rcomptescourant.py

Created by matthieumorvant

Created on June 22, 2025

643 Bytes

compte courant d’associé :
Tout associé, quelle que soit 
sa part au capital, peut prêter 
ou avancer des fonds en compte 
courant à la société dont il est
associé (parts ou actions).
Depuis loi PACTE n°2019-486 
du 22 mai 2019 : suppression 
de l’exigence de détenir au
moins 5 % du capital.
Peut être un prêt d’argent 
ou un renoncement à recevoir 
une somme (ex : rémunération,
dividendes).
Référence : art. L. 312-2 Code
monétaire et financier.
Dirigeants pouvant aussi
avancer des fonds : 
  administrateurs, membres du 
  directoire et du conseil de
  surveillance, DG, DGD, 
  présidents de SAS.

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