{"id":28577,"date":"2020-01-08T09:00:03","date_gmt":"2020-01-08T08:00:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=28577"},"modified":"2024-07-13T17:00:51","modified_gmt":"2024-07-13T15:00:51","slug":"lincorporation-de-compte-courant-au-capital-de-la-sas","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/lincorporation-de-compte-courant-au-capital-de-la-sas\/","title":{"rendered":"L\u2019incorporation de compte courant"},"content":{"rendered":"<p>Un associ\u00e9 apporte fr\u00e9quemment des sommes en compte courant pour les besoins de la soci\u00e9t\u00e9, en plus de son apport au capital social. Cet apport\u00a0 s\u2019av\u00e8re en r\u00e9alit\u00e9 \u00eatre un pr\u00eat accord\u00e9 par un associ\u00e9 \u00e0 sa soci\u00e9t\u00e9. Et ce, parce qu&rsquo;il constitue aussi la solution la plus souple pour l\u2019alimenter en liquidit\u00e9s. C&rsquo;est surtout en cas lors d&rsquo;un manque passager de tr\u00e9sorerie. En outre, incorporer par la suite cette cr\u00e9ance en capital peut \u00eatre opportun. Il peut s\u2019agir, notamment :<\/p>\n<ul>\n<li>d\u2019augmenter sa participation au capital,<\/li>\n<li>de renforcer les fonds propres de la Soci\u00e9t\u00e9 pour d\u00e9crocher de nouveaux march\u00e9s ou de nouveaux partenariats,<\/li>\n<li>ou simplement pour accompagner son d\u00e9veloppement.<\/li>\n<\/ul>\n<p>Cela se fera alors au travers d\u2019une augmentation de capital.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur l\u2019incorporation de compte courant au capital des SAS.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"encadre-style\">Attention ! Le compte courant d\u2019un associ\u00e9 dans une entreprise est diff\u00e9rent de son apport au capital.<\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/compte-courant-associes\/\">Le Compte Courant d\u2019Associ\u00e9s<\/a> constitue une cr\u00e9ance de l\u2019associ\u00e9 sur la soci\u00e9t\u00e9, exigible \u00e0 tout moment, sauf s\u2019il existe une convention de compte courant bloqu\u00e9. Dans ce cas, l&rsquo;associ\u00e9 ne peut r\u00e9cup\u00e9rer ces sommes qu\u2019en cas de r\u00e9duction de capital non motiv\u00e9e par des pertes ou de liquidation de la soci\u00e9t\u00e9 faisant appara\u00eetre un boni.<\/div>\n<h2><strong>Augmentation de capital par int\u00e9gration de compte courant<\/strong><\/h2>\n<p>Pour r\u00e9aliser une augmentation de capital en num\u00e9raire, en int\u00e9grant un compte courant, plusieurs conditions doivent \u00eatre r\u00e9unies. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comptes-courants-augmentation-capital\/\">L\u2019incorporation des comptes courants d\u2019associ\u00e9s lors d\u2019une augmentation de capital<\/a>)<\/p>\n<ul>\n<li>\n<h4><strong>Lib\u00e9ration pr\u00e9alable int\u00e9grale du capital social <\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>Il faut obligatoirement totalement lib\u00e9rer le capital social avant de pouvoir proc\u00e9der \u00e0 une augmentation de capital en num\u00e9raire.<\/p>\n<ul>\n<li>\n<h4><strong>Le principe de l\u2019augmentation de capital d\u00e9cid\u00e9 par la collectivit\u00e9 des associ\u00e9s<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>L\u2019associ\u00e9 unique ou la collectivit\u00e9 des associ\u00e9s doit voter l\u2019augmentation de capital en num\u00e9raire.<\/p>\n<p>L\u2019augmentation de capital peut se proposer \u00e0 tous les associ\u00e9s (droit pr\u00e9f\u00e9rentiel de souscription). On peut la r\u00e9server \u00e0 un ou plusieurs associ\u00e9s ou tiers (suppression du droit pr\u00e9f\u00e9rentiel de souscription). Les actions nouvelles peuvent \u00eatre \u00e9mises au pair (c\u2019est-\u00e0-dire \u00e0 la valeur nominale) mais \u00e9galement avec une prime d\u2019\u00e9mission.<\/p>\n<p>Les actions nouvelles de num\u00e9raire sont lib\u00e9r\u00e9es en esp\u00e8ces ou par compensation de cr\u00e9ances, sur d\u00e9cision de l\u2019associ\u00e9 unique ou de la collectivit\u00e9 des associ\u00e9s<\/p>\n<ul>\n<li>\n<h4><strong>Le compte courant de l\u2019associ\u00e9 est une cr\u00e9ance certaine, liquide et exigible<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>Le compte courant doit repr\u00e9senter une dette non contestable (certaine) de la soci\u00e9t\u00e9 vis-\u00e0-vis de l\u2019associ\u00e9. Il consiste en une somme d\u2019argent d\u00e9termin\u00e9e (liquide), \u00e9chue au jour o\u00f9 l\u2019associ\u00e9 souhaite lib\u00e9rer ses actions c\u2019est-\u00e0-dire dont il peut demander imm\u00e9diatement le paiement (exigible).