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Beaucoup d’entreprises peinent Ă  l’interprĂ©ter correctement. Pourtant, cet indicateur est essentiel : il rĂ©vĂšle si une activitĂ© est rĂ©ellement rentable et oriente les dĂ©cisions stratĂ©giques. Une mauvaise lecture peut fausser les choix de gestion. DĂ©finition, calcul, analyse
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Il correspond au bĂ©nĂ©fice ou Ă  la perte rĂ©alisĂ©e aprĂšs avoir pris en compte l’ensemble des charges et des produits comptabilisĂ©s sur un ",{"data":4535,"content":4537,"nodeType":67},{"uri":4536},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[4538],{"data":4539,"marks":4540,"value":4542,"nodeType":62},{},[4541],{"type":75},"exercice",{"data":4544,"marks":4545,"value":4546,"nodeType":62},{},[]," donnĂ©. Il s’agit donc de l",{"data":4548,"marks":4549,"value":4551,"nodeType":62},{},[4550],{"type":275},"a diffĂ©rence entre les produits et des charges de l’exercice",{"data":4553,"marks":4554,"value":4555,"nodeType":62},{},[],". En d’autres termes, c’est ce qui reste une fois que l’entreprise a payĂ© toutes ses dĂ©penses, y compris les impĂŽts.",{"data":4557,"content":4558,"nodeType":58},{},[4559,4563,4570],{"data":4560,"marks":4561,"value":4562,"nodeType":62},{},[],"Ce rĂ©sultat est inscrit en bas du ",{"data":4564,"content":4565,"nodeType":67},{"uri":627},[4566],{"data":4567,"marks":4568,"value":634,"nodeType":62},{},[4569],{"type":75},{"data":4571,"marks":4572,"value":4573,"nodeType":62},{},[]," et reflĂšte la performance globale d’une sociĂ©tĂ©. Un rĂ©sultat net comptable positif signifie que l’entreprise a gĂ©nĂ©rĂ© des bĂ©nĂ©fices, tandis qu’un rĂ©sultat nĂ©gatif indique une perte.",{"data":4575,"content":4576,"nodeType":264},{},[4577],{"data":4578,"marks":4579,"value":4580,"nodeType":62},{},[],"Pourquoi calculer le rĂ©sultat net comptable ?",{"data":4582,"content":4583,"nodeType":58},{},[4584],{"data":4585,"marks":4586,"value":4587,"nodeType":62},{},[],"Le calcul du rĂ©sultat net comptable est fondamental pour plusieurs raisons :",{"data":4589,"content":4590,"nodeType":658},{},[4591,4606,4621,4648,4674,4689],{"data":4592,"content":4593,"nodeType":595},{},[4594],{"data":4595,"content":4596,"nodeType":58},{},[4597,4602],{"data":4598,"marks":4599,"value":4601,"nodeType":62},{},[4600],{"type":275},"Évaluer la rentabilitĂ©",{"data":4603,"marks":4604,"value":4605,"nodeType":62},{},[]," : Il permet aux dirigeants et aux investisseurs de savoir si l’entreprise est viable financiĂšrement.",{"data":4607,"content":4608,"nodeType":595},{},[4609],{"data":4610,"content":4611,"nodeType":58},{},[4612,4617],{"data":4613,"marks":4614,"value":4616,"nodeType":62},{},[4615],{"type":275},"Prendre des dĂ©cisions stratĂ©giques",{"data":4618,"marks":4619,"value":4620,"nodeType":62},{},[]," : Un rĂ©sultat net comptable Ă©levĂ© peut encourager une entreprise Ă  investir davantage, tandis qu’un rĂ©sultat nĂ©gatif incite Ă  revoir les dĂ©penses ou Ă  ajuster la stratĂ©gie.",{"data":4622,"content":4623,"nodeType":595},{},[4624],{"data":4625,"content":4626,"nodeType":58},{},[4627,4632,4635,4644],{"data":4628,"marks":4629,"value":4631,"nodeType":62},{},[4630],{"type":275},"Rassurer les partenaires financiers",{"data":4633,"marks":4634,"value":2311,"nodeType":62},{},[],{"data":4636,"content":4638,"nodeType":67},{"uri":4637},"https://www.clementine.fr/blog/creation-et-financement/banque-en-ligne-ou-banque-traditionnelle/",[4639],{"data":4640,"marks":4641,"value":4643,"nodeType":62},{},[4642],{"type":75},"Banques",{"data":4645,"marks":4646,"value":4647,"nodeType":62},{},[],", investisseurs et fournisseurs analysent souvent cet indicateur avant d’accorder un crĂ©dit ou un financement.",{"data":4649,"content":4650,"nodeType":595},{},[4651],{"data":4652,"content":4653,"nodeType":58},{},[4654,4659,4663,4670],{"data":4655,"marks":4656,"value":4658,"nodeType":62},{},[4657],{"type":275},"Respecter les obligations lĂ©gales",{"data":4660,"marks":4661,"value":4662,"nodeType":62},{},[]," : Le rĂ©sultat net comptable doit obligatoirement figurer dans le ",{"data":4664,"content":4665,"nodeType":67},{"uri":613},[4666],{"data":4667,"marks":4668,"value":620,"nodeType":62},{},[4669],{"type":75},{"data":4671,"marks":4672,"value":4673,"nodeType":62},{},[]," annuel et dans le compte de rĂ©sultat de l’entreprise.",{"data":4675,"content":4676,"nodeType":595},{},[4677],{"data":4678,"content":4679,"nodeType":58},{},[4680,4685],{"data":4681,"marks":4682,"value":4684,"nodeType":62},{},[4683],{"type":275},"Suivre l’évolution financiĂšre",{"data":4686,"marks":4687,"value":4688,"nodeType":62},{},[]," : Il permet de comparer la performance d’une annĂ©e sur l’autre et d’identifier les tendances Ă©conomiques de l’entreprise.",{"data":4690,"content":4691,"nodeType":595},{},[4692],{"data":4693,"content":4694,"nodeType":58},{},[4695,4700],{"data":4696,"marks":4697,"value":4699,"nodeType":62},{},[4698],{"type":275},"Faciliter le calcul des ratios financiers",{"data":4701,"marks":4702,"value":4703,"nodeType":62},{},[]," : De nombreux indicateurs financiers, essentiels pour piloter l’activitĂ©, sont directement liĂ©s au rĂ©sultat net comptable.",{"data":4705,"content":4706,"nodeType":58},{},[4707,4711,4716],{"data":4708,"marks":4709,"value":4710,"nodeType":62},{},[],"En effet, le rĂ©sultat net comptable est utilisĂ© pour calculer plusieurs ",{"data":4712,"marks":4713,"value":4715,"nodeType":62},{},[4714],{"type":275},"ratios financiers",{"data":4717,"marks":4718,"value":4719,"nodeType":62},{},[],", qui donnent une vision plus prĂ©cise de la santĂ© de l’entreprise.",{"data":4721,"content":4722,"nodeType":111},{},[4723],{"data":4724,"marks":4725,"value":4726,"nodeType":62},{},[],"La marge nette",{"data":4728,"content":4729,"nodeType":58},{},[4730,4734,4739,4749,4753,4757],{"data":4731,"marks":4732,"value":4733,"nodeType":62},{},[],"La marge nette mesure ",{"data":4735,"marks":4736,"value":4738,"nodeType":62},{},[4737],{"type":275},"la rentabilitĂ© d’une entreprise par rapport Ă  son ",{"data":4740,"content":4742,"nodeType":67},{"uri":4741},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires",[4743],{"data":4744,"marks":4745,"value":4748,"nodeType":62},{},[4746,4747],{"type":275},{"type":75},"chiffre d’affaires",{"data":4750,"marks":4751,"value":539,"nodeType":62},{},[4752],{"type":275},{"data":4754,"marks":4755,"value":4756,"nodeType":62},{},[],"et s’exprime en pourcentage. 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Il est dĂ©fini par l’article ",{"data":6518,"content":6520,"nodeType":67},{"uri":6519},"https://public.iutenligne.net/comptabilite/comptabilite-financiere/antraigue_januario/CTA-FIN-29/Chapitre-01/Section-1-2.html",[6521],{"data":6522,"marks":6523,"value":6525,"nodeType":62},{},[6524],{"type":75},"322-1 du Plan Comptable GĂ©nĂ©ral (PCG)",{"data":6527,"marks":6528,"value":508,"nodeType":62},{},[],{"data":6530,"content":6531,"nodeType":58},{},[6532,6536,6541,6545,6554,6558,6565,6569,6574],{"data":6533,"marks":6534,"value":6535,"nodeType":62},{},[],"Prenons un ",{"data":6537,"marks":6538,"value":6540,"nodeType":62},{},[6539],{"type":275},"exemple simple.",{"data":6542,"marks":6543,"value":6544,"nodeType":62},{},[]," Votre entreprise achĂšte un ordinateur 1 200 € qu'elle utilisera pendant 3 ans. Au lieu de comptabiliser 1 200 € de ",{"data":6546,"content":6548,"nodeType":67},{"uri":6547},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-directes-et-charges-indirectes/",[6549],{"data":6550,"marks":6551,"value":6553,"nodeType":62},{},[6552],{"type":75},"charge",{"data":6555,"marks":6556,"value":6557,"nodeType":62},{},[]," immĂ©diate au ",{"data":6559,"content":6560,"nodeType":67},{"uri":627},[6561],{"data":6562,"marks":6563,"value":634,"nodeType":62},{},[6564],{"type":75},{"data":6566,"marks":6567,"value":6568,"nodeType":62},{},[],", l'amortissement rĂ©partit cette dĂ©pense : 400 € par an pendant 3 ans. 