{"id":2092,"date":"2023-07-08T14:31:15","date_gmt":"2023-07-08T12:31:15","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2092"},"modified":"2023-11-23T13:20:32","modified_gmt":"2023-11-23T12:20:32","slug":"quelle-est-levolution-des-dettes-a-long-terme-de-lexploitation","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/quelle-est-levolution-des-dettes-a-long-terme-de-lexploitation\/","title":{"rendered":"Quelle est l\u2019\u00e9volution des dettes \u00e0 long terme de l\u2019exploitation?"},"content":{"rendered":"\n<p>Les <strong><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Capitaux%20%C3%A9trangers\" target=\"_blank\" rel=\"noopener\" title=\"\">dettes \u00e0 long terme<\/a><\/strong> restent \u00e0 disposition de l\u2019exploitation agricole pendant plus d\u2019un an et servent par exemple \u00e0 financer la reprise de la ferme ou des investissements \u00e0 long terme. Si les responsables d\u2019exploitation souhaitent demander un financement externe, ils doivent toutefois m\u00fbrement y r\u00e9fl\u00e9chir, l\u2019adapter \u00e0 la strat\u00e9gie de l\u2019exploitation et \u00e0 sa rentabilit\u00e9, et planifier les co\u00fbts subs\u00e9quents. \u00c0 noter que les charges annuelles d\u2019int\u00e9r\u00eat sont d\u00e9ductibles du revenu dans la d\u00e9claration d\u2019imp\u00f4ts.<\/p>\n\n\n\n<p>Voici diff\u00e9rentes sources de capitaux \u00e9trangers \u00e0 disposition d\u2019une exploitation agricole: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financement bancaire (garanti par <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Cr%C3%A9dit%20hypoth%C3%A9caire\" target=\"_blank\" rel=\"noopener\" title=\"\">cr\u00e9dit hypoth\u00e9caire<\/a> ou par <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Nantissement\" target=\"_blank\" rel=\"noopener\" title=\"\">nantissement<\/a>)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home\/instrumente\/laendliche-entwicklung-und-strukturverbesserungen\/investitions--und-betriebshilfen.html\" target=\"_blank\" rel=\"noopener\" title=\"\">Mesures dans le domaine des am\u00e9liorations structurelles<\/a> (contributions \u00e0 fonds perdu, <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Cr%C3%A9dit%20d%27investissement\" target=\"_blank\" rel=\"noopener\" title=\"\">cr\u00e9dits d\u2019investissements<\/a> sans int\u00e9r\u00eats et <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Pr%C3%AAts%20au%20titre%20de%20l%27aide%20aux%20exploitations%20paysannes\" target=\"_blank\" rel=\"noopener\" title=\"\">pr\u00eats au titre de l\u2019aide aux exploitations paysannes<\/a>) accord\u00e9es par les offices cantonaux de l\u2019agriculture<\/li>\n\n\n\n<li>Emprunts priv\u00e9s (famille, connaissances)<\/li>\n\n\n\n<li>Cr\u00e9dits avec cautionnements<\/li>\n\n\n\n<li>Dons et crowdfunding<\/li>\n<\/ul>\n\n\n\n<p>De mani\u00e8re sp\u00e9cifique aux diff\u00e9rents bailleurs de fonds, il faut r\u00e9guli\u00e8rement payer un int\u00e9r\u00eat et rembourser des tranches de la dette, et donc avoir les liquidit\u00e9s \u00e0 disposition. Les taux d\u2019int\u00e9r\u00eat peuvent aussi varier en fonction de l\u2019\u00e9volution des march\u00e9s financiers; ce risque d\u2019une augmentation des co\u00fbts doit \u00eatre pris en compte dans la planification strat\u00e9gique de l\u2019entreprise.<\/p>\n\n\n\n<p>\u00c0 long terme, les responsables d\u2019exploitation doivent toutefois pr\u00e9voir de rembourser continuellement les capitaux \u00e9trangers, qui ne sont d\u2019ailleurs accord\u00e9s que pour une dur\u00e9e limit\u00e9e. Certains cr\u00e9dits exigent m\u00eame le remboursement r\u00e9gulier de la dette par tranches. Une exploitation agricole qui r\u00e9duit ses dettes b\u00e9n\u00e9ficie des avantages suivants:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Diminution des charges annuelles d\u2019int\u00e9r\u00eat et donc \u00e9conomie de liquidit\u00e9s, disponibles \u00e0 d\u2019autres fins. <\/li>\n\n\n\n<li>R\u00e9duction de la d\u00e9pendance envers les bailleurs de fonds.<\/li>\n\n\n\n<li>R\u00e9duction des risques li\u00e9s \u00e0 la hausse des taux d\u2019int\u00e9r\u00eat sur le march\u00e9 financier.<\/li>\n\n\n\n<li>Cr\u00e9ation de potentiel pour un nouveau cr\u00e9dit d\u2019investissement.<\/li>\n<\/ul>\n\n\n\n<p>Regardez donc r\u00e9guli\u00e8rement le bilan d\u2019une exploitation agricole pour observer la tendance d\u2019\u00e9volution des dettes \u00e0 long terme. <\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-calculator\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Calcul<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>Comparez les comptes 2400 \u00e0 2695 de vos bouclements comptables: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quelle a \u00e9t\u00e9 l\u2019\u00e9volution des dettes \u00e0 long terme au fil des ans?<\/li>\n\n\n\n<li>Pour quels cr\u00e9dits l\u2019exploitation doit-elle un remboursement annuel ? A-t-il eu lieu r\u00e9guli\u00e8rement ces derni\u00e8res ann\u00e9es?<\/li>\n\n\n\n<li>Quelles sont les charges annuelles d\u2019int\u00e9r\u00eat?<\/li>\n\n\n\n<li>Quels sont les \u00e9carts entre les conditions des taux d\u2019int\u00e9r\u00eat accord\u00e9es \u00e0 l\u2019exploitation et celles sur le march\u00e9 actuel des capitaux? Y a-t-il un potentiel d\u2019\u00e9conomies?