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?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 1013 \"Capital souscrit appelé versé\" est un compte de passif qui enregistre la part du capital effectivement versée par les associés ou actionnaires après appel de fonds.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte fait partie de la subdivision du compte 101 \"Capital\" et s'inscrit dans une séquence logique avec les comptes :",[],{},{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,120,133],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112,116],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte ",[],{},{"nodeType":82,"value":117,"marks":118,"data":119},"1011 \"Capital souscrit non appelé\" : capital souscrit mais pas encore réclamé par l'entreprise",[],{},{"nodeType":106,"data":121,"content":122},{},[123],{"nodeType":87,"data":124,"content":125},{},[126,129],{"nodeType":82,"value":113,"marks":127,"data":128},[],{},{"nodeType":82,"value":130,"marks":131,"data":132},"1012 \"Capital souscrit appelé non versé\" : capital appelé mais pas encore versé par les associés",[],{},{"nodeType":106,"data":134,"content":135},{},[136],{"nodeType":87,"data":137,"content":138},{},[139,142],{"nodeType":82,"value":113,"marks":140,"data":141},[],{},{"nodeType":82,"value":143,"marks":144,"data":145},"1013 \"Capital souscrit appelé versé\" : capital appelé et effectivement versé",[],{},{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"Selon le Plan Comptable Général 2025, le compte 1013 peut être subdivisé en :",[],{},{"nodeType":102,"data":154,"content":155},{},[156,169],{"nodeType":106,"data":157,"content":158},{},[159],{"nodeType":87,"data":160,"content":161},{},[162,165],{"nodeType":82,"value":113,"marks":163,"data":164},[],{},{"nodeType":82,"value":166,"marks":167,"data":168},"10131 \"Capital non amorti\"",[],{},{"nodeType":106,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175,178],{"nodeType":82,"value":113,"marks":176,"data":177},[],{},{"nodeType":82,"value":179,"marks":180,"data":181},"10132 \"Capital amorti\"",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 1013 est crédité lors des versements effectifs réalisés par les associés ou actionnaires, en contrepartie du débit des comptes de trésorerie (classe 5) ou du compte 4562 \"Apporteurs - Capital appelé, non versé\" lorsque les fonds étaient précédemment appelés mais non versés.",[],{},{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"",[],{},{"nodeType":78,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Quand utiliser le compte 1013 ?",[],{},{"nodeType":87,"data":204,"content":205},{},[206,210,216],{"nodeType":82,"value":207,"marks":208,"data":209},"Le ",[],{},{"nodeType":82,"value":211,"marks":212,"data":215},"compte 1013",[213],{"type":214},"bold",{},{"nodeType":82,"value":217,"marks":218,"data":219}," est utilisé pour enregistrer la part du capital social qui a été :",[],{},{"nodeType":102,"data":221,"content":222},{},[223,238,253],{"nodeType":106,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229,234],{"nodeType":82,"value":230,"marks":231,"data":233},"Souscrite",[232],{"type":214},{},{"nodeType":82,"value":235,"marks":236,"data":237}," : les associés ou actionnaires se sont engagés à apporter ce montant à la société (promesse d’apport),",[],{},{"nodeType":106,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244,249],{"nodeType":82,"value":245,"marks":246,"data":248},"Appelée",[247],{"type":214},{},{"nodeType":82,"value":250,"marks":251,"data":252}," : la société a demandé effectivement ce versement aux associés/actionnaires,",[],{},{"nodeType":106,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259,264],{"nodeType":82,"value":260,"marks":261,"data":263},"Et effectivement versée",[262],{"type":214},{},{"nodeType":82,"value":265,"marks":266,"data":267}," : les fonds ont été reçus par la société.",[],{},{"nodeType":87,"data":269,"content":270},{},[271,275,280],{"nodeType":82,"value":272,"marks":273,"data":274},"Autrement dit, le compte 1013 retrace le ",[],{},{"nodeType":82,"value":276,"marks":277,"data":279},"capital social qui a été appelé et effectivement payé",[278],{"type":214},{},{"nodeType":82,"value":281,"marks":282,"data":283}," par