[{"data":1,"prerenderedAt":27757},["ShallowReactive",2],{"tip-plan-comptable-compte-5191-credit-de-mobilisation-de-creances-commerciales":3,"plan-comptable-compte-5191-credit-de-mobilisation-de-creances-commerciales-similars":551},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-5191-credit-de-mobilisation-de-creances-commerciales",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5GDp2VgpwDuwnN05v58XfL","Entry","2025-05-27T14:00:29.293Z","2025-06-03T09:52:50.185Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":482,"faq_structured_data":483,"category":484},"5191 - Crédit de mobilisation de créances commerciales",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,113,148,155,198,205,212,256,263,270,277,442,449],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 5191 - Crédit de mobilisation de créances commerciales",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 519 \"Concours bancaires courants\" permettant de comptabiliser les opérations de financement à court terme obtenues par la mobilisation des créances commerciales de l'entreprise.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 5191 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 5191 - Crédit de mobilisation de créances commerciales (CMCC) est utilisé pour enregistrer les effets financiers créés en représentation des crédits accordés à l'entreprise dans le cadre d'opérations de mobilisation de créances commerciales.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte permet de comptabiliser un type spécifique de financement à court terme où l'entreprise utilise ses créances clients comme garantie pour obtenir des liquidités auprès des établissements bancaires. Le CMCC se distingue d'autres formes de financement par plusieurs caractéristiques :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Il s'agit d'une forme de concours bancaire courant (compte 519) et non d'un emprunt classique à moyen ou long terme",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Il est adossé spécifiquement à des créances commerciales détenues par l'entreprise",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Il constitue un mécanisme de financement à court terme du cycle d'exploitation",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 5191 s'intègre dans la structure suivante :",[],{},{"nodeType":114,"data":156,"content":157},{},[158,168,178,188],{"nodeType":118,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Classe 5 : Comptes financiers",[],{},{"nodeType":118,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Compte 51 : Banques, établissements financiers et assimilés",[],{},{"nodeType":118,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Compte 519 : Concours bancaires courants",[],{},{"nodeType":118,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Compte 5191 : Crédit de mobilisation de créances commerciales",[],{},{"nodeType":95,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Quand utiliser le compte 5191 ?",[],{},{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Le compte 5191 est utilisé dans les situations suivantes :",[],{},{"nodeType":213,"data":214,"content":215},"ordered-list",{},[216,226,236,246],{"nodeType":118,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Lors de l'obtention d'un financement par mobilisation de créances : lorsque l'entreprise cède temporairement ses créances commerciales à un établissement financier en échange d'une avance de trésorerie, le compte 5191 est crédité du montant du financement obtenu.",[],{},{"nodeType":118,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Pour distinguer ce type de financement des autres concours bancaires : contrairement aux découverts bancaires classiques, le CMCC est spécifiquement adossé à des créances clients identifiables, ce qui justifie son enregistrement dans un compte dédié.",[],{},{"nodeType":118,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Lors des opérations d'escompte sans recours : dans certains cas de cession de créances où la banque renonce à tout recours contre l'entreprise en cas de défaillance du client, le compte 5191 peut être utilisé pour comptabiliser cette forme particulière de mobilisation.",[],{},{"nodeType":118,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Pour le suivi des intérêts liés à ce financement : les intérêts courus liés à ce type de financement sont comptabilisés dans une subdivision du compte 519, généralement le compte 5198 \"Intérêts courus sur concours bancaires courants\".",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Il est important de noter que les concours bancaires courants, dont fait partie le CMCC, ne sont pas inscrits dans le compte 164 \"Emprunts auprès des établissements de crédit\" mais bien dans le compte spécifique 519.",[],{},{"nodeType":95,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Quels sont les impacts fiscaux du compte 