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Un vĂ©hicule accumule des kilomĂštres et utilise ses piĂšces mĂ©caniques. Une machine industrielle enchaĂźne des cycles de production rĂ©pĂ©tĂ©s qui sollicitent ses composants.",{"data":6621,"content":6622,"nodeType":3003},{},[6623],{"data":6624,"marks":6625,"value":6626,"nodeType":62},{},[],"L’obsolescence technologique",{"data":6628,"content":6629,"nodeType":58},{},[6630,6635],{"data":6631,"marks":6632,"value":6634,"nodeType":62},{},[6633],{"type":275},"L'Ă©volution technologique ",{"data":6636,"marks":6637,"value":6638,"nodeType":62},{},[],"rend certains biens dĂ©passĂ©s avant leur usure complĂšte. Un ordinateur devient obsolĂšte en 3 ans face Ă  des modĂšles plus performants. Un logiciel nĂ©cessite un remplacement en 2 ans pour rester performant.",{"data":6640,"content":6641,"nodeType":3003},{},[6642],{"data":6643,"marks":6644,"value":6645,"nodeType":62},{},[],"L’écoulement du temps",{"data":6647,"content":6648,"nodeType":58},{},[6649,6653,6658],{"data":6650,"marks":6651,"value":6652,"nodeType":62},{},[],"Certains actifs perdent de la valeur par le ",{"data":6654,"marks":6655,"value":6657,"nodeType":62},{},[6656],{"type":275},"simple passage du temps",{"data":6659,"marks":6660,"value":6661,"nodeType":62},{},[],", indĂ©pendamment de leur usage. 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L'amortissement constate une perte de valeur prĂ©visible et systĂ©matique, tandis que la dĂ©prĂ©ciation traduit une perte de valeur exceptionnelle et inattendue.",{"data":6703,"content":6704,"nodeType":264},{},[6705],{"data":6706,"marks":6707,"value":6708,"nodeType":62},{},[],"Quels sont les biens amortissables ? ",{"data":6710,"content":6711,"nodeType":111},{},[6712],{"data":6713,"marks":6714,"value":6715,"nodeType":62},{},[],"Les immobilisations corporelles amortissables",{"data":6717,"content":6718,"nodeType":58},{},[6719,6722,6727,6731,6736],{"data":6720,"marks":6721,"value":2390,"nodeType":62},{},[],{"data":6723,"marks":6724,"value":6726,"nodeType":62},{},[6725],{"type":275}," immobilisations corporelles",{"data":6728,"marks":6729,"value":6730,"nodeType":62},{},[]," reprĂ©sentent des ",{"data":6732,"marks":6733,"value":6735,"nodeType":62},{},[6734],{"type":275},"biens physiques tangibles ",{"data":6737,"marks":6738,"value":6739,"nodeType":62},{},[],"que votre entreprise dĂ©tient durablement et utilise pour son activitĂ©. 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RĂ©servez ",[],{},{"nodeType":62,"value":11219,"marks":11220,"data":11222},"un ",[11221],{"type":275},{},{"nodeType":67,"data":11224,"content":11225},{"uri":6315},[11226],{"nodeType":62,"value":11227,"marks":11228,"data":11231},"rendez-vous avec un expert-comptable Clementine",[11229,11230],{"type":75},{"type":275},{},{"nodeType":62,"value":11233,"marks":11234,"data":11235}," pour faire le point sur votre situation et dĂ©couvrir notre solution d’expertise comptable.",[],{},{"nodeType":264,"data":11237,"content":11238},{},[11239],{"nodeType":62,"value":2067,"marks":11240,"data":11241},[],{},{"nodeType":111,"data":11243,"content":11244},{},[11245],{"nodeType":62,"value":11246,"marks":11247,"data":11248},"À qui s’adresse un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":11250,"content":11251},{},[11252],{"nodeType":62,"value":11253,"marks":11254,"data":11255},"Un expert-comptable en ligne s’adresse aux freelances, auto-entrepreneurs, TPE et PME recherchant une solution simple, flexible et Ă©conomique.",[],{},{"nodeType":111,"data":11257,"content":11258},{},[11259],{"nodeType":62,"value":11260,"marks":11261,"data":11262},"Peut-on gĂ©rer sa comptabilitĂ© seul avec un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":11264,"content":11265},{},[11266],{"nodeType":62,"value":11267,"marks":11268,"data":11269},"Oui, vous pouvez gĂ©rer une partie de votre comptabilitĂ© vous-mĂȘme grĂące aux outils en ligne, tout en Ă©tant accompagnĂ© par un expert pour les obligations lĂ©gales.",[],{},{"nodeType":111,"data":11271,"content":11272},{},[11273],{"nodeType":62,"value":11274,"marks":11275,"data":11276},"Comment choisir un expert-comptable en ligne ?",[],{},{"nodeType":58,"data":11278,"content":11279},{},[11280],{"nodeType":62,"value":11281,"marks":11282,"data":11283},"Il est essentiel de vĂ©rifier son inscription Ă  l’Ordre des experts-comptables, les services inclus, la qualitĂ© du logiciel et la rĂ©activitĂ© du support.",[],{},{"metadata":11285,"sys":11288,"fields":11291},{"tags":11286,"concepts":11287},[],[],{"id":11289,"updatedAt":11290},"30kdtmUSkDEEtjtheiEQ4S","2026-05-14T07:00:26.308Z",{"slug":11292,"title":11293,"cover":11294,"category":11314,"publishedAt":11326,"content":11327},"augmentation-du-capital","Augmentation du capital : dĂ©finition, enjeux et procĂ©dure",{"metadata":11295,"sys":11298,"fields":11305},{"tags":11296,"concepts":11297},[],[],{"space":11299,"id":11301,"type":168,"createdAt":11302,"updatedAt":11302,"environment":11303,"publishedVersion":97,"revision":318,"locale":27},{"sys":11300},{"type":10,"linkType":11,"id":12},"1wwzLHNAGu3NvcAnOyyDAf","2026-05-13T08:27:38.996Z",{"sys":11304},{"id":19,"type":10,"linkType":20},{"title":11306,"description":11307,"file":11308},"Augmentation du capital","Cover article augmentation du capital",{"url":11309,"details":11310,"fileName":11313,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/1wwzLHNAGu3NvcAnOyyDAf/3fa94b47dc50bf3b366a331e1c23d772/augmentation_du_capital.webp",{"size":11311,"image":11312},118732,{"width":400,"height":401},"augmentation du capital.webp",{"metadata":11315,"sys":11318,"fields":11325},{"tags":11316,"concepts":11317},[],[],{"space":11319,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":11321,"publishedVersion":45,"revision":318,"contentType":11323,"locale":27},{"sys":11320},{"type":10,"linkType":11,"id":12},{"sys":11322},{"id":19,"type":10,"linkType":20},{"sys":11324},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-14",{"data":11328,"content":11329,"nodeType":54},{},[11330,11346,11353,11360,11401,11456,11500,11572,11597,11604,11611,11687,11694,11701,11708,11756,11763,11826,11833,11840,11847,11883,11908,11923,11930,11957,11982,11989,12017,12032,12039,12055,12071,12087,12094,12101,12108,12128,12174,12181,12188,12204,12247,12254,12438,12459,12474,12481,12496,12511,12518,12544,12551,12605,12629,12636,12665,12718,12747,12766,12773,12825,12832,12839,12881,12922,12965,12972,13022,13069,13109,13116,13189,13228,13235,13242,13249,13305,13312,13318,13325,13332,13339],{"data":11331,"content":11332,"nodeType":58},{},[11333,11337,11342],{"data":11334,"marks":11335,"value":11336,"nodeType":62},{},[],"Vous avez entendu parler de l’",{"data":11338,"marks":11339,"value":11341,"nodeType":62},{},[11340],{"type":275},"augmentation du capital",{"data":11343,"marks":11344,"value":11345,"nodeType":62},{},[],"
 Mais savez‑vous vraiment en quoi cela consiste et pourquoi une sociĂ©tĂ© pourrait y recourir ? Que vous soyez associĂ©, actionnaire ou futur investisseur, comprendre les enjeux et les mĂ©canismes de cette opĂ©ration est essentiel pour dĂ©cider si elle correspond Ă  vos besoins et Ă  votre stratĂ©gie. ",{"data":11347,"content":11348,"nodeType":58},{},[11349],{"data":11350,"marks":11351,"value":11352,"nodeType":62},{},[],"Cet article vous guide pas Ă  pas, des dĂ©finitions aux procĂ©dures, pour que vous puissiez prendre des dĂ©cisions Ă©clairĂ©es.",{"data":11354,"content":11355,"nodeType":264},{},[11356],{"data":11357,"marks":11358,"value":11359,"nodeType":62},{},[],"Qu’est-ce qu’une augmentation de capital ?",{"data":11361,"content":11362,"nodeType":58},{},[11363,11367,11372,11380,11384,11388,11397],{"data":11364,"marks":11365,"value":11366,"nodeType":62},{},[],"L’",{"data":11368,"marks":11369,"value":11371,"nodeType":62},{},[11370],{"type":275},"augmentation du ",{"data":11373,"content":11374,"nodeType":67},{"uri":3447},[11375],{"data":11376,"marks":11377,"value":3453,"nodeType":62},{},[11378,11379],{"type":75},{"type":275},{"data":11381,"marks":11382,"value":539,"nodeType":62},{},[11383],{"type":275},{"data":11385,"marks":11386,"value":11387,"nodeType":62},{},[],"correspond Ă  l’accroissement du capital d’une sociĂ©tĂ©, par opposition Ă  la ",{"data":11389,"content":11391,"nodeType":67},{"uri":11390},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/reduction-de-capital/",[11392],{"data":11393,"marks":11394,"value":11396,"nodeType":62},{},[11395],{"type":75},"rĂ©duction de capital",{"data":11398,"marks":11399,"value":11400,"nodeType":62},{},[]," qui en diminue le montant. Elle