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?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 458 - Associés - Opérations faites en commun et en GIE est utilisé pour enregistrer les transactions liées aux activités menées en collaboration entre plusieurs entités, principalement dans deux cadres distincts :",[],{},{"nodeType":95,"data":96,"content":97},"ordered-list",{},[98,143],{"nodeType":99,"data":100,"content":101},"list-item",{},[102,109],{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Dans le cadre des sociétés en participation :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,123,133],{"nodeType":99,"data":114,"content":115},{},[116],{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Il enregistre les mises de fonds entre coparticipants",[],{},{"nodeType":99,"data":124,"content":125},{},[126],{"nodeType":87,"data":127,"content":128},{},[129],{"nodeType":82,"value":130,"marks":131,"data":132},"Il trace les flux financiers entre le gérant et les autres associés",[],{},{"nodeType":99,"data":134,"content":135},{},[136],{"nodeType":87,"data":137,"content":138},{},[139],{"nodeType":82,"value":140,"marks":141,"data":142},"Il permet de suivre la répartition des résultats (bénéfices ou pertes) entre les différents participants",[],{},{"nodeType":99,"data":144,"content":145},{},[146,153],{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"Dans le cadre des groupements d'intérêt économique (GIE) :",[],{},{"nodeType":110,"data":154,"content":155},{},[156,166,176],{"nodeType":99,"data":157,"content":158},{},[159],{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Il enregistre les opérations courantes réalisées avec le GIE",[],{},{"nodeType":99,"data":167,"content":168},{},[169],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"Il permet de comptabiliser les cotisations versées en fonction des services rendus",[],{},{"nodeType":99,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Il sert à suivre les régularisations en fin d'exercice",[],{},{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Attention, ce compte n'est pas destiné à enregistrer :",[],{},{"nodeType":110,"data":194,"content":195},{},[196,206],{"nodeType":99,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Les acquisitions ou souscriptions de parts dans un GIE (à comptabiliser au compte 266 \"Autres formes de participation\")",[],{},{"nodeType":99,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Les avances non réalisables à un GIE (à comptabiliser au compte 267 \"Créances rattachées à des participations\")",[],{},{"nodeType":78,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Quand utiliser le compte 458 ?",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Le compte 458 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":95,"data":231,"content":232},{},[233,332],{"nodeType":99,"data":234,"content":235},{},[236,243],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Pour les sociétés en participation :",[],{},{"nodeType":110,"data":244,"content":245},{},[246,289],{"nodeType":99,"data":247,"content":248},{},[249,256],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Dans la comptabilité du gérant :",[],{},{"nodeType":110,"data":257,"content":258},{},[259,269,279],{"nodeType":99,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Pour enregistrer au débit la part des autres coparticipants dans les biens acquis ou créés (en contrepartie du crédit du compte 178 \"Dettes rattachées à des sociétés en participation\")",[],{},{"nodeType":99,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Pour comptabiliser au crédit la quote-part de résultat bénéficiaire revenant aux coparticipants non gérants (en contrepartie du débit du compte 655 \"Quote-part du résultat sur opérations faites en commun\")",[],{},{"nodeType":99,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Pour comptabiliser au débit la quote-part de résultat déficitaire revenant aux coparticipants non gérants (en contrepartie du crédit du compte 755 \"Quote-part du résultat sur opérations faites en commun\")",[],{},{"nodeType":99,"data":290,"content":291},{},[292,299],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Dans la comptabilité des coparticipants non gérants :",[],{},{"nodeType":110,"data":300,"content":301},{},[302,312,322],{"nodeType":99,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Pour enregistrer au crédit leur part dans les biens acquis par le gérant (en contrepartie du débit du compte 268 \"Créances rattachées à des sociétés en participation\")",[],{},{"nodeType":99,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Pour comptabiliser au débit leur quote-part de bénéfice (en contrepartie du crédit du compte 755)",[],{},{"nodeType":99,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Pour comptabiliser au crédit leur quote-part de perte (en contrepartie du débit du compte 655)",[],{},{"nodeType":99,"data":333,"content":334},{},[335,342],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Pour les GIE :",[],{},{"nodeType":110,"data":343,"content":344},{},[345,355],{"nodeType":99,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Pour enregistrer les cotisations versées en fonction des services rendus (crédit du compte 458 par le débit des comptes de sous-traitance concernés)",[],{},{"nodeType":99,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"Pour effectuer les régularisations de fin d'exercice liées aux abonnements ou provisions versés (via les comptes 468 ou 