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Information comptable13 août 2021by Gosselin Véronique254Qu’est-ce que le livre noir?

Le livre noir, appelé souvent Black Book ou encore livre des procès verbaux, savez vous à quoi il sert? Eh non, il ne s'agit pas d'un livre de sorcellerie! Si votre entreprise a été incorporée par un avocat ou un notaire, il vous a remis et fait signer un livre noir…ou bleu ou bourgogne ou gris! Au Québec, le livre noir est obligatoire pour toutes les entreprises incorporées.
https://cabinet-nyctale.com/wp-content/uploads/2021/08/livre-noir-1280x854.png

Le style importe peu, mais la Loi sur les sociétés par actions du Québec (LSAQ) vous oblige à en avoir un et dicte ce qu’il doit contenir. Alors, avez-vous votre propre livre de société? Car vous êtres obligé de le tenir à jour.

Ce livre n’est pas destiné à la tenue de livres! Voyons ensemble les différents onglets! Le premier, le SYNOPSIS, résume l’information de votre entreprise : nom, adresse, date de constitution, numéro d’entreprise du Québec et les coordonnées des administrateurs. Son but est de retrouver rapidement les informations utiles.

Ensuite, la section CERTIFICATS ET STATUTS est obligatoire. Elle contient une pochette pour insérer le Certificat de constitution transmis par le Registraire des entreprises du Québec (REQ). N’oubliez pas de l’imprimer, car le REQ fournit seulement une version électronique. Vous pouvez également y placer la déclaration initiale et les déclarations annuelles.

Après cela, vous trouverez L’AVIS. Il sert à insérer les convocations aux assemblées des administrateurs. Souvent envoyées par courriel, vous pouvez aussi les imprimer et les ranger, c’est facultatif.

Ensuite, il y a LA DÉCLARATION, qui contient les documents relatifs aux décisions du C.A. concernant le versement des dividendes aux actionnaires. Cependant, les déclarations de dividendes sont souvent regroupées sous l’onglet « résolutions et assemblées ». C’est correct, mais cela rend l’information relative aux dividendes plus difficile à retrouver.

Pour la CONVENTION ENTRE ACTIONNAIRES (obligatoire si elle est unanime), pas besoin d’explications supplémentaires, le titre dit tout!

La partie RÈGLEMENTS est obligatoire. C’est le mode d’emploi de votre société, où vous trouverez toutes les règles de tenue et les détails sur les droits et obligations de chacun.

Ensuite, LES RÉSOLUTIONS ET ASSEMBLÉES sont également obligatoires, car elles regroupent tous les documents émis suite aux assemblées. On y retrouve fréquemment les procès-verbaux des réunions et les résolutions concernant les décisions prises lors des assemblées.

ADMINISTRATEURS, DIRIGEANTS et ACTIONNAIRES sont des onglets incontournables où vous trouverez les noms, coordonnées et dates d’entrée en fonction de chacun.

La section VALEURS MOBILIÈRES est l’un des éléments obligatoires imposés par la LSAQ. Vous y trouverez une fiche pour chaque actionnaire de la société, détaillant le nombre d’actions, les dates d’émission ou de transfert, les numéros de certificats d’actions et le solde restant à payer, le cas échéant.

L’onglet TRANSFERTS concerne les actions qui changent de propriétaire. Tout transfert doit être constaté par écrit.

Ensuite, LES DIVIDENDES peuvent être notés sous cet onglet, mais le versement des dividendes est souvent consigné sous l’onglet « résolutions et assemblées ».

Enfin, la section CERTIFICATS D’ACTION contient un modèle vierge à conserver si vous émettez des certificats. Les bordereaux des certificats distribués peuvent également y être conservés.

Il n’y a pas d’obligation de tenir le livre entier, mais les éléments obligatoires sont incontournables. Les actionnaires, les créanciers de l’entreprise et le Ministère du Revenu peuvent demander à le consulter. Le respect de la loi est essentiel, car une mauvaise compréhension des droits peut entraîner des problèmes.

Ce livre est la représentation « écrite » de votre PME et son seul moyen de s’exprimer.

Il fait preuve de son contenu dans toute procédure judiciaire contre la société et permet d’éviter des coûts dans un litige. La mise à jour est donc importante pour consigner les décisions de la PME, notamment lors de la préparation des assemblées annuelles, la nomination des administrateurs et de l’expert-comptable.

Les différentes résolutions sont souvent négligées en raison d’une méconnaissance des lois et du manque de savoir-faire pour les rédiger. Mais plus d’excuses avec les services en ligne de ScriptaLegal.com. Vous pouvez désormais effectuer en ligne la préparation de résolutions. Il vous suffit de choisir le sujet et de répondre aux questions pour obtenir une résolution personnalisée.

J’espère que ces explications rendent le livre noir moins nébuleux et vous donnent envie de le tenir à jour, car c’est simple comme bonjour!

 

Planifiez un rendez-vous stratégique initial afin d’obtenir une soumission gratuite pour votre PME.

N’hésitez pas à explorer nos autres articles : https://missroyer.com/blog/.

Et pour faciliter vos calculs financiers, vous pouvez utiliser les calculatrices financières.

Nous sommes fiers d’être partenaires de Quickbooks et d’être certifiés ConseillerPro Élite.

Chez Comptabilité MissRoyer & Associés, nous sommes là pour vous accompagner et vous aider à réussir dans vos projets d’entreprise.

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      19 janvier 2024 at 16 h 34 min

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      19 janvier 2024 at 16 h 33 min

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