{"id":280,"date":"2010-07-03T16:45:59","date_gmt":"2010-07-03T14:45:59","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=280"},"modified":"2014-03-18T17:51:02","modified_gmt":"2014-03-18T15:51:02","slug":"partage-gains-societe-en-nom-collectif","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2010\/07\/03\/partage-gains-societe-en-nom-collectif\/","title":{"rendered":"Le partage des gains et des pertes dans une soci\u00e9t\u00e9 en nom collectif"},"content":{"rendered":"<h2>Partage des gains et r\u00e9mun\u00e9ration des associ\u00e9s d&#8217;une soci\u00e9t\u00e9 en nom collectif, comment \u00e7a marche? Explications dans notre article.<!--more--><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2010\/10\/Gru\u0308nder-an-PC.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3048\" alt=\"soci\u00e9t\u00e9 en nom collectif\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2010\/10\/Gru\u0308nder-an-PC.jpg?resize=690%2C294\" width=\"690\" height=\"294\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2010\/10\/Gru\u0308nder-an-PC.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2010\/10\/Gru\u0308nder-an-PC.jpg?resize=300%2C127&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/h2>\n<p>Dans la soci\u00e9t\u00e9 en nom collectif, pour autant que le contrat de soci\u00e9t\u00e9 ne pr\u00e9voie rien d\u2019autre, chaque associ\u00e9 \u00e0 droit \u00e0 <strong>une capitalisation de 4% de sa part de capital<\/strong> (art. 558 al. 2 CO). Cet int\u00e9r\u00eat (tous autres int\u00e9r\u00eats n\u00e9goci\u00e9s) doit \u00eatre pay\u00e9 ind\u00e9pendamment du r\u00e9sultat de l\u2019entreprise (qu\u2019il y ait eu un b\u00e9n\u00e9fice ou une perte). Ainsi, les int\u00e9r\u00eats peuvent \u00eatre pay\u00e9s pendant l\u2019exercice en court et le r\u00e9sultat d\u00e9finitif ne doit pas forc\u00e9ment \u00eatre connu.<\/p>\n<p>Si un associ\u00e9 effectue des t\u00e2ches pour la soci\u00e9t\u00e9, on ne peut lui attribuer un salaire que si le contrat de soci\u00e9t\u00e9 le pr\u00e9voit. Si des honoraires sont pr\u00e9vus, ils sont dus ind\u00e9pendamment du r\u00e9sultat de la soci\u00e9t\u00e9. Les honoraires peuvent \u00e9galement \u00eatre vers\u00e9s pendant l\u2019ann\u00e9e en cours.<\/p>\n<p>Pour distribuer une part du r\u00e9sultat, il est n\u00e9cessaire d\u2019avoir exc\u00e9dent dans le r\u00e9sultat. Le fait d\u2019avoir fait un b\u00e9n\u00e9fice n\u2019est cependant pas suffisant. Si dans le bilan, le capital de base est diminu\u00e9 par des dettes, rien ne pourra \u00eatre distribu\u00e9. Un \u00e9ventuel b\u00e9n\u00e9fice ne pourra uniquement \u00eatre utilis\u00e9 afin de couvrir ces pertes ant\u00e9rieures (art. 560 al. 1 CO).<\/p>\n<p>Si rien n\u2019a \u00e9t\u00e9 pr\u00e9vu dans le contrat de soci\u00e9t\u00e9 concernant la distribution du r\u00e9sultat, chaque associ\u00e9 \u00e0 droit \u00e0 la m\u00eame part.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Partage des gains et r\u00e9mun\u00e9ration des associ\u00e9s d&#8217;une soci\u00e9t\u00e9 en nom collectif, comment \u00e7a marche? Explications dans notre article.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,1,8],"tags":[112,124,406],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":5325,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-4w","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/280"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=280"}],"version-history":[{"count":9,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"predecessor-version":[{"id":3207,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/280\/revisions\/3207"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}