Shareholder current accounts (comptes courants d'associés) are interest-bearing or interest-free advances made by shareholders to their company, recorded as financial liabilities. In financial due diligence, they are systematically identified as debt-like items in the net debt bridge — reducing the equity value paid to selling shareholders, who typically receive repayment of their CCA from the acquisition proceeds. Non-arm's length interest rates (below or above market) may constitute hidden distributions or tax adjustments under French or Swiss law.

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Example: a French SARL presents CHF 1.8 million of shareholder current accounts — CHF 1.2 million bearing 3.0% interest (near market rate) and CHF 600,000 interest-free. The interest-free portion may constitute a hidden benefit to the company (free funding) or to the shareholder (avoiding withholding tax on interest). Both amounts are included as debt-like items in the net debt bridge, reducing the equity consideration by CHF 1.8 million.

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Hectelion identifies and classifies all shareholder current accounts in due diligence, assessing interest rate arm's length compliance and integrating them in the net debt bridge.