peut se faire de deux maniĂšres : ",{"data":11402,"content":11403,"nodeType":658},{},[11404,11439],{"data":11405,"content":11406,"nodeType":595},{},[11407],{"data":11408,"content":11409,"nodeType":58},{},[11410,11414,11419,11428,11431,11436],{"data":11411,"marks":11412,"value":11413,"nodeType":62},{},[],"Par ",{"data":11415,"marks":11416,"value":11418,"nodeType":62},{},[11417],{"type":275},"l’émission de nouvelles ",{"data":11420,"content":11421,"nodeType":67},{"uri":3447},[11422],{"data":11423,"marks":11424,"value":11427,"nodeType":62},{},[11425,11426],{"type":75},{"type":275},"actions",{"data":11429,"marks":11430,"value":539,"nodeType":62},{},[],{"data":11432,"marks":11433,"value":11435,"nodeType":62},{},[11434],{"type":275},"ou parts sociales",{"data":11437,"marks":11438,"value":508,"nodeType":62},{},[],{"data":11440,"content":11441,"nodeType":595},{},[11442],{"data":11443,"content":11444,"nodeType":58},{},[11445,11448,11453],{"data":11446,"marks":11447,"value":11413,"nodeType":62},{},[],{"data":11449,"marks":11450,"value":11452,"nodeType":62},{},[11451],{"type":275},"l’augmentation de la valeur nominale des titres existants",{"data":11454,"marks":11455,"value":638,"nodeType":62},{},[],{"data":11457,"content":11458,"nodeType":58},{},[11459,11463,11468,11472,11482,11487,11491,11496],{"data":11460,"marks":11461,"value":11462,"nodeType":62},{},[],"La dĂ©cision d’augmenter le capital est ",{"data":11464,"marks":11465,"value":11467,"nodeType":62},{},[11466],{"type":275},"rĂ©servĂ©e aux associĂ©s ou actionnaires",{"data":11469,"marks":11470,"value":11471,"nodeType":62},{},[],". Elle se prend gĂ©nĂ©ralement lors d’une ",{"data":11473,"content":11475,"nodeType":67},{"uri":11474},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/assemblee-generale-entreprise/",[11476],{"data":11477,"marks":11478,"value":11481,"nodeType":62},{},[11479,11480],{"type":75},{"type":275},"assemblĂ©e gĂ©nĂ©rale",{"data":11483,"marks":11484,"value":11486,"nodeType":62},{},[11485],{"type":275}," extraordinaire (AGE)",{"data":11488,"marks":11489,"value":11490,"nodeType":62},{},[]," et suit des ",{"data":11492,"marks":11493,"value":11495,"nodeType":62},{},[11494],{"type":275},"modalitĂ©s de vote qui dĂ©pendent de la forme juridique de la sociĂ©tĂ©",{"data":11497,"marks":11498,"value":11499,"nodeType":62},{},[]," :",{"data":11501,"content":11502,"nodeType":658},{},[11503,11530,11557],{"data":11504,"content":11505,"nodeType":595},{},[11506],{"data":11507,"content":11508,"nodeType":58},{},[11509,11512,11522,11526],{"data":11510,"marks":11511,"value":78,"nodeType":62},{},[],{"data":11513,"content":11515,"nodeType":67},{"uri":11514},"https://www.clementine.fr/juridique/creation-sarl-en-ligne/",[11516],{"data":11517,"marks":11518,"value":11521,"nodeType":62},{},[11519,11520],{"type":75},{"type":275},"SARL",{"data":11523,"marks":11524,"value":5781,"nodeType":62},{},[11525],{"type":275},{"data":11527,"marks":11528,"value":11529,"nodeType":62},{},[],": la majoritĂ© requise varie selon la date de crĂ©ation et le type d’augmentation (ex. 2/3 ou 3/4 des parts sociales).",{"data":11531,"content":11532,"nodeType":595},{},[11533],{"data":11534,"content":11535,"nodeType":58},{},[11536,11539,11549,11553],{"data":11537,"marks":11538,"value":78,"nodeType":62},{},[],{"data":11540,"content":11542,"nodeType":67},{"uri":11541},"https://www.clementine.fr/juridique/creation-sas-en-ligne/",[11543],{"data":11544,"marks":11545,"value":11548,"nodeType":62},{},[11546,11547],{"type":75},{"type":275},"SAS",{"data":11550,"marks":11551,"value":5781,"nodeType":62},{},[11552],{"type":275},{"data":11554,"marks":11555,"value":11556,"nodeType":62},{},[],": les modalitĂ©s de vote sont librement dĂ©finies par les statuts.",{"data":11558,"content":11559,"nodeType":595},{},[11560],{"data":11561,"content":11562,"nodeType":58},{},[11563,11568],{"data":11564,"marks":11565,"value":11567,"nodeType":62},{},[11566],{"type":275},"SA ",{"data":11569,"marks":11570,"value":11571,"nodeType":62},{},[],": l’augmentation de capital est dĂ©cidĂ©e par le Conseil d’Administration ou l’assemblĂ©e gĂ©nĂ©rale Ă  majoritĂ© qualifiĂ©e.",{"data":11573,"content":11574,"nodeType":58},{},[11575,11579,11584,11588,11593],{"data":11576,"marks":11577,"value":11578,"nodeType":62},{},[],"L’augmentation de capital est donc une opĂ©ration ",{"data":11580,"marks":11581,"value":11583,"nodeType":62},{},[11582],{"type":275},"strictement encadrĂ©e",{"data":11585,"marks":11586,"value":11587,"nodeType":62},{},[],", qui nĂ©cessite ",{"data":11589,"marks":11590,"value":11592,"nodeType":62},{},[11591],{"type":275},"l’accord des personnes dĂ©tentrices des parts ou actions",{"data":11594,"marks":11595,"value":11596,"nodeType":62},{},[]," de la sociĂ©tĂ©.",{"data":11598,"content":11599,"nodeType":264},{},[11600],{"data":11601,"marks":11602,"value":11603,"nodeType":62},{},[],"Dans quels buts procĂ©der Ă  une augmentation du capital ?",{"data":11605,"content":11606,"nodeType":58},{},[11607],{"data":11608,"marks":11609,"value":11610,"nodeType":62},{},[],"Les associĂ©s ou actionnaires peuvent dĂ©cider d’augmenter le capital social d’une sociĂ©tĂ© pour plusieurs raisons, notamment : ",{"data":11612,"content":11613,"nodeType":658},{},[11614,11637,11672],{"data":11615,"content":11616,"nodeType":595},{},[11617],{"data":11618,"content":11619,"nodeType":58},{},[11620,11623,11633],{"data":11621,"marks":11622,"value":78,"nodeType":62},{},[],{"data":11624,"content":11626,"nodeType":67},{"uri":11625},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/faire-entrer-un-nouvel-associe/",[11627],{"data":11628,"marks":11629,"value":11632,"nodeType":62},{},[11630,11631],{"type":75},{"type":275},"Faire entrer de nouveaux associĂ©s",{"data":11634,"marks":11635,"value":11636,"nodeType":62},{},[]," : il est possible de crĂ©er de nouvelles actions ou parts sociales en augmentant le capital, ce qui permet l’entrĂ©e de nouveaux associĂ©s ou investisseurs dans la sociĂ©tĂ©.",{"data":11638,"content":11639,"nodeType":595},{},[11640],{"data":11641,"content":11642,"nodeType":58},{},[11643,11648,11652,11660,11664,11669],{"data":11644,"marks":11645,"value":11647,"nodeType":62},{},[11646],{"type":275},"Renforcer la trĂ©sorerie ",{"data":11649,"marks":11650,"value":11651,"nodeType":62},{},[],": lorsque les capitaux propres sont infĂ©rieurs Ă  la moitiĂ© du capital, la sociĂ©tĂ© risque la dissolution. Le fait de procĂ©der Ă  une augmentation du capital permet d’éviter la dissolution et de renforcer la ",{"data":11653,"content":11654,"nodeType":67},{"uri":2747},[11655],{"data":11656,"marks":11657,"value":11659,"nodeType":62},{},[11658],{"type":75},"trĂ©sorerie",{"data":11661,"marks":11662,"value":11663,"nodeType":62},{},[],", c’est ce qu’on appelle une ",{"data":11665,"marks":11666,"value":11668,"nodeType":62},{},[11667],{"type":275},"recapitalisation",{"data":11670,"marks":11671,"value":638,"nodeType":62},{},[],{"data":11673,"content":11674,"nodeType":595},{},[11675],{"data":11676,"content":11677,"nodeType":58},{},[11678,11683],{"data":11679,"marks":11680,"value":11682,"nodeType":62},{},[11681],{"type":275},"Financer la croissance de la sociĂ©tĂ©",{"data":11684,"marks":11685,"value":11686,"nodeType":62},{},[]," : les fonds apportĂ©s peuvent ĂȘtre utilisĂ©s pour dĂ©velopper de nouvelles activitĂ©s, investir dans du matĂ©riel, recruter ou lancer un produit. Par exemple, une entreprise souhaitant ouvrir une nouvelle filiale pourra utiliser une augmentation de capital pour financer ce projet.",{"data":11688,"content":11689,"nodeType":264},{},[11690],{"data":11691,"marks":11692,"value":11693,"nodeType":62},{},[],"Quelles sont les consĂ©quences d’une augmentation de capital ?",{"data":11695,"content":11696,"nodeType":58},{},[11697],{"data":11698,"marks":11699,"value":11700,"nodeType":62},{},[],"L’augmentation du capital social a des effets Ă  la fois sur les associĂ©s et sur la sociĂ©tĂ© elle-mĂȘme, mais ses rĂ©percussions vont au-delĂ  de la simple variation du pourcentage de dĂ©tention.",{"data":11702,"content":11703,"nodeType":58},{},[11704],{"data":11705,"marks":11706,"value":11707,"nodeType":62},{},[],"Pour les associĂ©s, l’augmentation du capital peut avoir pour consĂ©quence :",{"data":11709,"content":11710,"nodeType":658},{},[11711,11726,11741],{"data":11712,"content":11713,"nodeType":595},{},[11714],{"data":11715,"content":11716,"nodeType":58},{},[11717,11722],{"data":11718,"marks":11719,"value":11721,"nodeType":62},{},[11720],{"type":275},"La dilution de leur participation au capital",{"data":11723,"marks":11724,"value":11725,"nodeType":62},{},[]," : si de nouvelles actions ou parts sociales sont Ă©mises, les associĂ©s existants peuvent voir leur pourcentage de dĂ©tention diminuer, ce qui peut rĂ©duire leur pouvoir de dĂ©cision.",{"data":11727,"content":11728,"nodeType":595},{},[11729],{"data":11730,"content":11731,"nodeType":58},{},[11732,11737],{"data":11733,"marks":11734,"value":11736,"nodeType":62},{},[11735],{"type":275},"La valorisation des titres ",{"data":11738,"marks":11739,"value":11740,"nodeType":62},{},[],": Ă  l’inverse, la valeur nominale des parts ou actions peut ĂȘtre augmentĂ©e, renforçant la valeur patrimoniale des associĂ©s.",{"data":11742,"content":11743,"nodeType":595},{},[11744],{"data":11745,"content":11746,"nodeType":58},{},[11747,11752],{"data":11748,"marks":11749,"value":11751,"nodeType":62},{},[11750],{"type":275},"Des tensions internes potentielles",{"data":11753,"marks":11754,"value":11755,"nodeType":62},{},[]," : l’arrivĂ©e de nouveaux associĂ©s ou la dilution peut gĂ©nĂ©rer des arbitrages ou des dĂ©saccords au sein des associĂ©s historiques, qu’il est important d’anticiper.",{"data":11757,"content":11758,"nodeType":58},{},[11759],{"data":11760,"marks":11761,"value":11762,"nodeType":62},{},[],"Du cĂŽtĂ© de la sociĂ©tĂ©, l’augmentation de capital a ou peut avoir pour consĂ©quences : ",{"data":11764,"content":11765,"nodeType":658},{},[11766,11781,11796,11811],{"data":11767,"content":11768,"nodeType":595},{},[11769],{"data":11770,"content":11771,"nodeType":58},{},[11772,11777],{"data":11773,"marks":11774,"value":11776,"nodeType":62},{},[11775],{"type":275},"Le renforcement des fonds propres",{"data":11778,"marks":11779,"value":11780,"nodeType":62},{},[]," : de nouveaux capitaux stables permettent d’amĂ©liorer la santĂ© financiĂšre de l’entreprise et de sĂ©curiser ses partenaires.",{"data":11782,"content":11783,"nodeType":595},{},[11784],{"data":11785,"content":11786,"nodeType":58},{},[11787,11792],{"data":11788,"marks":11789,"value":11791,"nodeType":62},{},[11790],{"type":275},"Une capacitĂ© d’emprunt accrue",{"data":11793,"marks":11794,"value":11795,"nodeType":62},{},[]," : avec un bilan renforcĂ©, la sociĂ©tĂ© peut obtenir plus facilement des crĂ©dits ou financer de nouveaux projets.",{"data":11797,"content":11798,"nodeType":595},{},[11799],{"data":11800,"content":11801,"nodeType":58},{},[11802,11807],{"data":11803,"marks":11804,"value":11806,"nodeType":62},{},[11805],{"type":275},"Une influence sur la gouvernance et la stratĂ©gie",{"data":11808,"marks":11809,"value":11810,"nodeType":62},{},[]," : l’entrĂ©e de nouveaux actionnaires peut modifier la rĂ©partition du pouvoir et influencer les dĂ©cisions stratĂ©giques, telles que l’orientation vers de nouveaux marchĂ©s ou la rĂ©organisation du management.",{"data":11812,"content":11813,"nodeType":595},{},[11814],{"data":11815,"content":11816,"nodeType":58},{},[11817,11822],{"data":11818,"marks":11819,"value":11821,"nodeType":62},{},[11820],{"type":275},"Une crĂ©dibilitĂ© renforcĂ©e",{"data":11823,"marks":11824,"value":11825,"nodeType":62},{},[]," : une augmentation de capital est souvent perçue comme un signal positif par les investisseurs, partenaires et concurrents, tĂ©moignant de la soliditĂ© et de l’ambition de la sociĂ©tĂ©.",{"data":11827,"content":11828,"nodeType":264},{},[11829],{"data":11830,"marks":11831,"value":11832,"nodeType":62},{},[],"Les diffĂ©rentes mĂ©thodes pour augmenter le capital d’une sociĂ©tĂ©",{"data":11834,"content":11835,"nodeType":58},{},[11836],{"data":11837,"marks":11838,"value":11839,"nodeType":62},{},[],"Les associĂ©s d’une sociĂ©tĂ© peuvent utiliser trois mĂ©thodes diffĂ©rentes pour augmenter le capital. Chacune possĂšde des caractĂ©ristiques et des contraintes qui lui sont propres.",{"data":11841,"content":11842,"nodeType":111},{},[11843],{"data":11844,"marks":11845,"value":11846,"nodeType":62},{},[],"L’apport en numĂ©raire",{"data":11848,"content":11849,"nodeType":58},{},[11850,11854,11859,11863,11871,11875,11880],{"data":11851,"marks":11852,"value":11853,"nodeType":62},{},[],"Le capital d’une sociĂ©tĂ© peut ĂȘtre augmentĂ© grĂące Ă  ",{"data":11855,"marks":11856,"value":11858,"nodeType":62},{},[11857],{"type":275},"l’apport de nouvelles liquiditĂ©s",{"data":11860,"marks":11861,"value":11862,"nodeType":62},{},[],", rĂ©alisĂ© par les associĂ©s actuels ou par de futurs associĂ©s. Cet ",{"data":11864,"content":11865,"nodeType":67},{"uri":3465},[11866],{"data":11867,"marks":11868,"value":11870,"nodeType":62},{},[11869],{"type":75},"apport en numĂ©raire",{"data":11872,"marks":11873,"value":11874,"nodeType":62},{},[]," permet soit de crĂ©er de nouvelles actions ou parts sociales, soit d’augmenter la valeur des titres existants. Il ne peut ĂȘtre effectuĂ© que ",{"data":11876,"marks":11877,"value":11879,"nodeType":62},{},[11878],{"type":275},"lorsque le capital constitutif de la sociĂ©tĂ© a Ă©tĂ© entiĂšrement libĂ©rĂ©",{"data":11881,"marks":11882,"value":638,"nodeType":62},{},[],{"data":11884,"content":11885,"nodeType":58},{},[11886,11890,11895,11899,11904],{"data":11887,"marks":11888,"value":11889,"nodeType":62},{},[],"Lorsqu’il entraĂźne la crĂ©ation de nouveaux titres au profit d’un nouvel associĂ©, les associĂ©s existants peuvent voir leur participation diminuer : on parle alors de ",{"data":11891,"marks":11892,"value":11894,"nodeType":62},{},[11893],{"type":275},"dilution",{"data":11896,"marks":11897,"value":11898,"nodeType":62},{},[],". Ce phĂ©nomĂšne peut ĂȘtre encadrĂ©, notamment grĂące au ",{"data":11900,"marks":11901,"value":11903,"nodeType":62},{},[11902],{"type":275},"droit prĂ©fĂ©rentiel de souscription",{"data":11905,"marks":11906,"value":11907,"nodeType":62},{},[],", permettant aux associĂ©s de conserver leur quote-part dans le capital et de limiter les risques de conflits.",{"data":11909,"content":11910,"nodeType":58},{},[11911,11915,11920],{"data":11912,"marks":11913,"value":11914,"nodeType":62},{},[],"AprĂšs dĂ©cision des associĂ©s, les fonds doivent ĂȘtre ",{"data":11916,"marks":11917,"value":11919,"nodeType":62},{},[11918],{"type":275},"dĂ©posĂ©s sur un compte bloquĂ© auprĂšs d’une banque ou d’un notaire dans les 8 jours suivant leur rĂ©ception",{"data":11921,"marks":11922,"value":508,"nodeType":62},{},[],{"data":11924,"content":11925,"nodeType":111},{},[11926],{"data":11927,"marks":11928,"value":11929,"nodeType":62},{},[],"L’apport en nature",{"data":11931,"content":11932,"nodeType":58},{},[11933,11936,11944,11948,11953],{"data":11934,"marks":11935,"value":11366,"nodeType":62},{},[],{"data":11937,"content":11938,"nodeType":67},{"uri":3478},[11939],{"data":11940,"marks":11941,"value":11943,"nodeType":62},{},[11942],{"type":75},"apport en nature",{"data":11945,"marks":11946,"value":11947,"nodeType":62},{},[]," correspond Ă  ",{"data":11949,"marks":11950,"value":11952,"nodeType":62},{},[11951],{"type":275},"l’apport de biens autres que de l’argent",{"data":11954,"marks":11955,"value":11956,"nodeType":62},{},[]," Ă  la sociĂ©tĂ©. Il peut s’agir, par exemple, d’un fonds de commerce, d’un immeuble, du matĂ©riel ou encore d’une clientĂšle. ",{"data":11958,"content":11959,"nodeType":58},{},[11960,11964,11969,11973,11978],{"data":11961,"marks":11962,"value":11963,"nodeType":62},{},[],"Les biens apportĂ©s doivent ",{"data":11965,"marks":11966,"value":11968,"nodeType":62},{},[11967],{"type":275},"ĂȘtre Ă©valuĂ©s par un commissaire aux apports",{"data":11970,"marks":11971,"value":11972,"nodeType":62},{},[]," dĂ©signĂ© Ă  l’unanimitĂ© des associĂ©s ou par dĂ©cision de justice. Celui-ci ",{"data":11974,"marks":11975,"value":11977,"nodeType":62},{},[11976],{"type":275},"rĂ©dige un rapport",{"data":11979,"marks":11980,"value":11981,"nodeType":62},{},[]," qui doit ĂȘtre dĂ©posĂ© au tribunal de commerce compĂ©tent 8 jours avant la date de l’assemblĂ©e gĂ©nĂ©rale qui statuera sur l’augmentation du