5191 ?",[],{},{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"L'utilisation du compte 5191 - Crédit de mobilisation de créances commerciales entraîne plusieurs implications fiscales et financières :",[],{},{"nodeType":213,"data":278,"content":279},{},[280,323,366,399],{"nodeType":118,"data":281,"content":282},{},[283,290],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Traitement des intérêts et frais financiers",[],{},{"nodeType":114,"data":291,"content":292},{},[293,303,313],{"nodeType":118,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Les intérêts et commissions liés au CMCC constituent des charges financières déductibles du résultat fiscal de l'entreprise",[],{},{"nodeType":118,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Ces frais sont généralement comptabilisés dans les subdivisions appropriées du compte 661 \"Charges d'intérêts\"",[],{},{"nodeType":118,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Le traitement fiscal de ces charges suit le principe de rattachement à l'exercice concerné",[],{},{"nodeType":118,"data":324,"content":325},{},[326,333],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Impacts sur la situation financière",[],{},{"nodeType":114,"data":334,"content":335},{},[336,346,356],{"nodeType":118,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Le CMCC apparaît au passif du bilan dans les dettes financières à court terme",[],{},{"nodeType":118,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Cette présentation affecte les ratios d'endettement et de liquidité de l'entreprise",[],{},{"nodeType":118,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Contrairement à l'escompte classique, le CMCC n'entraîne pas nécessairement la sortie des créances du bilan, selon les caractéristiques du contrat",[],{},{"nodeType":118,"data":367,"content":368},{},[369,376],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Engagements hors bilan",[],{},{"nodeType":114,"data":377,"content":378},{},[379,389],{"nodeType":118,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"Selon la nature juridique de la mobilisation des créances, des engagements peuvent devoir être mentionnés dans l'annexe des états financiers",[],{},{"nodeType":118,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Les créances mobilisées peuvent notamment figurer dans les comptes d'engagements (classe 8), particulièrement dans les comptes 802 \"Engagements de crédit-bail\" ou 801 \"Engagements donnés par l'entité\"",[],{},{"nodeType":118,"data":400,"content":401},{},[402,409],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":408},"Aspects liés au contrôle fiscal",[],{},{"nodeType":114,"data":410,"content":411},{},[412,422,432],{"nodeType":118,"data":413,"content":414},{},[415],{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Les opérations de mobilisation de créances font l'objet d'une attention particulière lors des contrôles fiscaux",[],{},{"nodeType":118,"data":423,"content":424},{},[425],{"nodeType":87,"data":426,"content":427},{},[428],{"nodeType":82,"value":429,"marks":430,"data":431},"La documentation des opérations et la justification des flux financiers doivent être rigoureuses",[],{},{"nodeType":118,"data":433,"content":434},{},[435],{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"La distinction entre les différentes formes de mobilisation de créances (escompte, affacturage, Dailly) est importante pour leur traitement fiscal approprié",[],{},{"nodeType":95,"data":443,"content":444},{},[445],{"nodeType":82,"value":446,"marks":447,"data":448},"3 points clés à retenir sur le compte 5191",[],{},{"nodeType":213,"data":450,"content":451},{},[452,462,472],{"nodeType":118,"data":453,"content":454},{},[455],{"nodeType":87,"data":456,"content":457},{},[458],{"nodeType":82,"value":459,"marks":460,"data":461},"Financement spécifique : Le compte 5191 enregistre uniquement les crédits obtenus par la mobilisation de créances commerciales, permettant une distinction claire avec d'autres formes de financement à court terme comme les découverts bancaires classiques.",[],{},{"nodeType":118,"data":463,"content":464},{},[465],{"nodeType":87,"data":466,"content":467},{},[468],{"nodeType":82,"value":469,"marks":470,"data":471},"Classification comptable : Bien qu'il s'agisse d'un financement, le CMCC est classé parmi les concours bancaires courants (compte 519) et non parmi les emprunts à terme, reflétant ainsi sa nature de financement à court terme du cycle d'exploitation.",[],{},{"nodeType":118,"data":473,"content":474},{},[475],{"nodeType":87,"data":476,"content":477},{},[478],{"nodeType":82,"value":479,"marks":480,"data":481},"Traçabilité des opérations : L'utilisation du compte 5191 facilite le suivi des financements adossés aux créances clients, améliorant la lisibilité des états financiers et permettant une meilleure 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