les associés/actionnaires, que ce soit lors de la constitution de la société ou lors d’augmentations de capital ultérieures.",[],{},{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":193,"marks":288,"data":289},[],{},{"nodeType":78,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Exemples d’utilisation du compte 1013",[],{},{"nodeType":102,"data":298,"content":299},{},[300,319,338],{"nodeType":106,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306,310,315],{"nodeType":82,"value":307,"marks":308,"data":309},"Lors de la ",[],{},{"nodeType":82,"value":311,"marks":312,"data":314},"création d’une société ",[313],{"type":214},{},{"nodeType":82,"value":316,"marks":317,"data":318},"avec un capital non libéré immédiatement à 100 % : on distingue la part appelée (versée) de la part non encore appelée (à verser plus tard).",[],{},{"nodeType":106,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325,329,334],{"nodeType":82,"value":326,"marks":327,"data":328},"Lors d’une ",[],{},{"nodeType":82,"value":330,"marks":331,"data":333},"augmentation de capital ",[332],{"type":214},{},{"nodeType":82,"value":335,"marks":336,"data":337},"avec libération partielle ou échelonnée du capital souscrit.",[],{},{"nodeType":106,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344,348,353],{"nodeType":82,"value":345,"marks":346,"data":347},"À chaque ",[],{},{"nodeType":82,"value":349,"marks":350,"data":352},"versement effectif ",[351],{"type":214},{},{"nodeType":82,"value":354,"marks":355,"data":356},"par les associés sur la part du capital appelé.",[],{},{"nodeType":87,"data":358,"content":359},{},[360],{"nodeType":82,"value":193,"marks":361,"data":362},[],{},{"nodeType":78,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Quels sont les impacts fiscaux du compte 1013 ?",[],{},{"nodeType":87,"data":371,"content":372},{},[373],{"nodeType":82,"value":374,"marks":375,"data":376},"Les sommes inscrites au compte 1013 représentent des capitaux propres et non des revenus, elles ne sont donc pas soumises à l'impôt sur les sociétés ou sur le revenu.",[],{},{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":383},"Toutefois, le compte 1013 a plusieurs implications fiscales indirectes :",[],{},{"nodeType":102,"data":385,"content":386},{},[387,397,407,417],{"nodeType":106,"data":388,"content":389},{},[390],{"nodeType":87,"data":391,"content":392},{},[393],{"nodeType":82,"value":394,"marks":395,"data":396},"Droits d'enregistrement : les apports en capital peuvent être soumis à des droits d'enregistrement lors de la création ou de l'augmentation de capital, variant selon la nature des apports (numéraire ou nature) et le type de société.",[],{},{"nodeType":106,"data":398,"content":399},{},[400],{"nodeType":87,"data":401,"content":402},{},[403],{"nodeType":82,"value":404,"marks":405,"data":406},"Base de calcul pour certains impôts : le montant du capital social libéré peut influencer certaines impositions comme la contribution économique territoriale.",[],{},{"nodeType":106,"data":408,"content":409},{},[410],{"nodeType":87,"data":411,"content":412},{},[413],{"nodeType":82,"value":414,"marks":415,"data":416},"Distributions de dividendes : seul le capital effectivement versé (compte 1013) peut servir de référence pour déterminer la capacité de distribution de dividendes, lesquels seront soumis à l'impôt sur le revenu pour les bénéficiaires.",[],{},{"nodeType":106,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":426},"Réduction de capital : en cas de réduction de capital, les conséquences fiscales diffèrent selon que le capital avait été effectivement versé ou non.",[],{},{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"Le montant inscrit au compte 1013 constitue également un élément important pour l'analyse financière de l'entreprise et peut influencer sa capacité d'emprunt et ses relations avec les établissements financiers.",[],{},{"nodeType":87,"data":435,"content":436},{},[437],{"nodeType":82,"value":193,"marks":438,"data":439},[],{},{"nodeType":78,"data":441,"content":442},{},[443],{"nodeType":82,"value":444,"marks":445,"data":446},"Les points clés sur le compte 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