{"id":543,"date":"2020-05-13T07:36:34","date_gmt":"2020-05-13T06:36:34","guid":{"rendered":"https:\/\/www.vfmconseil.ch\/?p=543"},"modified":"2020-05-13T07:39:43","modified_gmt":"2020-05-13T06:39:43","slug":"surendettement-et-crise-de-liquidites-pour-cause-de-covid-19-que-devez-vous-faire-en-tant-quadministrateur","status":"publish","type":"post","link":"https:\/\/www.vfmconseil.ch\/fr\/surendettement-et-crise-de-liquidites-pour-cause-de-covid-19-que-devez-vous-faire-en-tant-quadministrateur\/","title":{"rendered":"SURENDETTEMENT ET CRISE DE LIQUIDITES POUR CAUSE DE COVID-19 : QUE DEVEZ-VOUS FAIRE EN TANT QU\u2019ADMINISTRATEUR ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"543\" class=\"elementor elementor-543 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f3e91a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f3e91a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4454f9\" data-id=\"b4454f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88add12 elementor-widget elementor-widget-text-editor\" data-id=\"88add12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En raison de la crise sanitaire que nous traversons, certaines entreprises vont se retrouver dans une situation de surendettement ou conna\u00eetre une crise de liquidit\u00e9s, voire cumuler les deux. En votre qualit\u00e9 d\u2019administrateur que devez-vous faire\u00a0?<\/p><p>En vertu de l\u2019art. 725 al. 2 CO, lorsque le surendettement (les actifs de la soci\u00e9t\u00e9 ne couvrent plus ses dettes) est constat\u00e9 tant aux valeurs de continuation que de liquidation, votre devoir d\u2019administrateur est d\u2019aviser le juge qui d\u00e9clarera la faillite ou si des mesures d\u2019assainissement s\u2019av\u00e8rent possible pourra l\u2019ajourner selon les cas.<\/p><p>Depuis le 20 avril 2020, et pour une dur\u00e9e de 6 mois, un moratoire est pr\u00e9vu par le Conseil f\u00e9d\u00e9ral \u00e0 certaines conditions toutefois\u00a0: sont dispens\u00e9es de l\u2019obligation d\u2019aviser le juge en cas de surendettement les entreprises qui n\u2019\u00e9taient pas surendett\u00e9es au 31 d\u00e9cembre 2019 et pour lesquelles il y a lieu d\u2019esp\u00e9rer que le surendettement actuel puisse prendre fin d\u2019ici le 31 d\u00e9cembre 2020.<\/p><p>Les entreprises restent n\u00e9anmoins dans l\u2019obligation d\u2019\u00e9tablir un bilan interm\u00e9diaire aux valeurs d\u2019exploitation et de liquidation en cas de raisons s\u00e9rieuses d\u2019admettre un surendettement. L\u2019obligation d\u2019informer le tribunal ne s\u2019applique cependant pas si le surendettement a \u00e9t\u00e9 constat\u00e9 apr\u00e8s le 31 d\u00e9cembre 2019, et ce que le bilan interm\u00e9diaire aux valeurs d\u2019exploitation ou de liquidation r\u00e9v\u00e8le un surendettement ou non.<\/p><p>Le Conseil f\u00e9d\u00e9ral a r\u00e9gl\u00e9 la question du manque de liquidit\u00e9s pour les PME par l\u2019instauration d\u2019un sursis de dur\u00e9e limit\u00e9e, dit \u00absursis COVID-19\u00bb. Celui-ci offre aux PME un moyen rapide de requ\u00e9rir un sursis de trois mois sans devoir pr\u00e9senter un plan d\u2019assainissement. Ce sursis pourra \u00eatre prolong\u00e9 de trois mois suppl\u00e9mentaires. Il se caract\u00e9rise en outre par certaines restrictions \u2013 inconnues du sursis concordataire \u2013 qui visent \u00e0 prot\u00e9ger les cr\u00e9anciers : les salaires et les contributions d\u2019entretien ne feront pas l\u2019objet du sursis et resteront dus sans conditions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En raison de la crise sanitaire que nous traversons, certaines entreprises vont se retrouver dans une situation de surendettement ou conna\u00eetre une crise de liquidit\u00e9s, voire cumuler les deux. En votre qualit\u00e9 d\u2019administrateur que devez-vous faire&nbsp;? En vertu de l\u2019art. 725 al. 2 CO, lorsque le surendettement (les actifs de la soci\u00e9t\u00e9 ne couvrent plus [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[7],"tags":[],"class_list":["post-543","post","type-post","status-publish","format-standard","hentry","category-actualite","entry"],"_links":{"self":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/comments?post=543"}],"version-history":[{"count":6,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/543\/revisions"}],"predecessor-version":[{"id":549,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/543\/revisions\/549"}],"wp:attachment":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/media?parent=543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/categories?post=543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/tags?post=543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}