<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-flag-checkered\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Valeur indicative<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1024x152.png\" alt=\"\" class=\"wp-image-2686\" width=\"512\" height=\"76\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1024x152.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-300x45.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-768x114.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1536x228.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1200x178.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.1_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre.png 1873w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation positive: <strong>diminution<\/strong> constante<\/p>\n\n\n\n<p>L\u2019exploitation augmente sa part de capitaux propres et peut b\u00e9n\u00e9ficier des avantages mentionn\u00e9s pr\u00e9c\u00e9demment. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation n\u00e9gative: <strong>augmentation<\/strong><\/p>\n\n\n\n<p>Les dettes \u00e0 long terme augmentent, donc \u00e9galement leurs co\u00fbts et les risques pour l\u2019exploitation. <\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-tractor\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/10\/14600000_2021_Pierre_Perrin_dossier_fiscal.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Pierre Perrin<\/a><\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1024x842.png\" alt=\"\" class=\"wp-image-2688\" width=\"512\" height=\"421\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1024x842.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-300x247.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-768x631.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1536x1262.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-2048x1683.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1200x986.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/27.2_Wie-entwickelt-sich-das-langfristige-Fremdkapital-des-Betriebes_fre-1980x1627.png 1980w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<p>Les dettes \u00e0 long terme de l\u2019exploitation Perrin sont pass\u00e9es de 701\u2019600 CHF \u00e0 647\u2019000 CHF en 2021. Cela signifie qu\u2019elles ont \u00e9t\u00e9 rembours\u00e9es de 54\u2019600 CHF.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"far fa-hand-pointer\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Remarques<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<ul class=\"wp-block-list\">\n<li>Il est fiscalement avantageux de rembourser l\u2019hypoth\u00e8que \u00e0 la banque de mani\u00e8re indirecte avec le <a href=\"https:\/\/www.bsv.admin.ch\/bsv\/fr\/home\/assurances-sociales\/bv\/grundlagen-und-gesetze\/grundlagen\/gebundene-selbstvorsorge.html\" target=\"_blank\" rel=\"noopener\" title=\"\">3<sup>e<\/sup> pilier<\/a>.<\/li>\n\n\n\n<li>Lorsque vous contractez un cr\u00e9dit ou en prolongez un, demandez des offres \u00e0 diff\u00e9rents \u00e9tablissements de cr\u00e9dit afin de b\u00e9n\u00e9ficier des meilleures conditions possibles.  <\/li>\n\n\n\n<li>Conclure un cr\u00e9dit \u00e0 long terme offre une s\u00e9curit\u00e9 de planification et prot\u00e8ge contre une hausse des taux d\u2019int\u00e9r\u00eat pendant la p\u00e9riode du pr\u00eat. Cependant, la dette ne peut g\u00e9n\u00e9ralement \u00eatre rembours\u00e9e que dans les conditions des accords contractuels.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>(derni\u00e8re mise \u00e0 jour 11.08.2023)<\/em><\/p>\n\n\n\n<h2 class=\"has-text-align-center has-agridea-gray-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/grobanalyse-des-jahresabschlusses\/tableau-de-financement\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour au tableau de financement <\/mark><\/a><\/h2>\n\n\n\n<h2 class=\"has-text-align-center has-agripedia-red-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/ist-der-betrieb-widerstandsfaehig\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour \u00e0 la solidit\u00e9<\/mark><\/a><\/h2>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(112,43,43,0.57);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">\u00c9valuation: L\u2019exploitation est-elle solide?<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Sur la base de votre analyse, que d\u00e9cidez-vous de faire pour la gestion strat\u00e9gique de l\u2019exploitation?<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<h6 class=\"wp-block-heading\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS POSITIVES<\/strong><\/h6>\n\n\n\n<p>L\u2019analyse vous a permis de constater que vous disposez de r\u00e9serves financi\u00e8res? Selon leur montant, l\u2019exploitation est en mesure de r\u00e9agir aux changements des conditions-cadres. Cependant, nous vous recommandons d\u2019examiner r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONSLUSIONS N\u00c9GATIVES<\/strong>&nbsp;-&gt; RECOMMANDATIONS<\/h6>\n\n\n\n<p>Vous constatez que vous devez agir, par exemple parce que l\u2019endettement est \u00e9lev\u00e9, qu\u2019une r\u00e8gle d\u2019or du bilan n\u2019est pas respect\u00e9e ou que vous consommez les capitaux propres? Voici nos recommandations:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:5%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-hand-point-up\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:95%\">\n<ul class=\"wp-block-list\">\n<li>Faites \u00e9galement une analyse de solvabilit\u00e9 et de rentabilit\u00e9 de l\u2019exploitation et identifiez les causes possibles.