capital. ",{"data":11983,"content":11984,"nodeType":58},{},[11985],{"data":11986,"marks":11987,"value":11988,"nodeType":62},{},[],"Il est toutefois possible de se dispenser du recours Ă  un commissaire aux apports en SARL et en SAS lorsque les deux conditions suivantes sont rĂ©unies : ",{"data":11990,"content":11991,"nodeType":658},{},[11992,12003],{"data":11993,"content":11994,"nodeType":595},{},[11995],{"data":11996,"content":11997,"nodeType":58},{},[11998],{"data":11999,"marks":12000,"value":12002,"nodeType":62},{},[12001],{"type":275},"Aucun des biens apportĂ©s n’excĂšde une valeur de 30 000 €.",{"data":12004,"content":12005,"nodeType":595},{},[12006],{"data":12007,"content":12008,"nodeType":58},{},[12009,12014],{"data":12010,"marks":12011,"value":12013,"nodeType":62},{},[12012],{"type":275},"La valeur totale des apports en nature n’excĂšde pas la moitiĂ© du capital social",{"data":12015,"marks":12016,"value":638,"nodeType":62},{},[],{"data":12018,"content":12019,"nodeType":58},{},[12020,12023,12028],{"data":12021,"marks":12022,"value":2301,"nodeType":62},{},[],{"data":12024,"marks":12025,"value":545,"nodeType":62},{},[12026,12027],{"type":75},{"type":275},{"data":12029,"marks":12030,"value":12031,"nodeType":62},{},[]," : le capital ne doit pas nĂ©cessairement avoir Ă©tĂ© entiĂšrement libĂ©rĂ© pour rĂ©aliser une augmentation de capital par apport en nature.",{"data":12033,"content":12034,"nodeType":111},{},[12035],{"data":12036,"marks":12037,"value":12038,"nodeType":62},{},[],"L’incorporation des rĂ©serves ou de comptes courants d’associĂ©s",{"data":12040,"content":12041,"nodeType":58},{},[12042,12046,12051],{"data":12043,"marks":12044,"value":12045,"nodeType":62},{},[],"Lors d’une augmentation de capital par incorporation des rĂ©serves, ",{"data":12047,"marks":12048,"value":12050,"nodeType":62},{},[12049],{"type":275},"les sommes sont prĂ©levĂ©es sur les rĂ©serves de la sociĂ©tĂ© pour ĂȘtre intĂ©grĂ©es au capital",{"data":12052,"marks":12053,"value":12054,"nodeType":62},{},[],". Il s’agit des bĂ©nĂ©fices rĂ©alisĂ©s au cours des exercices prĂ©cĂ©dents et qui n’ont pas Ă©tĂ© distribuĂ©s aux associĂ©s.",{"data":12056,"content":12057,"nodeType":58},{},[12058,12062,12067],{"data":12059,"marks":12060,"value":12061,"nodeType":62},{},[],"On parle alors d’",{"data":12063,"marks":12064,"value":12066,"nodeType":62},{},[12065],{"type":275},"augmentation de capital sans apport de fonds nouveaux",{"data":12068,"marks":12069,"value":12070,"nodeType":62},{},[],". Il s’agit d’une opĂ©ration comptable consistant Ă  transfĂ©rer les sommes du compte « rĂ©serves » vers le compte « capital ». ",{"data":12072,"content":12073,"nodeType":58},{},[12074,12078,12083],{"data":12075,"marks":12076,"value":12077,"nodeType":62},{},[],"L’incorporation de compte courant d’associĂ©s consiste, quant Ă  elle, Ă  ",{"data":12079,"marks":12080,"value":12082,"nodeType":62},{},[12081],{"type":275},"convertir une crĂ©ance dĂ©tenue par un associĂ© en une participation au capital",{"data":12084,"marks":12085,"value":12086,"nodeType":62},{},[]," pour qu’il en rĂ©sulte une augmentation du capital social.",{"data":12088,"content":12089,"nodeType":264},{},[12090],{"data":12091,"marks":12092,"value":12093,"nodeType":62},{},[],"Quelle procĂ©dure suivre pour procĂ©der Ă  l’augmentation du capital d’une sociĂ©té ?",{"data":12095,"content":12096,"nodeType":58},{},[12097],{"data":12098,"marks":12099,"value":12100,"nodeType":62},{},[],"Plusieurs Ă©tapes doivent ĂȘtre suivies pour augmenter le capital d’une sociĂ©tĂ©. Celles-ci peuvent lĂ©gĂšrement diffĂ©rer selon la forme juridique de la sociĂ©tĂ© en question.",{"data":12102,"content":12103,"nodeType":111},{},[12104],{"data":12105,"marks":12106,"value":12107,"nodeType":62},{},[],"Consulter les statuts de la sociĂ©tĂ© et vĂ©rifier les clauses spĂ©cifiques",{"data":12109,"content":12110,"nodeType":58},{},[12111,12115,12124],{"data":12112,"marks":12113,"value":12114,"nodeType":62},{},[],"Il convient tout d’abord de vĂ©rifier les statuts de la sociĂ©tĂ©, et ce quelle que soit sa ",{"data":12116,"content":12118,"nodeType":67},{"uri":12117},"https://www.clementine.fr/blog/calculateurs/forme-juridique-entreprise/",[12119],{"data":12120,"marks":12121,"value":12123,"nodeType":62},{},[12122],{"type":75},"forme juridique",{"data":12125,"marks":12126,"value":12127,"nodeType":62},{},[],", pour savoir s’ils prĂ©voient : ",{"data":12129,"content":12130,"nodeType":658},{},[12131,12146],{"data":12132,"content":12133,"nodeType":595},{},[12134],{"data":12135,"content":12136,"nodeType":58},{},[12137,12142],{"data":12138,"marks":12139,"value":12141,"nodeType":62},{},[12140],{"type":275},"Un droit prĂ©fĂ©rentiel de souscription",{"data":12143,"marks":12144,"value":12145,"nodeType":62},{},[]," : il s’agit de proposer en prioritĂ© aux associĂ©s dĂ©jĂ  prĂ©sents la possibilitĂ© de souscrire Ă  l’augmentation de capital.",{"data":12147,"content":12148,"nodeType":595},{},[12149],{"data":12150,"content":12151,"nodeType":58},{},[12152,12157,12161,12170],{"data":12153,"marks":12154,"value":12156,"nodeType":62},{},[12155],{"type":275},"Les modalitĂ©s d’agrĂ©ment des tiers souscripteurs",{"data":12158,"marks":12159,"value":12160,"nodeType":62},{},[]," : elles dĂ©taillent les conditions d’entrĂ©e de nouveaux associĂ©s (unanimitĂ© des associĂ©s en ",{"data":12162,"content":12164,"nodeType":67},{"uri":12163},"https://www.clementine.fr/juridique/creation-sci-en-ligne/",[12165],{"data":12166,"marks":12167,"value":12169,"nodeType":62},{},[12168],{"type":75},"SCI",{"data":12171,"marks":12172,"value":12173,"nodeType":62},{},[],", par exemple).",{"data":12175,"content":12176,"nodeType":58},{},[12177],{"data":12178,"marks":12179,"value":12180,"nodeType":62},{},[],"Il est important de prendre en compte ces Ă©lĂ©ments et de les respecter pour la suite de la procĂ©dure.",{"data":12182,"content":12183,"nodeType":111},{},[12184],{"data":12185,"marks":12186,"value":12187,"nodeType":62},{},[],"RĂ©unir les associĂ©s pour statuer sur l’augmentation du capital",{"data":12189,"content":12190,"nodeType":58},{},[12191,12195,12200],{"data":12192,"marks":12193,"value":12194,"nodeType":62},{},[],"Les associĂ©s doivent se rĂ©unir en ",{"data":12196,"marks":12197,"value":12199,"nodeType":62},{},[12198],{"type":275},"assemblĂ©e gĂ©nĂ©rale extraordinaire (AGE)",{"data":12201,"marks":12202,"value":12203,"nodeType":62},{},[]," pour voter pour ou contre l’augmentation du capital, et en fixer les grandes lignes si elle est approuvĂ©e, notamment : ",{"data":12205,"content":12206,"nodeType":658},{},[12207,12217,12227,12237],{"data":12208,"content":12209,"nodeType":595},{},[12210],{"data":12211,"content":12212,"nodeType":58},{},[12213],{"data":12214,"marks":12215,"value":12216,"nodeType":62},{},[],"le montant global de l’augmentation de capital ;",{"data":12218,"content":12219,"nodeType":595},{},[12220],{"data":12221,"content":12222,"nodeType":58},{},[12223],{"data":12224,"marks":12225,"value":12226,"nodeType":62},{},[],"le nombre de nouveaux titres Ă©mis ou le nouveau montant de la valeur des titres existants ; ",{"data":12228,"content":12229,"nodeType":595},{},[12230],{"data":12231,"content":12232,"nodeType":58},{},[12233],{"data":12234,"marks":12235,"value":12236,"nodeType":62},{},[],"le droit de prĂ©fĂ©rence accordĂ© Ă  chaque associé ; ",{"data":12238,"content":12239,"nodeType":595},{},[12240],{"data":12241,"content":12242,"nodeType":58},{},[12243],{"data":12244,"marks":12245,"value":12246,"nodeType":62},{},[],"le dĂ©lai accordĂ© pour souscrire les parts. ",{"data":12248,"content":12249,"nodeType":58},{},[12250],{"data":12251,"marks":12252,"value":12253,"nodeType":62},{},[],"Les conditions de majoritĂ© varient selon le type d’apport et la forme juridique : ",{"data":12255,"content":12256,"nodeType":1038},{},[12257,12291,12372,12404],{"data":12258,"content":12259,"nodeType":778},{},[12260,12269,12280],{"data":12261,"content":12262,"nodeType":756},{},[12263],{"data":12264,"content":12265,"nodeType":58},{},[12266],{"data":12267,"marks":12268,"value":78,"nodeType":62},{},[],{"data":12270,"content":12271,"nodeType":756},{},[12272],{"data":12273,"content":12274,"nodeType":58},{},[12275],{"data":12276,"marks":12277,"value":12279,"nodeType":62},{},[12278],{"type":275},"Apport en numĂ©raire et en