{"id":130,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=130"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-0da81b18889ac71866c9","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/provisions-pour-risques-et-charges.php","title":{"rendered":"Provisions pour risques et charges"},"content":{"rendered":"<h1>Provisions pour risques et charges<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"394\" name=\"file_name\"\/><\/p>\n<p>Les provisions pour risques concernent des risques nettement pr\u00e9cis\u00e9s quant \u00e0 leur objet, mais dont la date effective de r\u00e9alisation est pr\u00e9vue pour un autre exercice. Exemples : risques de pertes de changes sur des cr\u00e9ances ou des dettes en monnaie \u00e9trang\u00e8re&#8230;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Les provisions pour charges concernent des charges probables qui sont rattach\u00e9es \u00e0 l\u2019exercice en cours. Exemples : indemnit\u00e9s \u00e0 accorder aux clients, r\u00e9parations \u00e0 effectuer prochainement, amendes fiscales probables&#8230;<\/p>\n<p>Il faut noter que les charges et risques objet de provisions sont simplement probables, mais ils doivent \u00eatre comptabilis\u00e9es \u00e0 la fin de l\u2019exercice de leur constatation (principe de prudence).<\/p>\n<p><strong>Comptes utilis\u00e9es pour comptabiliser les provisions pour risque et charges<\/strong><\/p>\n<p><u>Plan comptable fran\u00e7ais comptes de dettes :<\/u><\/p>\n<p>15. Provisions pour risques et charges &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;151. Provisions pour risques &nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;153. Provisions pour pensions et obligations similaires &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;154. Provisions pour restructurations &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;155. Provisions pour imp\u00f4ts &nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;156. Provisions pour renouvellement des immobilisations (entreprises &nbsp;concessionnaires) &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;157. Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n&nbsp;&nbsp; &nbsp;158. Autres provisions pour charges<\/p>\n<p><u>Plan comptable fran\u00e7ais comptes de charges :<\/u><\/p>\n<p>6815. Dotations aux provisions pour risques et charges d&rsquo;exploitation<br \/>\n6817. Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants<br \/>\n6865. Dotations aux provisions pour risques et charges financiers &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n6866. Dotations aux provisions pour d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers &nbsp;<br \/>\n6875. Dotations aux provisions pour risques et charges exceptionnels &nbsp;<\/p>\n<p><u>Plan comptable fran\u00e7ais comptes de reprise sur provisions :<\/u><\/p>\n<p>7815. Reprises sur provisions pour risques et charges d&rsquo;exploitation.&nbsp;&nbsp; &nbsp;<br \/>\n7817. Reprises sur provisions pour d\u00e9pr\u00e9ciation des actifs circulants.<\/p>\n<p><strong>Constatation comptable d\u2019une provision<\/strong><\/p>\n<p>Pour enregistrer une provision il faut <u>d\u00e9biter un compte de dotations aux provisions<\/u> (comptes de charges) et <u>cr\u00e9diter un compte de provisions<\/u> (comptes de dettes).<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<p>6815. Dotations aux provisions pour risques et charges d&rsquo;exploitation<br \/>\n\t\t\t6817. Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants<br \/>\n\t\t\t6865. Dotations aux provisions pour risques et charges financiers &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t6866. Dotations aux provisions pour d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers &nbsp;<br \/>\n\t\t\t6875. Dotations aux provisions pour risques et charges exceptionnels<\/p>\n<p>\t\t\t<u>Si reprise de provision<\/u><br \/>\n\t\t\t7815. Reprises sur provisions pour risques et charges d&rsquo;exploitation.&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t7817. Reprises sur provisions pour d\u00e9pr\u00e9ciation des actifs circulants.<\/p>\n<\/td>\n<td>\n<p>151. Provisions pour risques &nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t153. Provisions pour pensions et obligations similaires &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t154. Provisions pour restructurations &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t155. Provisions pour imp\u00f4ts &nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t156. Provisions pour renouvellement des immobilisations (entreprises &nbsp;concessionnaires)<br \/>\n\t\t\t157. Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices &nbsp;&nbsp;&nbsp; &nbsp;<br \/>\n\t\t\t158. Autres provisions pour charges<br \/>\n\t\t\t&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u><strong>Cas pratique<\/strong><\/u><\/p>\n<p>A &#8211; L&rsquo;entreprise ALPHA apprend qu&rsquo;un de ses clients, l&rsquo;entreprise DOL, est en difficult\u00e9 financi\u00e8re. Elle d\u00e9cide donc de provisionner sa cr\u00e9ance d&rsquo;un montant de 40 000 UM.