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C'est ce caractère inhabituel et significatif qui justifie l'utilisation du compte 6875.",[],{},{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de la réalisation du risque ou de la survenance de la charge exceptionnelle, la provision antérieurement constituée est soldée par le crédit du compte 787 \"Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)\". Corrélativement, la charge intervenue est inscrite au compte approprié de la classe 6.",[],{},{"nodeType":95,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Quels sont les impacts fiscaux du compte 6875 ?",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"L'utilisation du compte 6875 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":124,"data":231,"content":232},{},[233,243,253,263],{"nodeType":128,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Déductibilité fiscale : Les provisions exceptionnelles ne sont déductibles fiscalement que si elles répondent aux conditions générales de déductibilité des provisions (objet nettement précisé, événement rendant probable la perte ou la charge, évaluation avec une approximation suffisante)",[],{},{"nodeType":128,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Réintégration fiscale : Les provisions qui ne répondent pas aux critères de déductibilité doivent être réintégrées au résultat fiscal de l'exercice",[],{},{"nodeType":128,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Suivi extracomptable : Les provisions exceptionnelles nécessitent un suivi particulier dans les tableaux fiscaux, notamment dans le tableau 2056 des provisions",[],{},{"nodeType":128,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Documentation : L'entreprise doit être en mesure de justifier la nature exceptionnelle de la provision ainsi que son mode d'évaluation",[],{},{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Les écritures comptables d'origine purement fiscale, telles que définies et prévues par les règlements de l'Autorité des normes comptables, sont également comptabilisées en résultat exceptionnel, ce qui peut impliquer l'utilisation du compte 6875 pour certaines provisions à caractère fiscal.",[],{},{"nodeType":95,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"3 points clés à retenir sur le compte 6875",[],{},{"nodeType":288,"data":289,"content":290},"ordered-list",{},[291,301,311],{"nodeType":128,"data":292,"content":293},{},[294],{"nodeType":87,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"Le compte 6875 est exclusivement dédié aux provisions liées à des événements exceptionnels et ne doit pas être utilisé pour des provisions d'exploitation ou financières.",[],{},{"nodeType":128,"data":302,"content":303},{},[304],{"nodeType":87,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"Lors de la reprise de la provision, c'est le compte 787 qui sera crédité, respectant ainsi la symétrie entre les dotations et les reprises dans le résultat exceptionnel.",[],{},{"nodeType":128,"data":312,"content":313},{},[314],{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"L'utilisation de ce compte nécessite une justification solide du caractère exceptionnel de l'événement générateur de la provision, tant sur le plan comptable que fiscal.",[],{},"compte-6875-dotations-aux-provisions-exceptionnelles",false,[324],{"metadata":325,"sys":328,"fields":340},{"tags":326,"concepts":327},[],[],{"space":329,"id":331,"type":16,"createdAt":332,"updatedAt":333,"environment":334,"publishedVersion":336,"revision":62,"contentType":337,"locale":29},{"sys":330},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":335},{"id":21,"type":12,"linkType":22},24,{"sys":338},{"type":12,"linkType":27,"id":339},"category",{"contentfulName":341,"modelCategoryName":342,"slug":343,"contentTypeSlug":344,"metaTitle":346,"metaDescription":347,"mainTitle":348,"subtitle":365,"heroImage":366,"ctaButton":388,"ctaLink":389},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[345],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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