<\/p>\n<ul>\n<li>\n<h4><strong>Certification de l\u2019arr\u00eat\u00e9 de compte courant par un notaire ou un commissaire aux comptes<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>L\u2019article L. 227-1 alin\u00e9a 3 du Code de commerce applicable aux soci\u00e9t\u00e9s par actions simplifi\u00e9es fait un renvoi aux dispositions de l\u2019article L. 225-146 alin\u00e9a 2 du Code de commerce applicable aux soci\u00e9t\u00e9s anonymes, \u00e0 savoir \u00a0: \u00ab\u00a0Les lib\u00e9rations d&rsquo;actions par compensation de cr\u00e9ances liquides et exigibles sur la soci\u00e9t\u00e9 sont constat\u00e9es par un certificat du notaire ou du commissaire aux comptes de la soci\u00e9t\u00e9, ou, s&rsquo;il n&rsquo;en a pas \u00e9t\u00e9 d\u00e9sign\u00e9, d&rsquo;un commissaire aux comptes d\u00e9sign\u00e9 \u00e0 cet effet selon les modalit\u00e9s pr\u00e9vues \u00e0 l&rsquo;article\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000005634379&amp;idArticle=LEGIARTI000006226181&amp;dateTexte=&amp;categorieLien=cid\">L. 225-228<\/a>. Ce certificat tient lieu de certificat du d\u00e9positaire.\u00a0\u00bb<\/p>\n<p>Si la soci\u00e9t\u00e9 dispose d\u2019un Commissaire aux Comptes. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\">Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC)<\/a>) Celui-ci doit \u00e9tablir un rapport certifiant le montant et l\u2019existence de la cr\u00e9ance dans l\u2019arr\u00eat\u00e9 de compte \u00e9tabli par le Pr\u00e9sident de la Soci\u00e9t\u00e9.<\/p>\n<p>Si la soci\u00e9t\u00e9 n\u2019a pas de Commissaire aux Comptes, le montant doit \u00eatre certifi\u00e9<\/p>\n<ul>\n<li>par un notaire,<\/li>\n<li>par un Commissaire aux Comptes sp\u00e9cialement nomm\u00e9 pour cette mission ponctuelle exceptionnelle.<\/li>\n<\/ul>\n<p>La loi du 22 Mai 2019 dite \u00ab\u00a0loi PACTE\u00a0\u00bb n\u2019a pas modifi\u00e9 cette obligation de certification de l\u2019arr\u00eat\u00e9 de compte courant.<\/p>\n<p>L\u2019augmentation de capital devient d\u00e9finitive au jour de l\u2019\u00e9tablissement du certificat du notaire ou du Commissaire aux Comptes.<\/p>\n<p>L\u2019intervention d\u2019un notaire ou d\u2019un Commissaire aux Comptes g\u00e9n\u00e9rera un co\u00fbt pour la soci\u00e9t\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ?Pour en savoir plus, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fonctionnement-compte-courant-associe\/\">Fonctionnement du compte courant d\u2019associ\u00e9<\/a><\/li>\n<li>L\u2019int\u00e9r\u00eat du compte courant d\u2019associ\u00e9 pour un dirigeant<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/compte-courant-associe\/\">Qu\u2019est-ce qu\u2019un compte courant d\u2019associ\u00e9? A quoi sert-il ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/compte-courant-d-associe-et-entreprise-en-difficulte-02282014avl1\/\">Compte courant d\u2019associ\u00e9 : peut-on se faire rembourser quand l\u2019entreprise est en difficult\u00e9 ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Un associ\u00e9 apporte fr\u00e9quemment des sommes en compte courant pour les besoins de la soci\u00e9t\u00e9, en plus de son apport au capital social. Cet apport\u00a0 s\u2019av\u00e8re en r\u00e9alit\u00e9 \u00eatre un pr\u00eat accord\u00e9 par un associ\u00e9 \u00e0 sa soci\u00e9t\u00e9. Et ce,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":28758,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-28577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019incorporation de compte courant | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Il est fr\u00e9quent qu\u2019un associ\u00e9 apporte des sommes en compte courant pour les besoins de la soci\u00e9t\u00e9, en plus de son apport au capital social.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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