":469,"data":470,"content":471},"ordered-list",{},[472,482,492],{"nodeType":121,"data":473,"content":474},{},[475],{"nodeType":87,"data":476,"content":477},{},[478],{"nodeType":82,"value":479,"marks":480,"data":481},"Le compte 4567 est exclusivement utilisé pour enregistrer les sommes dues aux associés suite à une décision d'amortissement d'une fraction du capital, et non pour les distributions de bénéfices ou les remboursements de comptes courants.",[],{},{"nodeType":121,"data":483,"content":484},{},[485],{"nodeType":87,"data":486,"content":487},{},[488],{"nodeType":82,"value":489,"marks":490,"data":491},"L'amortissement du capital constitue un remboursement d'apports qui n'est pas considéré comme un revenu imposable pour les associés, mais qui réduit le prix de revient fiscal de leurs titres.",[],{},{"nodeType":121,"data":493,"content":494},{},[495],{"nodeType":87,"data":496,"content":497},{},[498],{"nodeType":82,"value":499,"marks":500,"data":501},"Cette 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