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous pouvez aussi trouver de l\u2019aide aupr\u00e8s de votre fiduciaire, du service de conseil cantonal ou de l\u2019interlocuteur de votre banque.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h6 class=\"wp-block-heading\">RECOMMANDATIONS G\u00c9N\u00c9RALES POUR AM\u00c9LIORER LA SOLIDIT\u00c9 D\u2019UNE EXPLOITATION<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Informez-vous r\u00e9guli\u00e8rement des changements des conditions-cadres pour ne pas \u00eatre pris au d\u00e9pourvu et devoir agir dans l\u2019urgence.<\/li>\n\n\n\n<li>Examinez r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation. Quels changements dans la politique ou le march\u00e9 pourraient survenir, et vous obligeraient par exemple \u00e0 effectuer certains travaux de construction ou vous interdiraient un type de culture?<\/li>\n\n\n\n<li>Constituez des r\u00e9serves avec les liquidit\u00e9s dont vous n\u2019avez pas besoin.<\/li>\n\n\n\n<li>Essayez de rembourser vos dettes de fa\u00e7on continue. Le jour o\u00f9 vous aurez \u00e0 nouveau besoin de fonds, vous pourrez alors demander un cr\u00e9dit plus \u00e9lev\u00e9.<\/li>\n\n\n\n<li>Examinez l\u2019utilit\u00e9 de chaque investissement avant de vous lancer afin d\u2019\u00e9viter les mauvais investissements.<\/li>\n<\/ul>\n<\/div>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(66,86,111,0.97);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">Informations compl\u00e9mentaires<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Vous trouverez plus d\u2019informations sur l\u2019analyse comptable agricole aupr\u00e8s des services suivants:<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/fidagri.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association fiduciaire agricole suisse<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.agridea.ch\/fr\/agridea\/adresses-de-la-vulgarisation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Services cantonaux de vulgarisation agricole<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.bfs-fvs.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Forum La Vulg Suisse<\/a>&nbsp;(FVS)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.suissemelio.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">suissemelio&nbsp;\u2013 Association suisse pour le d\u00e9veloppement rural<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/agrarbericht.ch\/fr\" target=\"_blank\" rel=\"noreferrer noopener\">RAPPORT AGRICOLE<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agridea.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agridea \u2013 D\u00e9veloppement de l\u2019agriculture et de l\u2019espace rural<\/a>&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agroscope.admin.ch\/agroscope\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Agroscope \u2013 Recherche commune pour l\u2019avenir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Office f\u00e9d\u00e9ral de l\u2019agriculture<\/a>&nbsp;(OFAG)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agirinfo.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Agence d\u2019information agricole romande<\/a>&nbsp;(AGIR)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sbv-usp.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysans<\/a>&nbsp;(USP)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.paysannes.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysannes et des femmes rurales<\/a>&nbsp;(USPF)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-larger-font-size\"><strong>Un projet de :<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.agridea.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/AGRIDEA_4_LANGUES_RGB-1024x210.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"100\"><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.bfh.ch\/hafl\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/BFH_Logo_B_HAFL_fr_75_RGB-neu.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"80\"><\/a><\/figure><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les capitaux \u00e9trangers (dettes) figurent au passif du bilan, ils repr\u00e9sentent les fonds fournis par des tiers pour financer les actifs de l\u2019exploitation agricole. Ces capitaux sont mis \u00e0 disposition pour une certaine dur\u00e9e; dans la comptabilit\u00e9, on les subdivise en dettes \u00e0 court terme et en dettes \u00e0 long terme.<\/p>\n","protected":false},"author":927,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[49,48],"tags":[],"class_list":["post-2092","post","type-post","status-publish","format-standard","hentry","category-analyse-simple-lexploitation-est-elle-solide","category-lexploitation-est-elle-solide"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/users\/927"}],"replies":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/comments?post=2092"}],"version-history":[{"count":6,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2092\/revisions"}],"predecessor-version":[{"id":2951,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2092\/revisions\/2951"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}