{"id":657,"date":"2024-02-21T00:00:00","date_gmt":"2024-02-20T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2015\/09\/11\/lapparition-de-pertes-en-capital\/"},"modified":"2025-12-18T16:46:47","modified_gmt":"2025-12-18T14:46:47","slug":"lapparition-de-pertes-en-capital","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/","title":{"rendered":"L'apparition de pertes en capital"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Si vous r\u00e9alisez des pertes qui entament votre capital, vous devez alors agir avant que ces pertes ne provoquent d'autres dommages.<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">La constatation de pertes en capital<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si vous avez r\u00e9alis\u00e9 un ou plusieurs exercices d\u00e9ficitaires, et que les pertes constat\u00e9es et report\u00e9es sont devenues cons\u00e9quentes, vous devez peut-\u00eatre agir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, si le montant total des capitaux propres de votre soci\u00e9t\u00e9 (capital, r\u00e9serves, <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/resultat-exercice\/\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e9sultat de l'exercice<\/a>, report des r\u00e9sultats ant\u00e9rieurs, provisions) est devenu inf\u00e9rieur \u00e0 la moiti\u00e9 du capital social, alors vous devez prendre une d\u00e9cision de poursuite d'activit\u00e9 avec des conditions, ou une cessation d'activit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une mention sp\u00e9ciale est port\u00e9e sur l'Extrait KBis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les d\u00e9cisions possibles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Une fois constat\u00e9 cette perte en capital, vous disposez de 4 mois pour convoquer une assembl\u00e9e g\u00e9n\u00e9rale, d'une part pour approuver les comptes de l'exercice clos, et d'autre part pour d\u00e9cider avec les associ\u00e9s soit de poursuivre l'activit\u00e9 en reconstituant le capital, soit de dissoudre l'activit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La poursuite d'activit\u00e9 malgr\u00e9 les pertes en capital<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>En cas de perte des capitaux propres sup\u00e9rieurs \u00e0 la moiti\u00e9 du capital et suite \u00e0 une d\u00e9cision de poursuite d'activit\u00e9 prise en assembl\u00e9e avec les associ\u00e9s, vous disposez alors d'un d\u00e9lai pour r\u00e9gulariser cette situation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce d\u00e9lai est clos \u00e0 la fin de l'ann\u00e9e qui termine le deuxi\u00e8me exercice suivant celui au cours duquel a \u00e9t\u00e9 constat\u00e9e ladite perte en capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, vous disposez de deux exercices pour \u00e9ventuellement faire des b\u00e9n\u00e9fices suffisants pour recouvrer le niveau de capital social avant les pertes constat\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si ce n'est pas le cas, les associ\u00e9s devront alors soit augmenter le capital pour le remettre au moins \u00e0 son niveau pr\u00e9c\u00e9dent les pertes, soit prendre en charge les dettes de la soci\u00e9t\u00e9 gr\u00e2ce \u00e0 une acte de cession de cr\u00e9ances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque la situation financi\u00e8re est redevenue normale, la mention port\u00e9e sur l'Extrait KBis peut \u00eatre enlev\u00e9e, \u00e0 la demande des associ\u00e9s.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:296,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-decouverts-importants\/&quot;,&quot;title&quot;:&quot;L\\u0027apparition de d\u00e9couverts importants&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:2}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"296\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-decouverts-importants\/\"\n         data-title=\"L&#039;apparition de d\u00e9couverts importants\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-decouverts-importants\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">L&#039;apparition de d\u00e9couverts importants<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Si vous constatez des d\u00e9couverts sur votre compte professionnel et que ces d\u00e9bits augmentent en montant ou en fr\u00e9quence, c&#039;est peut-\u00eatre le signe d&#039;une d\u00e9gradation de votre (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:297,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/&quot;,&quot;title&quot;:&quot;Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-150x150.jpg&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"297\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/\"\n         data-title=\"Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/qui-peut-vous-aider-a-prevenir-les-difficultes\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/06\/prevenir-difficultes-1.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">L&#039;apparition de difficult\u00e9s<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Qui peut vous aider \u00e0 pr\u00e9venir les difficult\u00e9s ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Si vous r\u00e9alisez des pertes qui entament votre capital, vous devez alors agir avant que ces pertes ne provoquent d'autres dommages. La constatation de pertes en capital Si vous avez r\u00e9alis\u00e9 un ou plusieurs exercices d\u00e9ficitaires, et que les pertes constat\u00e9es et report\u00e9es sont devenues cons\u00e9quentes, vous devez peut-\u00eatre agir. En effet, si le montant [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":3078,"viewed_at":"1778457395","newsletter":"0","_yoast_wpseo_primary_category":114,"footnotes":""},"categories":[114,113,90],"tags":[],"class_list":["post-657","post","type-post","status-publish","format-standard","hentry","category-lapparition-de-difficultes","category-les-difficultes-dans-lentreprise","category-vie-de-lentreprise"],"yoast_head":"<title>L&#039;apparition