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Ce compte est utilisé pour enregistrer les mouvements de fonds et les opérations réalisées avec des organismes financiers qui ne sont pas des banques classiques.\n\nCe compte permet de distinguer les flux financiers avec :",[],{},{"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},"Les organismes de crédit spécialisés (exemple : établissements de crédit-bail)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les établissements de paiement et de monnaie électronique",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les plateformes de financement participatif (crowdfunding)",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Les sociétés de gestion de patrimoine",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Les courtiers en ligne et autres intermédiaires financiers",[],{},{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Comme pour le compte 512 Banques, l'entité doit utiliser une subdivision distincte du compte 517 pour chaque organisme financier avec lequel elle travaille, afin de faciliter les rapprochements et le suivi des opérations.",[],{},{"nodeType":95,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Quand utiliser le compte 517 ?",[],{},{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Le compte 517 Autres organismes financiers est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":186,"content":187},{},[188,198,208,218,228],{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Lors de dépôts ou retraits de fonds auprès d'organismes financiers autres que les banques traditionnelles",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Pour comptabiliser les transactions effectuées via des plateformes de paiement en ligne ou des établissements de monnaie électronique",[],{},{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Pour enregistrer les mouvements liés à des comptes ouverts auprès d'établissements financiers spécialisés",[],{},{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Lors d'opérations avec des sociétés de financement qui ne sont pas des établissements bancaires au sens strict",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Pour distinguer les opérations réalisées avec des prestataires de services de paiement non bancaires",[],{},{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Comme pour les comptes bancaires classiques, aucune compensation ne peut être opérée entre les comptes à solde créditeur et les comptes à solde débiteur, même s'ils sont ouverts auprès du même organisme financier.",[],{},{"nodeType":95,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Quels sont les impacts fiscaux du compte 517 ?",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"L'utilisation du compte 517 Autres organismes financiers comporte plusieurs implications fiscales et comptables :",[],{},{"nodeType":110,"data":260,"content":261},{},[262,272,282,292],{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Contrôle fiscal : Les mouvements sur ce compte, comme tous les comptes financiers, doivent être justifiés par des pièces comptables probantes en cas de contrôle fiscal. Les relevés fournis par ces organismes financiers ont la même valeur probante que les relevés bancaires classiques.",[],{},{"nodeType":114,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Déclarations obligatoires : Les comptes ouverts auprès d'organismes financiers, même non bancaires, doivent être déclarés à l'administration fiscale au même titre que les comptes bancaires traditionnels.",[],{},{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Intérêts et frais : Les frais de tenue de compte et les commissions prélevés par ces organismes financiers sont déductibles fiscalement et doivent être comptabilisés en charges financières. De même, les intérêts éventuellement perçus sont imposables.",[],{},{"nodeType":114,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"TVA sur services financiers : Certains services fournis par ces organismes financiers peuvent être soumis à TVA, contrairement aux services bancaires traditionnels qui en sont généralement exonérés. Une vigilance particulière est donc requise pour le traitement de la TVA sur ces opérations.",[],{},{"nodeType":95,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"3 points clés à retenir sur le compte 517",[],{},{"nodeType":110,"data":310,"content":311},{},[312,322,332],{"nodeType":114,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Le compte 517 permet de distinguer les opérations réalisées avec des organismes financiers non bancaires des transactions effectuées avec les banques traditionnelles (compte 512), assurant ainsi une meilleure traçabilité et analyse des flux financiers.",[],{},{"nodeType":114,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Comme pour tous les comptes de trésorerie, il est essentiel d'effectuer régulièrement des rapprochements entre les relevés fournis par ces organismes financiers et les écritures comptables pour garantir l'exactitude des soldes.",[],{},{"nodeType":114,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"La multiplication des nouveaux acteurs financiers (fintechs, plateformes de paiement, établissements de monnaie électronique) rend ce compte de plus en plus pertinent dans la comptabilité moderne des entreprises.",[],{},"compte-517-autres-organismes-financiers",false,[345],{"metadata":346,"sys":349,"fields":361},{"tags":347,"concepts":348},[],[],{"space":350,"id":352,"type":16,"createdAt":353,"updatedAt":354,"environment":355,"publishedVersion":357,"revision":62,"contentType":358,"locale":29},{"sys":351},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":356},{"id":21,"type":12,"linkType":22},24,{"sys":359},{"type":12,"linkType":27,"id":360},"category",{"contentfulName":362,"modelCategoryName":363,"slug":364,"contentTypeSlug":365,"metaTitle":367,"metaDescription":368,"mainTitle":369,"subtitle":386,"heroImage":387,"ctaButton":409,"ctaLink":410},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[366],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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