nature",{"data":12281,"content":12282,"nodeType":756},{},[12283],{"data":12284,"content":12285,"nodeType":58},{},[12286],{"data":12287,"marks":12288,"value":12290,"nodeType":62},{},[12289],{"type":275},"Incorporation des rĂ©serves",{"data":12292,"content":12293,"nodeType":778},{},[12294,12304,12362],{"data":12295,"content":12296,"nodeType":792},{},[12297],{"data":12298,"content":12299,"nodeType":58},{},[12300],{"data":12301,"marks":12302,"value":11521,"nodeType":62},{},[12303],{"type":275},{"data":12305,"content":12306,"nodeType":792},{},[12307,12314,12321,12327,12334,12341,12348,12355],{"data":12308,"content":12309,"nodeType":58},{},[12310],{"data":12311,"marks":12312,"value":12313,"nodeType":62},{},[],"SARL constituĂ©e avant le 4 aoĂ»t 2005 : ",{"data":12315,"content":12316,"nodeType":58},{},[12317],{"data":12318,"marks":12319,"value":12320,"nodeType":62},{},[],"dĂ©cision adoptĂ©e Ă  la majoritĂ© des 3/4 des parts sociales (aucun quorum requis)",{"data":12322,"content":12323,"nodeType":58},{},[12324],{"data":12325,"marks":12326,"value":4255,"nodeType":62},{},[],{"data":12328,"content":12329,"nodeType":58},{},[12330],{"data":12331,"marks":12332,"value":12333,"nodeType":62},{},[],"SARL constituĂ©e aprĂšs le 4 aoĂ»t 2005 : ",{"data":12335,"content":12336,"nodeType":58},{},[12337],{"data":12338,"marks":12339,"value":12340,"nodeType":62},{},[],"Quorum requis :",{"data":12342,"content":12343,"nodeType":58},{},[12344],{"data":12345,"marks":12346,"value":12347,"nodeType":62},{},[],"1/4 des parts sociales sur premiĂšre convocation.",{"data":12349,"content":12350,"nodeType":58},{},[12351],{"data":12352,"marks":12353,"value":12354,"nodeType":62},{},[],"1/5 des parts sociales sur deuxiĂšme convocation.",{"data":12356,"content":12357,"nodeType":58},{},[12358],{"data":12359,"marks":12360,"value":12361,"nodeType":62},{},[],"Si le quorum est respecté : dĂ©cision adoptĂ©e Ă  la majoritĂ© des ⅔ des parts sociales dĂ©tenues.",{"data":12363,"content":12364,"nodeType":792},{},[12365],{"data":12366,"content":12367,"nodeType":58},{},[12368],{"data":12369,"marks":12370,"value":12371,"nodeType":62},{},[],"DĂ©cision adoptĂ©e Ă  la majoritĂ© des parts sociales composant le capital",{"data":12373,"content":12374,"nodeType":778},{},[12375,12385,12395],{"data":12376,"content":12377,"nodeType":792},{},[12378],{"data":12379,"content":12380,"nodeType":58},{},[12381],{"data":12382,"marks":12383,"value":11548,"nodeType":62},{},[12384],{"type":275},{"data":12386,"content":12387,"nodeType":792},{},[12388],{"data":12389,"content":12390,"nodeType":58},{},[12391],{"data":12392,"marks":12393,"value":12394,"nodeType":62},{},[],"Selon les conditions de majoritĂ© prĂ©vues par les statuts.",{"data":12396,"content":12397,"nodeType":792},{},[12398],{"data":12399,"content":12400,"nodeType":58},{},[12401],{"data":12402,"marks":12403,"value":78,"nodeType":62},{},[],{"data":12405,"content":12406,"nodeType":778},{},[12407,12418,12428],{"data":12408,"content":12409,"nodeType":792},{},[12410],{"data":12411,"content":12412,"nodeType":58},{},[12413],{"data":12414,"marks":12415,"value":12417,"nodeType":62},{},[12416],{"type":275},"SA",{"data":12419,"content":12420,"nodeType":792},{},[12421],{"data":12422,"content":12423,"nodeType":58},{},[12424],{"data":12425,"marks":12426,"value":12427,"nodeType":62},{},[],"DĂ©cision votĂ©e Ă  la majoritĂ© qualifiĂ©e des ⅔ des voix des actionnaires prĂ©sents ou reprĂ©sentĂ©s.",{"data":12429,"content":12430,"nodeType":792},{},[12431],{"data":12432,"content":12433,"nodeType":58},{},[12434],{"data":12435,"marks":12436,"value":12437,"nodeType":62},{},[],"DĂ©cision adoptĂ©e Ă  la majoritĂ© des voix des actionnaires prĂ©sents ou reprĂ©sentĂ©s. ",{"data":12439,"content":12440,"nodeType":58},{},[12441,12445,12455],{"data":12442,"marks":12443,"value":12444,"nodeType":62},{},[],"Quoi qu’il en soit, la dĂ©cision des associĂ©s est retranscrite dans un ",{"data":12446,"content":12448,"nodeType":67},{"uri":12447},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/proces-verbal-dune-assemblee-generale-comment-le-rediger/",[12449],{"data":12450,"marks":12451,"value":12454,"nodeType":62},{},[12452,12453],{"type":75},{"type":275},"procĂšs-verbal",{"data":12456,"marks":12457,"value":12458,"nodeType":62},{},[]," et, lorsque l’augmentation de capital consiste en une augmentation de la valeur des titres existants, elle peut nĂ©cessiter l’unanimitĂ© des associĂ©s. ",{"data":12460,"content":12461,"nodeType":58},{},[12462,12465,12470],{"data":12463,"marks":12464,"value":2301,"nodeType":62},{},[],{"data":12466,"marks":12467,"value":545,"nodeType":62},{},[12468,12469],{"type":75},{"type":275},{"data":12471,"marks":12472,"value":12473,"nodeType":62},{},[]," : une seconde dĂ©cision collective des associĂ©s doit avoir lieu en SARL pour constater la rĂ©alisation dĂ©finitive de l’augmentation du capital.",{"data":12475,"content":12476,"nodeType":111},{},[12477],{"data":12478,"marks":12479,"value":12480,"nodeType":62},{},[],"DĂ©poser les fonds sur un compte (pour les apports en numĂ©raire)",{"data":12482,"content":12483,"nodeType":58},{},[12484,12488,12493],{"data":12485,"marks":12486,"value":12487,"nodeType":62},{},[],"Lorsque l’AGE donne son accord, les fonds doivent ĂȘtre dĂ©posĂ©s dans les 8 jours suivant leur rĂ©ception sur un compte, ",{"data":12489,"marks":12490,"value":12492,"nodeType":62},{},[12491],{"type":275},"soit chez un notaire, soit dans un Ă©tablissement bancaire",{"data":12494,"marks":12495,"value":508,"nodeType":62},{},[],{"data":12497,"content":12498,"nodeType":58},{},[12499,12503,12508],{"data":12500,"marks":12501,"value":12502,"nodeType":62},{},[],"Le reprĂ©sentant lĂ©gal de la sociĂ©tĂ© obtient ensuite un ",{"data":12504,"marks":12505,"value":12507,"nodeType":62},{},[12506],{"type":275},"certificat du dĂ©positaire",{"data":12509,"marks":12510,"value":638,"nodeType":62},{},[],{"data":12512,"content":12513,"nodeType":111},{},[12514],{"data":12515,"marks":12516,"value":12517,"nodeType":62},{},[],"Publier un avis de modification",{"data":12519,"content":12520,"nodeType":58},{},[12521,12525,12530,12540],{"data":12522,"marks":12523,"value":12524,"nodeType":62},{},[],"Le reprĂ©sentant lĂ©gal de la sociĂ©tĂ© doit procĂ©der Ă  la publication d’un ",{"data":12526,"marks":12527,"value":12529,"nodeType":62},{},[12528],{"type":275},"avis de modification dans un journal d’",{"data":12531,"content":12533,"nodeType":67},{"uri":12532},"https://www.clementine.fr/blog/creation-et-financement/quest-ce-quune-annonce-legale/",[12534],{"data":12535,"marks":12536,"value":12539,"nodeType":62},{},[12537,12538],{"type":75},{"type":275},"annonces lĂ©gales",{"data":12541,"marks":12542,"value":12543,"nodeType":62},{},[]," (JAL) pour informer les tiers de l’augmentation du capital. ",{"data":12545,"content":12546,"nodeType":58},{},[12547],{"data":12548,"marks":12549,"value":12550,"nodeType":62},{},[],"Plusieurs mentions doivent obligatoirement apparaĂźtre dans la publication, comme :",{"data":12552,"content":12553,"nodeType":658},{},[12554,12580,12591],{"data":12555,"content":12556,"nodeType":595},{},[12557],{"data":12558,"content":12559,"nodeType":58},{},[12560,12565,12575],{"data":12561,"marks":12562,"value":12564,"nodeType":62},{},[12563],{"type":275},"la ",{"data":12566,"content":12568,"nodeType":67},{"uri":12567},"https://www.clementine.fr/blog/creation-et-financement/trouver-un-nom-dentreprise/",[12569],{"data":12570,"marks":12571,"value":12574,"nodeType":62},{},[12572,12573],{"type":75},{"type":275},"dĂ©nomination sociale",{"data":12576,"marks":12577,"value":12579,"nodeType":62},{},[12578],{"type":275}," et la forme juridique ; ",{"data":12581,"content":12582,"nodeType":595},{},[12583],{"data":12584,"content":12585,"nodeType":58},{},[12586],{"data":12587,"marks":12588,"value":12590,"nodeType":62},{},[12589],{"type":275},"le montant de l’ancien capital et le montant du nouveau capital ; ",{"data":12592,"content":12593,"nodeType":595},{},[12594],{"data":12595,"content":12596,"nodeType":58},{},[12597,12602],{"data":12598,"marks":12599,"value":12601,"nodeType":62},{},[12600],{"type":275},"la voie retenue pour procĂ©der Ă  l’augmentation (crĂ©ation de nouveaux titres ou modification de la valeur nominale des titres