Contrôles · IsyLedger Core
60 contrôles sur 60 · drill-down par règle
| Rule ID | Sévérité | Status | Agent | Catégorie | Explication |
|---|---|---|---|---|---|
| ISL.0028.CAPITAUX_POSITIFS | critical | ok | bilan | compta | Capitaux propres positifs : 50000 EUR |
| ISL.0085.FIN_EQUILIBRE_BAL | critical | ok | bilan | compta | Balance equilibree : D=45000 C=45000 |
| ISL.0063.COHER_DETTES_INT | high | ok | bilan | compta | Pas de dettes financieres |
| ISL.0067.COHER_RESULTAT_FISCAL | high | ok | bilan | compta | Verifier passage resultat comptable -> fiscal (form 2058-A) |
| ISL.0071.BANK_TRESO_NETTE | high | ok | bilan | compta | Tresorerie nette positive : 6000 EUR |
| ISL.0126.IS_RES_FISCAL | high | ok | bilan | fiscal | Resultat comptable 0 EUR <= 0 - verifier deficit reportable (2058-B) |
| ISL.0127.IS_TAUX_PME | high | ok | bilan | fiscal | CA 16000 EUR <= 10 M€ - taux PME 15% applicable sur 42 500 premiers EUR |
| ISL.0128.IS_TAUX_NORMAL | high | ok | bilan | fiscal | Pas d'IS comptabilise ou resultat <= 0 |
| ISL.0130.IS_REINTEGRATIONS | high | ok | bilan | fiscal | Pas de comptes nourrissant reintegrations standard detectes |
| ISL.0133.IS_DETTE_ETAT | high | ok | bilan | fiscal | Solde dette IS coherent : 0 EUR ~= IS 0 - acomptes 0 |
| ISL.0134.IS_DEFICIT_AVANT | high | ok | bilan | fiscal | Resultat positif - pas de deficit a reporter cet exercice |
| ISL.0137.CVAE_ASSUJET | high | ok | bilan | fiscal | CA 16000 EUR <= 500 k€ - non assujetti CVAE |
| ISL.0138.CVAE_COMPTA | high | ok | bilan | fiscal | Pas d'assujettissement CVAE |
| ISL.0147.LIASSE_2065 | high | ok | bilan | fiscal | CA 16000 EUR - regime RSI possible (liasse 2033-SD) |
| ISL.0149.INTEGR_FISCALE | high | ok | bilan | fiscal | Pas de titres de participation - integration fiscale a priori non applicable |
| ISL.0150.RETRAITEMENTS_2058A | high | ok | bilan | fiscal | Reconcilier 2058-A : lignes WE/WJ/WK (reintegrations) et XF/XG (deductions) |
| ISL.0157.IMMO_PV_LT | high | ok | bilan | sectoriel | En cas de cession immo : verifier qualification PV LT et formulaire 2059-A |
| ISL.0166.BTP_ENCOURS | high | ok | bilan | sectoriel | Pas d'en-cours production (335) |
| ISL.0167.BTP_AVANCEMENT | high | ok | bilan | sectoriel | Verifier methode (avancement/achevement) appliquee de maniere uniforme et documentee |
| ISL.0172.ASSO_SUBV_AFFECTEES | high | ok | bilan | sectoriel | Pas de subvention d'investissement (131) |
| ISL.0174.ASSO_FONDS_DEDIES | high | ok | bilan | sectoriel | Pas de fonds dedies (194/195) |
| ISL.0176.ASSO_LUCRATIVE | high | ok | bilan | sectoriel | CA commercial 10000 <= 78 596 EUR - franchise asso applicable |
| ISL.0177.HOLD_TITRES_PART | high | ok | bilan | sectoriel | Pas de titres de participation (261) |
| ISL.0178.HOLD_DIVIDENDES | high | ok | bilan | sectoriel | Pas de dividendes recus (761) |