486)",[],{},{"nodeType":78,"data":366,"content":367},{},[368],{"nodeType":82,"value":369,"marks":370,"data":371},"Quels sont les impacts fiscaux du compte 458 ?",[],{},{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"L'utilisation du compte 458 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":95,"data":380,"content":381},{},[382,424],{"nodeType":99,"data":383,"content":384},{},[385,391],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":240,"marks":389,"data":390},[],{},{"nodeType":110,"data":392,"content":393},{},[394,404,414],{"nodeType":99,"data":395,"content":396},{},[397],{"nodeType":87,"data":398,"content":399},{},[400],{"nodeType":82,"value":401,"marks":402,"data":403},"Transparence fiscale : Les résultats des sociétés en participation sont généralement soumis au principe de transparence fiscale. Chaque associé est imposé sur sa quote-part de résultat, qu'il soit gérant ou non gérant.",[],{},{"nodeType":99,"data":405,"content":406},{},[407],{"nodeType":87,"data":408,"content":409},{},[410],{"nodeType":82,"value":411,"marks":412,"data":413},"Traitement des bénéfices : La quote-part de bénéfice revenant à chaque participant est intégrée à son résultat fiscal et imposée selon son régime fiscal propre (IR ou IS).",[],{},{"nodeType":99,"data":415,"content":416},{},[417],{"nodeType":87,"data":418,"content":419},{},[420],{"nodeType":82,"value":421,"marks":422,"data":423},"Traitement des pertes : La quote-part de perte supportée par chaque participant est généralement déductible de son résultat fiscal, sous réserve des limitations prévues par la législation fiscale.",[],{},{"nodeType":99,"data":425,"content":426},{},[427,433],{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":339,"marks":431,"data":432},[],{},{"nodeType":110,"data":434,"content":435},{},[436,446,479],{"nodeType":99,"data":437,"content":438},{},[439],{"nodeType":87,"data":440,"content":441},{},[442],{"nodeType":82,"value":443,"marks":444,"data":445},"Neutralité fiscale : Les cotisations versées à un GIE en fonction des services rendus constituent des charges d'exploitation déductibles fiscalement.",[],{},{"nodeType":99,"data":447,"content":448},{},[449,456],{"nodeType":87,"data":450,"content":451},{},[452],{"nodeType":82,"value":453,"marks":454,"data":455},"Traitement des résultats du GIE : Les résultats d'un GIE sont comptabilisés par ses membres lorsqu'une décision de répartition des résultats est intervenue :",[],{},{"nodeType":110,"data":457,"content":458},{},[459,469],{"nodeType":99,"data":460,"content":461},{},[462],{"nodeType":87,"data":463,"content":464},{},[465],{"nodeType":82,"value":466,"marks":467,"data":468},"En cas de résultats bénéficiaires, les membres comptabilisent une créance dans les produits financiers",[],{},{"nodeType":99,"data":470,"content":471},{},[472],{"nodeType":87,"data":473,"content":474},{},[475],{"nodeType":82,"value":476,"marks":477,"data":478},"En cas de résultats déficitaires, les membres comptabilisent soit une charge (si la perte est définitive), soit des apports ou avances complémentaires (si la perte n'est pas définitive)",[],{},{"nodeType":99,"data":480,"content":481},{},[482],{"nodeType":87,"data":483,"content":484},{},[485],{"nodeType":82,"value":486,"marks":487,"data":488},"Documentation requise : Les opérations enregistrées au compte 458 nécessitent une documentation précise (conventions de participation, statuts du GIE, décisions de répartition des résultats) pour justifier le traitement fiscal appliqué.",[],{},{"nodeType":78,"data":490,"content":491},{},[492],{"nodeType":82,"value":493,"marks":494,"data":495},"3 point clés à retenir sur le compte 458",[],{},{"nodeType":110,"data":497,"content":498},{},[499,509,519],{"nodeType":99,"data":500,"content":501},{},[502],{"nodeType":87,"data":503,"content":504},{},[505],{"nodeType":82,"value":506,"marks":507,"data":508},"Le compte 458 est spécifiquement dédié aux opérations réalisées dans le cadre de sociétés en participation et de GIE, avec des mécanismes comptables distincts pour le gérant et les coparticipants non gérants.",[],{},{"nodeType":99,"data":510,"content":511},{},[512],{"nodeType":87,"data":513,"content":514},{},[515],{"nodeType":82,"value":516,"marks":517,"data":518},"Il permet de retracer les flux financiers et la répartition des résultats entre les différents participants, en lien avec d'autres comptes spécifiques (178, 268, 655, 755).",[],{},{"nodeType":99,"data":520,"content":521},{},[522],{"nodeType":87,"data":523,"content":524},{},[525],{"nodeType":82,"value":526,"marks":527,"data":528},"Son utilisation adéquate est essentielle pour garantir la transparence fiscale et la neutralité des opérations réalisées en commun, dans le respect des dispositions du PCG 2025.",[],{},"compte-458-associes-operations-faites-en-commun-et-en-gie",false,[532],{"metadata":533,"sys":536,"fields":548},{"tags":534,"concepts":535},[],[],{"space":537,"id":539,"type":16,"createdAt":540,"updatedAt":541,"environment":542,"publishedVersion":544,"revision":62,"contentType":545,"locale":29},{"sys":538},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":543},{"id":21,"type":12,"linkType":22},24,{"sys":546},{"type":12,"linkType":27,"id":547},"category",{"contentfulName":549,"modelCategoryName":550,"slug":551,"contentTypeSlug":552,"metaTitle":554,"metaDescription":555,"mainTitle":556,"subtitle":574,"heroImage":575,"ctaButton":597,"ctaLink":598},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[553],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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