existants).",{"data":12603,"marks":12604,"value":5781,"nodeType":62},{},[],{"data":12606,"content":12607,"nodeType":58},{},[12608,12612,12617,12621,12626],{"data":12609,"marks":12610,"value":12611,"nodeType":62},{},[],"Cette publication doit intervenir dans un ",{"data":12613,"marks":12614,"value":12616,"nodeType":62},{},[12615],{"type":275},"dĂ©lai d’un mois",{"data":12618,"marks":12619,"value":12620,"nodeType":62},{},[]," Ă  compter de la dĂ©cision d’augmentation de capital. La sociĂ©tĂ© reçoit ensuite une ",{"data":12622,"marks":12623,"value":12625,"nodeType":62},{},[12624],{"type":275},"attestation de parution",{"data":12627,"marks":12628,"value":638,"nodeType":62},{},[],{"data":12630,"content":12631,"nodeType":111},{},[12632],{"data":12633,"marks":12634,"value":12635,"nodeType":62},{},[],"DĂ©clarer la modification sur le guichet unique (INPI)",{"data":12637,"content":12638,"nodeType":58},{},[12639,12643,12652,12656,12661],{"data":12640,"marks":12641,"value":12642,"nodeType":62},{},[],"La derniĂšre Ă©tape consiste Ă  dĂ©clarer la modification de capital sur le ",{"data":12644,"content":12646,"nodeType":67},{"uri":12645},"https://procedures.inpi.fr",[12647],{"data":12648,"marks":12649,"value":12651,"nodeType":62},{},[12650],{"type":75},"guichet des formalitĂ©s des entreprises",{"data":12653,"marks":12654,"value":12655,"nodeType":62},{},[]," (gĂ©rĂ© par l’INPI) en transmettant ",{"data":12657,"marks":12658,"value":12660,"nodeType":62},{},[12659],{"type":275},"plusieurs piĂšces justificatives",{"data":12662,"marks":12663,"value":12664,"nodeType":62},{},[]," : ",{"data":12666,"content":12667,"nodeType":658},{},[12668,12678,12688,12698,12708],{"data":12669,"content":12670,"nodeType":595},{},[12671],{"data":12672,"content":12673,"nodeType":58},{},[12674],{"data":12675,"marks":12676,"value":12677,"nodeType":62},{},[],"le procĂšs-verbal de l’AGE ayant statuĂ© sur l’augmentation de capital ; ",{"data":12679,"content":12680,"nodeType":595},{},[12681],{"data":12682,"content":12683,"nodeType":58},{},[12684],{"data":12685,"marks":12686,"value":12687,"nodeType":62},{},[],"un exemplaire des statuts mis Ă  jour ; ",{"data":12689,"content":12690,"nodeType":595},{},[12691],{"data":12692,"content":12693,"nodeType":58},{},[12694],{"data":12695,"marks":12696,"value":12697,"nodeType":62},{},[],"l’attestation de parution ; ",{"data":12699,"content":12700,"nodeType":595},{},[12701],{"data":12702,"content":12703,"nodeType":58},{},[12704],{"data":12705,"marks":12706,"value":12707,"nodeType":62},{},[],"l’attestation de dĂ©pĂŽt de fonds pour les apports en numĂ©raire ;",{"data":12709,"content":12710,"nodeType":595},{},[12711],{"data":12712,"content":12713,"nodeType":58},{},[12714],{"data":12715,"marks":12716,"value":12717,"nodeType":62},{},[],"le rĂ©cĂ©pissĂ© du dĂ©pĂŽt du rapport du commissaire aux apports en cas d’apport en nature.",{"data":12719,"content":12720,"nodeType":58},{},[12721,12726,12730,12735,12739,12743],{"data":12722,"marks":12723,"value":12725,"nodeType":62},{},[12724],{"type":275},"En cas d’apport en nature",{"data":12727,"marks":12728,"value":12729,"nodeType":62},{},[],", il est Ă©galement nĂ©cessaire d’enregistrer l’augmentation de capital au ",{"data":12731,"marks":12732,"value":12734,"nodeType":62},{},[12733],{"type":275},"service des impĂŽts des entreprises (SIE)",{"data":12736,"marks":12737,"value":12738,"nodeType":62},{},[],". Le PV doit alors leur ĂȘtre transmis dans un ",{"data":12740,"marks":12741,"value":12616,"nodeType":62},{},[12742],{"type":275},{"data":12744,"marks":12745,"value":12746,"nodeType":62},{},[]," Ă  compter de la date oĂč l’augmentation a Ă©tĂ© actĂ©e. ",{"data":12748,"content":12749,"nodeType":58},{},[12750,12754,12762],{"data":12751,"marks":12752,"value":12753,"nodeType":62},{},[],"👉 Il est possible de se faire accompagner par un professionnel comme ",{"data":12755,"content":12756,"nodeType":67},{"uri":9913},[12757],{"data":12758,"marks":12759,"value":12761,"nodeType":62},{},[12760],{"type":75},"Clementine.fr",{"data":12763,"marks":12764,"value":12765,"nodeType":62},{},[]," dans la rĂ©alisation de ces Ă©tapes pour Ă©viter les erreurs. ",{"data":12767,"content":12768,"nodeType":264},{},[12769],{"data":12770,"marks":12771,"value":12772,"nodeType":62},{},[],"Augmentation du capital ou alternatives : que choisir ?",{"data":12774,"content":12775,"nodeType":58},{},[12776,12780,12785,12789,12794,12798,12803,12807,12812,12816,12821],{"data":12777,"marks":12778,"value":12779,"nodeType":62},{},[],"Maintenant que vous savez ce qu’est une ",{"data":12781,"marks":12782,"value":12784,"nodeType":62},{},[12783],{"type":275},"augmentation de capital",{"data":12786,"marks":12787,"value":12788,"nodeType":62},{},[]," et comment cette procĂ©dure doit ĂȘtre rĂ©alisĂ©e, il est lĂ©gitime de vous demander si cette solution correspond rĂ©ellement Ă  vos besoins. Selon votre ",{"data":12790,"marks":12791,"value":12793,"nodeType":62},{},[12792],{"type":275},"projet",{"data":12795,"marks":12796,"value":12797,"nodeType":62},{},[],", votre ",{"data":12799,"marks":12800,"value":12802,"nodeType":62},{},[12801],{"type":275},"situation financiĂšre",{"data":12804,"marks":12805,"value":12806,"nodeType":62},{},[]," et vos ",{"data":12808,"marks":12809,"value":12811,"nodeType":62},{},[12810],{"type":275},"objectifs",{"data":12813,"marks":12814,"value":12815,"nodeType":62},{},[],", d’",{"data":12817,"marks":12818,"value":12820,"nodeType":62},{},[12819],{"type":275},"autres options de financement",{"data":12822,"marks":12823,"value":12824,"nodeType":62},{},[]," peuvent parfois ĂȘtre plus adaptĂ©es, plus rapides ou moins contraignantes.",{"data":12826,"content":12827,"nodeType":58},{},[12828],{"data":12829,"marks":12830,"value":12831,"nodeType":62},{},[],"Nous vous proposons donc de comparer l’augmentation de capital avec les principales alternatives afin de vous aider Ă  choisir la solution la plus pertinente pour votre sociĂ©tĂ©.",{"data":12833,"content":12834,"nodeType":111},{},[12835],{"data":12836,"marks":12837,"value":12838,"nodeType":62},{},[],"Augmentation du capital vs emprunt bancaire",{"data":12840,"content":12841,"nodeType":58},{},[12842,12845,12850,12854,12859,12863,12868,12872,12877],{"data":12843,"marks":12844,"value":11366,"nodeType":62},{},[],{"data":12846,"marks":12847,"value":12849,"nodeType":62},{},[12848],{"type":275},"emprunt bancaire",{"data":12851,"marks":12852,"value":12853,"nodeType":62},{},[]," prĂ©sente l’avantage de ",{"data":12855,"marks":12856,"value":12858,"nodeType":62},{},[12857],{"type":275},"ne pas diluer le capital",{"data":12860,"marks":12861,"value":12862,"nodeType":62},{},[]," de la sociĂ©tĂ©. Les associĂ©s conservent donc l’intĂ©gralitĂ© de leur participation, mais cette solution implique un ",{"data":12864,"marks":12865,"value":12867,"nodeType":62},{},[12866],{"type":275},"remboursement rĂ©gulier",{"data":12869,"marks":12870,"value":12871,"nodeType":62},{},[],", avec ",{"data":12873,"marks":12874,"value":12876,"nodeType":62},{},[12875],{"type":275},"intĂ©rĂȘts",{"data":12878,"marks":12879,"value":12880,"nodeType":62},{},[],", et son obtention peut parfois ĂȘtre difficile selon la situation financiĂšre de l’entreprise.",{"data":12882,"content":12883,"nodeType":58},{},[12884,12888,12892,12896,12901,12905,12910,12913,12918],{"data":12885,"marks":12886,"value":12887,"nodeType":62},{},[],"À l’inverse, l’",{"data":12889,"marks":12890,"value":12784,"nodeType":62},{},[12891],{"type":275},{"data":12893,"marks":12894,"value":12895,"nodeType":62},{},[]," ne nĂ©cessite aucun remboursement et permet de ",{"data":12897,"marks":12898,"value":12900,"nodeType":62},{},[12899],{"type":275},"renforcer durablement les fonds propres",{"data":12902,"marks":12903,"value":12904,"nodeType":62},{},[]," de la sociĂ©tĂ©. 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Elle peut apporter non seulement des ",{"data":13146,"marks":13147,"value":13149,"nodeType":62},{},[13148],{"type":275},"ressources financiĂšres",{"data":13151,"marks":13152,"value":13153,"nodeType":62},{},[],", mais aussi un ",{"data":13155,"marks":13156,"value":13158,"nodeType":62},{},[13157],{"type":275},"accompagnement stratĂ©gique",{"data":13160,"marks":13161,"value":13162,"nodeType":62},{},[]," et un ",{"data":13164,"marks":13165,"value":13167,"nodeType":62},{},[13166],{"type":275},"rĂ©seau pour soutenir le dĂ©veloppement",{"data":13169,"marks":13170,"value":13171,"nodeType":62},{},[],". 