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Il sert de compte collecteur pour les charges financières diverses qui ne relèvent pas des catégories suivantes :",[],{},{"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},"Charges d'intérêts (compte 661)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Pertes sur créances liées à des participations (compte 664)",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Escomptes accordés (compte 665)",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Pertes de change 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d'émission.",[],{},{"nodeType":95,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Quand utiliser le compte 668 ?",[],{},{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Le compte 668 est utilisé dans les situations suivantes :",[],{},{"nodeType":199,"data":200,"content":201},"ordered-list",{},[202,212,222],{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Rachat d'actions ou d'obligations propres : Lorsqu'une entité rachète ses propres actions ou obligations à un prix supérieur à leur valeur nominale ou d'émission, la différence négative (mali) est enregistrée au débit du compte 6683.",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Charges financières non classables ailleurs : Pour toutes les charges de nature financière qui ne peuvent être classées dans les autres comptes de la classe 66.",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Opérations financières spécifiques : Pour des opérations financières particulières qui ne correspondent pas aux définitions des autres comptes de charges financières.",[],{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Les écritures impliquant le compte 668 sont généralement passées :",[],{},{"nodeType":110,"data":240,"content":241},{},[242,252,262],{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Lors du rachat par l'entité de ses propres actions ou obligations",[],{},{"nodeType":114,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"À l'occasion d'opérations financières générant des charges qui ne peuvent être affectées aux autres comptes de charges financières",[],{},{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Lors de la constatation de charges financières diverses ne relevant pas des catégories usuelles",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Quels sont les impacts fiscaux du compte 668 ?",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"L'utilisation du compte 668 présente plusieurs implications fiscales et comptables 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fiscal.",[],{},{"nodeType":114,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Règles de sous-capitalisation : Certaines charges financières peuvent être soumises aux règles de limitation de déduction des charges financières (règles de sous-capitalisation), particulièrement dans un contexte international.",[],{},{"nodeType":114,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Incidence sur les ratios financiers : L'utilisation du compte 668 peut affecter le résultat financier de l'entreprise et donc les ratios financiers analysés par les partenaires financiers ou les investisseurs.",[],{},{"nodeType":95,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"3 points clés à retenir sur le compte 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