| ISL.0181.HOLD_ANIMATRICE | high | ok | bilan | sectoriel | Verifier qualification animatrice : convention services + participation effective |
| ISL.0182.AGRI_STOCKS_VIVANTS | high | ok | bilan | sectoriel | Pas de stocks animaux vivants (348) |
| ISL.0183.AGRI_DEP | high | ok | bilan | sectoriel | Verifier option DEP : plafond 50 k€/an, epargne pro 50%, utilisation 10 ans |
| ISL.0186.AGRI_PV_EXO | high | ok | bilan | sectoriel | Si cession exploitation : verifier exoneration art. 151 septies (TPE) et art. 73 D (tra… |
| ISL.0187.LIB_BNC | high | ok | bilan | sectoriel | Si BNC : verifier methode recettes-depenses, option creances/dettes possible |
| ISL.0195.RETAIL_ECART_INV | high | ok | bilan | sectoriel | Pas de stocks 37 - variation 603 non applicable |
| ISL.0018.OD_COHERENCE_RESULTAT | medium | ok | bilan | compta | Resultat calcule : 9500 EUR (produits 16000 - charges 6500) |
| ISL.0061.COHER_CAP_RESULT | medium | ok | bilan | compta | Verifier delta capitaux propres N/N-1 = resultat + variations capital |
| ISL.0062.COHER_RESERVES | medium | ok | bilan | compta | Verifier affectation resultat N-1 vers reserves (PV AG) |
| ISL.0064.COHER_VENTES_CLIENTS | medium | ok | bilan | compta | Ratio creances/CA : 45.00% (DSO ~164 j) |
| ISL.0065.COHER_ACHATS_FOU | medium | ok | bilan | compta | Ratio dettes/achats : 27.69% (DPO ~101 j) |
| ISL.0066.COHER_SALAIRES_DETTES | medium | ok | bilan | compta | Pas de salaires |
| ISL.0068.COHER_STOCKS_CMV | medium | ok | bilan | compta | Verifier rotation stocks vs CA et marge |
| ISL.0082.FIN_CHARGES_SOC | medium | ok | bilan | compta | Pas de salaires |
| ISL.0129.IS_CONTRIB_SOC | medium | ok | bilan | fiscal | IS 0 EUR <= 763 k€ - CSS non due |
| ISL.0131.IS_DEDUCTIONS | medium | ok | bilan | fiscal | Pas de produit deductible standard detecte |
| ISL.0135.IS_CARRY_BACK | medium | ok | bilan | fiscal | Pas de carry-back identifie |
| ISL.0136.IS_CREDITS_IMPOT | medium | ok | bilan | fiscal | Pas de credit d'impot identifie |
| ISL.0139.CVAE_ACOMPTES | medium | ok | bilan | fiscal | CVAE 0 EUR <= 1 500 EUR - acomptes non requis |
| ISL.0140.CVAE_TAUX | medium | ok | bilan | fiscal | Exercice 2025 - taux max CVAE applicable : 0.19% |
| ISL.0143.CFE_MINIMUM | medium | ok | bilan | fiscal | CFE 0 EUR vs minimum indicatif 485 EUR (CA 16000) |
| ISL.0144.CFE_EXO_PREMIERE | medium | ok | bilan | fiscal | Verifier si premiere annee d'activite (exoneration totale CFE) |
| ISL.0145.CFE_ACOMPTE | medium | ok | bilan | fiscal | CFE 0 EUR <= 3 000 EUR - paiement integral 15/12 |
| ISL.0148.LIASSE_2033 | medium | ok | bilan | fiscal | Verifier eligibilite RSI selon CA et option exercee |
| ISL.0156.IMMO_TAXE_FONCIERE | medium | ok | bilan | sectoriel | TF : immo absent, charge TF N/A |
| ISL.0179.HOLD_FRAIS_FIN | medium | ok | bilan | sectoriel | Frais financiers 0 EUR <= 3 M€ - rabot non applicable |