{"id":486,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=486"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-dac531940e3a8d36205b","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-a\/definition-action-au-porteur.php","title":{"rendered":"Action au porteur : d\u00e9finition et identification du d\u00e9tenteur"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Action au porteur : d\u00e9finition et identification du d\u00e9tenteur<\/h1>\n<p><strong>Une action au porteur est un titre dont la tenue de compte est assur\u00e9e par un interm\u00e9diaire financier, plut\u00f4t que directement sous forme nominative chez l\u2019\u00e9metteur.<\/strong> Cette forme ne signifie pas que le d\u00e9tenteur est inconnu de tous.<\/p>\n<p>L\u2019interm\u00e9diaire conna\u00eet le titulaire du compte et applique les obligations d\u2019identification. L\u2019\u00e9metteur peut \u00e9galement disposer de m\u00e9canismes d\u2019identification dans les conditions applicables. La notion ne doit donc pas \u00eatre pr\u00e9sent\u00e9e comme une garantie d\u2019anonymat.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur action au porteur<\/strong><\/p>\n<ul>\n<li>Au porteur : Tenue par un interm\u00e9diaire.<\/li>\n<li>Nominatif : Inscription identifi\u00e9e aupr\u00e8s de l\u2019\u00e9metteur selon la forme.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>La forme de d\u00e9tention se distingue des droits attach\u00e9s \u00e0 la cat\u00e9gorie d\u2019actions. Pour la comptabilit\u00e9 de l\u2019investisseur, le classement d\u00e9pend de l\u2019<strong>objectif de d\u00e9tention<\/strong> et des caract\u00e9ristiques du titre. Les relev\u00e9s de titres servent au rapprochement des quantit\u00e9s, op\u00e9rations et revenus.<\/p>\n<p>Le suivi d\u2019un titre distingue sa nature juridique, sa destination et sa valeur. Une action, une obligation et une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> rattach\u00e9e \u00e0 une <a href=\"\/vocabulaire\/participations.htm\">participation<\/a> ne conf\u00e8rent pas les m\u00eames droits. Le classement au <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> doit rester coh\u00e9rent avec le dossier d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">acquisition<\/a> et les informations disponibles \u00e0 la cl\u00f4ture.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Au porteur<\/th>\n<td>Tenue par un interm\u00e9diaire<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Nominatif<\/th>\n<td>Inscription identifi\u00e9e aupr\u00e8s de l\u2019\u00e9metteur selon la forme<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cat\u00e9gorie d\u2019action<\/th>\n<td>Droits \u00e9conomiques et politiques attach\u00e9s au titre<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise d\u00e9tient 200 actions sur un compte ouvert chez un interm\u00e9diaire. Le relev\u00e9 identifie les titres et leur titulaire. Cette organisation de la conservation ne suffit pas \u00e0 d\u00e9cider si les actions rel\u00e8vent des participations ou des placements de tr\u00e9sorerie.<\/p>\n<blockquote><p>La forme \u00ab au porteur \u00bb d\u00e9crit un mode de tenue des titres, pas une absence g\u00e9n\u00e9rale d\u2019identification du propri\u00e9taire.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Rapprocher relev\u00e9s et quantit\u00e9s comptabilis\u00e9es.<\/li>\n<li>Identifier les droits de la cat\u00e9gorie.<\/li>\n<li>S\u00e9parer conservation du titre et classement comptable.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une action au porteur est-elle forc\u00e9ment un document papier ?<\/h3>\n<p>Non. Dans le fonctionnement contemporain des march\u00e9s concern\u00e9s, la d\u00e9tention s\u2019organise par inscription en compte. L\u2019expression historique ne d\u00e9crit pas n\u00e9cessairement un certificat <a href=\"\/vocabulaire\/vocabulaire-comptabilite-m\/materiel.php\">mat\u00e9riel<\/a>.<\/p>\n<h3>Le dividende change-t-il automatiquement avec la forme de d\u00e9tention ?<\/h3>\n<p>La forme de conservation ne suffit pas \u00e0 r\u00e9pondre. Les droits d\u00e9pendent notamment de la cat\u00e9gorie et des dispositions applicables \u00e0 la soci\u00e9t\u00e9.<\/p>\n<h3>Quel document permet de rapprocher les titres ?<\/h3>\n<p>Les relev\u00e9s de conservation, contrats et avis d\u2019op\u00e9ration permettent de suivre les quantit\u00e9s, prix et revenus. Ils doivent \u00eatre rapproch\u00e9s des \u00e9critures sans confondre valeur nominale, <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> d\u2019entr\u00e9e et valeur retenue \u00e0 la cl\u00f4ture.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Action au porteur : d\u00e9finition et identification du d\u00e9tenteur Une action au porteur est un titre dont la tenue de [&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-486","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/486","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=486"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/486\/revisions"}],"predecessor-version":[{"id":1044,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/486\/revisions\/1044"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}