<br \/>\nB &#8211; L&rsquo;entreprise ALPHA envisage de r\u00e9aliser des travaux d&rsquo;entretien et r\u00e9paration de l&rsquo;un de ses ateliers au cours de l&rsquo;ann\u00e9e suivante N+1. Montant des travaux 250 000 UM.<br \/>\nC &#8211; A la date du 13\/03\/N+1 l&rsquo;entreprise ALPHA a r\u00e9alis\u00e9e la totalit\u00e9 des travaux (Fournisseur BATIMAR).<\/p>\n<p><strong><u>Solution cas pratique<\/u><\/strong><\/p>\n<p><u>Enregistrement comptable op\u00e9ration A :<\/u><\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">68174 &#8211; Cr\u00e9ances&nbsp;<br \/>\n\t\t\t491- Provisions pour d\u00e9pr\u00e9ciation des comptes de clients &nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">40 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;40 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Provision sur cr\u00e9ance entreprise DOL (<u>plan comptable fran\u00e7ais<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">637 &#8211; Provisions pour autres risques et charges<br \/>\n\t\t\t163 \u00e0 169 Provisions pour autres risques et charges<\/td>\n<td style=\"text-align:right; width:20%\">40 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;40 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Provision sur cr\u00e9ance entreprise DOL (<u>plan comptable belge<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>Enregistrement comptable op\u00e9ration B :<\/u><\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">6815 &#8211; Dotations aux provisions pour risques et charges d&rsquo;exploitation &nbsp;&nbsp;<br \/>\n\t\t\t1572 &#8211; Provisions pour gros entretien ou grandes r\u00e9visions&nbsp;&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">250 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Provision travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable fran\u00e7ais<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">6360 &#8211; Provisions pour grosses r\u00e9parations et gros entretiens (dotations)<br \/>\n\t\t\t162 &#8211; Provisions pour grosses r\u00e9parations et gros entretiens<\/td>\n<td style=\"text-align:right; width:20%\">250 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Provision travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable belge<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>Enregistrement comptable op\u00e9ration C&nbsp;:<\/u><\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">6156. Maintenance<br \/>\n\t\t\t44566 &#8211; T.V.A. sur autres biens et services &nbsp;(TVA 20%)<br \/>\n\t\t\t401 &#8211; Fournisseurs (BATIMAR) &nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">208 333.33<br \/>\n\t\t\t41 666.67<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;<br \/>\n\t\t\t250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Enregistrement comptable des travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable fran\u00e7ais<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">1572 &#8211; Provisions pour gros entretien ou grandes r\u00e9visions<br \/>\n\t\t\t7815 &#8211; Reprises sur provisions pour risques et charges d&rsquo;exploitation &nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">250 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Reprise sur provision travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable fran\u00e7ais<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">611 Entretien et r\u00e9paration (fournitures et prestations)<br \/>\n\t\t\t411 T.V.A. \u00e0 r\u00e9cup\u00e9rer &nbsp;(TVA 20%)<br \/>\n\t\t\t440 Fournisseurs (BATIMAR) &nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">208 333.33<br \/>\n\t\t\t41 666.67<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;<br \/>\n\t\t\t250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Enregistrement comptable des travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable belge<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"min-width:320px; width:80%\">\n<tbody>\n<tr>\n<td style=\"text-align:center; width:60%\">&nbsp;<\/td>\n<td style=\"text-align:center; width:20%\"><strong>D\u00e9bit<\/strong><\/td>\n<td style=\"text-align:center; width:20%\"><strong>Cr\u00e9dit<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width:60%\">162 &#8211; Provisions pour grosses r\u00e9parations et gros entretiens<br \/>\n\t\t\t762 Reprises de provisions pour risques et charges exceptionnelles &nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">250 000<br \/>\n\t\t\t&nbsp;<\/td>\n<td style=\"text-align:right; width:20%\">&nbsp;&nbsp;<br \/>\n\t\t\t&nbsp; &nbsp;250 000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width:60%\">Reprise sur provision travaux d&rsquo;entretien et r\u00e9paration (<u>plan comptable belge<\/u>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Provisions pour risques et charges Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-130","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=130"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/130\/revisions"}],"predecessor-version":[{"id":2001,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/130\/revisions\/2001"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}