de pertes en capital - L&#039;apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;apparition de pertes en capital - L&#039;apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Si vous r\u00e9alisez des pertes qui entament votre capital, vous devez alors agir avant que ces pertes ne provoquent d&#039;autres dommages. La constatation de pertes en capital Si vous avez r\u00e9alis\u00e9 un ou plusieurs exercices d\u00e9ficitaires, et que les pertes constat\u00e9es et report\u00e9es sont devenues cons\u00e9quentes, vous devez peut-\u00eatre agir. En effet, si le montant [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/\" \/>\n<meta property=\"og:site_name\" content=\"Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-20T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-18T14:46:47+00:00\" \/>\n<meta name=\"author\" content=\"jcartenet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jcartenet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/\"},\"author\":{\"name\":\"jcartenet\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/c52b07b0f498ff9f1f8379b8cbfa5a86\"},\"headline\":\"L'apparition de pertes en capital\",\"datePublished\":\"2024-02-20T22:00:00+00:00\",\"dateModified\":\"2025-12-18T14:46:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/\"},\"wordCount\":369,\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"articleSection\":[\"L'apparition de difficult\u00e9s\",\"Les difficult\u00e9s dans l'entreprise\",\"Vie de l'entreprise\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/\",\"name\":\"L'apparition de pertes en capital - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\"},\"datePublished\":\"2024-02-20T22:00:00+00:00\",\"dateModified\":\"2025-12-18T14:46:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/lapparition-de-pertes-en-capital\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L'apparition de pertes en capital\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"description\":\"Les cl\u00e9s de la banque - Entreprise\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"contentUrl\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"width\":150,\"height\":100,\"caption\":\"Les cl\u00e9s de la banque - Entreprise\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/c52b07b0f498ff9f1f8379b8cbfa5a86\",\"name\":\"jcartenet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g\",\"caption\":\"jcartenet\"}}]}<\/script>","yoast_head_json":{"title":"L'apparition de pertes en capital - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/","og_locale":"fr_FR","og_type":"article","og_title":"L'apparition de pertes en capital - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","og_description":"Si vous r\u00e9alisez des pertes qui entament votre capital, vous devez alors agir avant que ces pertes ne provoquent d'autres dommages. La constatation de pertes en capital Si vous avez r\u00e9alis\u00e9 un ou plusieurs exercices d\u00e9ficitaires, et que les pertes constat\u00e9es et report\u00e9es sont devenues cons\u00e9quentes, vous devez peut-\u00eatre agir. En effet, si le montant [&hellip;]","og_url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/","og_site_name":"Les cl\u00e9s de la banque - Entreprise","article_published_time":"2024-02-20T22:00:00+00:00","article_modified_time":"2025-12-18T14:46:47+00:00","author":"jcartenet","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jcartenet","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/#article","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/"},"author":{"name":"jcartenet","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/c52b07b0f498ff9f1f8379b8cbfa5a86"},"headline":"L'apparition de pertes en capital","datePublished":"2024-02-20T22:00:00+00:00","dateModified":"2025-12-18T14:46:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/"},"wordCount":369,"publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"articleSection":["L'apparition de difficult\u00e9s","Les difficult\u00e9s dans l'entreprise","Vie de l'entreprise"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/","name":"L'apparition de pertes en capital - L'apparition de difficult\u00e9s - Les cl\u00e9s de la banque - Entreprise","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website"},"datePublished":"2024-02-20T22:00:00+00:00","dateModified":"2025-12-18T14:46:47+00:00","breadcrumb":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lapparition-de-pertes-en-capital\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lesclesdelabanque.com\/entreprise\/"},{"@type":"ListItem","position":2,"name":"L'apparition de pertes en capital"}]},{"@type":"WebSite","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","name":"Les cl\u00e9s de la banque - Entreprise","description":"Les cl\u00e9s de la banque - Entreprise","publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization","name":"Les cl\u00e9s de la banque - Entreprise","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/","url":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","contentUrl":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","width":150,"height":100,"caption":"Les cl\u00e9s de la banque - Entreprise"},"image":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/c52b07b0f498ff9f1f8379b8cbfa5a86","name":"jcartenet","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/79bba27499090f3d486a669dd39420e6b9f203a378dedb7b41325de5173973b5?s=96&d=mm&r=g","caption":"jcartenet"}}]}},"_links":{"self":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/comments?post=657"}],"version-history":[{"count":0,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/657\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/media?parent=657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/categories?post=657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/tags?post=657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}