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Elle est plus ",{"data":13213,"marks":13214,"value":10659,"nodeType":62},{},[13215],{"type":275},{"data":13217,"marks":13218,"value":10609,"nodeType":62},{},[],{"data":13220,"marks":13221,"value":13223,"nodeType":62},{},[13222],{"type":275},"moins formalisĂ©e",{"data":13225,"marks":13226,"value":13227,"nodeType":62},{},[]," qu’une levĂ©e de fonds, mais n’apporte pas automatiquement l’expertise ou le soutien stratĂ©gique d’investisseurs externes.",{"data":13229,"content":13230,"nodeType":58},{},[13231],{"data":13232,"marks":13233,"value":13234,"nodeType":62},{},[],"En pratique, une levĂ©e de fonds passe toujours par une augmentation de capital, mais elle implique des enjeux supplĂ©mentaires.",{"data":13236,"content":13237,"nodeType":111},{},[13238],{"data":13239,"marks":13240,"value":13241,"nodeType":62},{},[],"Comment faire le bon choix ? ",{"data":13243,"content":13244,"nodeType":58},{},[13245],{"data":13246,"marks":13247,"value":13248,"nodeType":62},{},[],"Le choix entre augmentation de capital et autres solutions de financement dĂ©pend essentiellement de trois critĂšres : ",{"data":13250,"content":13251,"nodeType":8448},{},[13252,13275,13290],{"data":13253,"content":13254,"nodeType":595},{},[13255],{"data":13256,"content":13257,"nodeType":58},{},[13258,13263,13266,13271],{"data":13259,"marks":13260,"value":13262,"nodeType":62},{},[13261],{"type":275},"Votre",{"data":13264,"marks":13265,"value":539,"nodeType":62},{},[],{"data":13267,"marks":13268,"value":13270,"nodeType":62},{},[13269],{"type":275},"objectif ",{"data":13272,"marks":13273,"value":13274,"nodeType":62},{},[],": souhaitez-vous financer un projet, restructurer la sociĂ©tĂ©, ou faire entrer un nouvel associé ? ",{"data":13276,"content":13277,"nodeType":595},{},[13278],{"data":13279,"content":13280,"nodeType":58},{},[13281,13286],{"data":13282,"marks":13283,"value":13285,"nodeType":62},{},[13284],{"type":275},"Votre situation financiĂšre",{"data":13287,"marks":13288,"value":13289,"nodeType":62},{},[]," : quelle est votre capacitĂ© d’endettement, quelle est la trĂ©sorerie disponible ? ",{"data":13291,"content":13292,"nodeType":595},{},[13293],{"data":13294,"content":13295,"nodeType":58},{},[13296,13301],{"data":13297,"marks":13298,"value":13300,"nodeType":62},{},[13299],{"type":275},"Votre volontĂ© de partager le contrĂŽle",{"data":13302,"marks":13303,"value":13304,"nodeType":62},{},[]," : certaines solutions entraĂźnent une dilution du capital et modifient les droits de vote, tandis que d’autres conservent la structure existante.",{"data":13306,"content":13307,"nodeType":58},{},[13308],{"data":13309,"marks":13310,"value":13311,"nodeType":62},{},[],"Il n’existe donc pas de solution unique. 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Une gestion active de votre propriĂ©tĂ© intellectuelle permet de :",{"data":16402,"content":16403,"nodeType":658},{},[16404,16414,16424],{"data":16405,"content":16406,"nodeType":595},{},[16407],{"data":16408,"content":16409,"nodeType":58},{},[16410],{"data":16411,"marks":16412,"value":16413,"nodeType":62},{},[],"ProtĂ©ger vos innovations contre la concurrence",{"data":16415,"content":16416,"nodeType":595},{},[16417],{"data":16418,"content":16419,"nodeType":58},{},[16420],{"data":16421,"marks":16422,"value":16423,"nodeType":62},{},[],"GĂ©nĂ©rer des revenus de licence d'exploitation",{"data":16425,"content":16426,"nodeType":595},{},[16427],{"data":16428,"content":16429,"nodeType":58},{},[16430],{"data":16431,"marks":16432,"value":16433,"nodeType":62},{},[],"Renforcer votre positionnement stratĂ©gique",{"data":16435,"content":16436,"nodeType":111},{},[16437],{"data":16438,"marks":16439,"value":16440,"nodeType":62},{},[],"Économie numĂ©rique et capital immatĂ©riel",{"data":16442,"content":16443,"nodeType":58},{},[16444,16448,16453,16457,16462],{"data":16445,"marks":16446,"value":16447,"nodeType":62},{},[],"Dans ",{"data":16449,"marks":16450,"value":16452,"nodeType":62},{},[16451],{"type":275},"l'Ă©conomie numĂ©rique",{"data":16454,"marks":16455,"value":16456,"nodeType":62},{},[],", le capital immatĂ©riel devient l'actif stratĂ©gique principal. Les ",{"data":16458,"marks":16459,"value":16461,"nodeType":62},{},[16460],{"type":275},"startups, Ă©diteurs de logiciels et entreprises technologiques",{"data":16463,"marks":16464,"value":16465,"nodeType":62},{},[]," fondent leur modĂšle sur des actifs immatĂ©riels :",{"data":16467,"content":16468,"nodeType":658},{},[16469,16479,16489],{"data":16470,"content":16471,"nodeType":595},{},[16472],{"data":16473,"content":16474,"nodeType":58},{},[16475],{"data":16476,"marks":16477,"value":16478,"nodeType":62},{},[],"Logiciels propriĂ©taires",{"data":16480,"content":16481,"nodeType":595},{},[16482],{"data":16483,"content":16484,"nodeType":58},{},[16485],{"data":16486,"marks":16487,"value":16488,"nodeType":62},{},[],"Algorithmes et bases de donnĂ©es",{"data":16490,"content":16491,"nodeType":595},{},[16492],{"data":16493,"content":16494,"nodeType":58},{},[16495],{"data":16496,"marks":16497,"value":16498,"nodeType":62},{},[],"Recherche et dĂ©veloppement",{"data":16500,"content":16501,"nodeType":58},{},[16502,16506,16511,16515,16520],{"data":16503,"marks":16504,"value":16505,"nodeType":62},{},[],"Un bilan riche en immobilisations incorporelles tĂ©moigne d'une ",{"data":16507,"marks":16508,"value":16510,"nodeType":62},{},[16509],{"type":275},"forte capacitĂ© d'innovation",{"data":16512,"marks":16513,"value":16514,"nodeType":62},{},[]," et d'un ",{"data":16516,"marks":16517,"value":16519,"nodeType":62},{},[16518],{"type":275},"potentiel de croissance Ă©levĂ©",{"data":16521,"marks":16522,"value":16523,"nodeType":62},{},[],", critĂšres essentiels pour les investisseurs et partenaires financiers.",{"data":16525,"content":16526,"nodeType":264},{},[16527],{"data":16528,"marks":16529,"value":16530,"nodeType":62},{},[],"FAQ ",{"data":16532,"content":16533,"nodeType":111},{},[16534],{"data":16535,"marks":16536,"value":13429,"nodeType":62},{},[],{"data":16538,"content":16539,"nodeType":58},{},[16540],{"data":16541,"marks":16542,"value":16543,"nodeType":62},{},[],"C'est un actif immatĂ©riel sans substance physique (logiciel, brevet, marque) dĂ©tenu durablement par l'entreprise et gĂ©nĂ©rant une valeur Ă©conomique positive. Elle est inscrite Ă  l'actif du bilan et gĂ©nĂ©ralement amortissable.",{"data":16545,"content":16546,"nodeType":111},{},[16547],{"data":16548,"marks":16549,"value":16550,"nodeType":62},{},[],"Quelle est la diffĂ©rence entre immobilisation corporelle et incorporelle ?",{"data":16552,"content":16553,"nodeType":58},{},[16554],{"data":16555,"marks":16556,"value":16557,"nodeType":62},{},[],"L'immobilisation corporelle est un actif physique tangible (bĂątiment, vĂ©hicule), tandis que l'incorporelle est un actif immatĂ©riel intangible (brevet, logiciel). Les deux sont des actifs immobilisĂ©s au bilan.",{"data":16559,"content":16560,"nodeType":111},{},[16561],{"data":16562,"marks":16563,"value":14876,"nodeType":62},{},[],{"data":16565,"content":16566,"nodeType":58},{},[16567],{"data":16568,"marks":16569,"value":16570,"nodeType":62},{},[],"Utilisez les comptes de classe 20 (201 Ă  208) selon la nature de l'actif. DĂ©bitez le compte d'immobilisation et crĂ©ditez le fournisseur (pour les immobilisations achetĂ©es) ou la production immobilisĂ©e (crĂ©Ă©e en interne).",{"data":16572,"content":16573,"nodeType":111},{},[16574],{"data":16575,"marks":16576,"value":16577,"nodeType":62},{},[],"Quelle est la durĂ©e d'amortissement d'un logiciel ?",{"data":16579,"content":16580,"nodeType":58},{},[16581],{"data":16582,"marks":16583,"value":16584,"nodeType":62},{},[],"Un logiciel achetĂ© s'amortit gĂ©nĂ©ralement sur 1 Ă  3 ans, un logiciel dĂ©veloppĂ© en interne sur 3 Ă  5 ans selon sa complexitĂ© et sa durĂ©e d'utilitĂ© prĂ©visionnelle pour l'activitĂ© de l'entreprise.",259,0,["Island",16588],{"key":16589,"result":16590},"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY",{"head":16591},{},1780320651305]