{"id":573,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=573"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-4859483817eff71ed297","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-p\/definition-prime-emission-et-prime-de-fusion.php","title":{"rendered":"Prime d\u2019\u00e9mission et prime de fusion : d\u00e9finition et distinction"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Prime d\u2019\u00e9mission et prime de fusion : d\u00e9finition et distinction<\/h1>\n<p><strong>Une prime d\u2019\u00e9mission repr\u00e9sente notamment la diff\u00e9rence entre le prix d\u2019\u00e9mission de titres nouveaux et leur valeur nominale.<\/strong> Une prime de fusion r\u00e9sulte d\u2019une op\u00e9ration de fusion selon les modalit\u00e9s de valorisation et de r\u00e9mun\u00e9ration retenues.<\/p>\n<p>La prime se distingue du capital social, m\u00eame si les deux figurent dans les <a href=\"\/vocabulaire\/capitaux-propres.php\">capitaux propres<\/a>. Elle ne constitue pas un produit de vente. Le dossier doit pr\u00e9ciser le nombre de titres, leur nominal et les valeurs retenues dans l\u2019op\u00e9ration.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur prime d\u2019\u00e9mission et prime de fusion<\/strong><\/p>\n<ul>\n<li>Nominal : Fraction inscrite au capital.<\/li>\n<li>Prix d\u2019\u00e9mission : Montant demand\u00e9 par titre.<\/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>Une prime de fusion ne doit pas \u00eatre calcul\u00e9e sans examiner le trait\u00e9, la valeur des apports et les r\u00e8gles applicables. Les situations de boni ou de mali de fusion suivent une analyse sp\u00e9cifique et ne sont pas des synonymes g\u00e9n\u00e9raux de la prime.<\/p>\n<p>Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> distingue les ressources propres et les obligations envers les tiers. Le calendrier de remboursement d\u00e9crit un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>, alors que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> d\u00e9crit des <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et des produits. Le suivi doit relier les contrats, les mouvements et les soldes sans assimiler une ressource re\u00e7ue \u00e0 un b\u00e9n\u00e9fice.<\/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\">Nominal<\/th>\n<td>Fraction inscrite au capital<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Prix d\u2019\u00e9mission<\/th>\n<td>Montant demand\u00e9 par titre<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Prime<\/th>\n<td>Diff\u00e9rence d\u00e9termin\u00e9e dans l\u2019op\u00e9ration<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Cent actions nouvelles de nominal 10 euros sont \u00e9mises \u00e0 15 euros. Le versement total atteint 1 500 euros : 1 000 euros de capital et 500 euros de prime d\u2019\u00e9mission, avant les autres \u00e9l\u00e9ments \u00e9ventuels de l\u2019op\u00e9ration.<\/p>\n<blockquote><p>La prime d\u2019\u00e9mission finance l\u2019entit\u00e9 dans les capitaux propres ; elle ne constitue pas du chiffre d\u2019affaires.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Rapprocher d\u00e9cisions et calculs.<\/li>\n<li>V\u00e9rifier nombre et nominal des titres.<\/li>\n<li>Distinguer apport, prime et <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a>.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>La prime d\u2019\u00e9mission augmente-t-elle le b\u00e9n\u00e9fice ?<\/h3>\n<p>Non. Elle rel\u00e8ve du financement en capitaux propres, pas d\u2019un produit d\u2019exploitation.<\/p>\n<h3>Prime de fusion et boni de fusion sont-ils identiques ?<\/h3>\n<p>Non. Ces termes r\u00e9pondent \u00e0 des calculs et situations distincts qui doivent \u00eatre examin\u00e9s dans le dossier de l\u2019op\u00e9ration.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> peut augmenter les disponibilit\u00e9s sans cr\u00e9er de produit d\u2019exploitation. \u00c0 l\u2019inverse, certains frais et int\u00e9r\u00eats affectent le r\u00e9sultat. La qualification de chaque composante \u00e9vite de commenter un encaissement global comme une performance.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prime d\u2019\u00e9mission et prime de fusion : d\u00e9finition et distinction Une prime d\u2019\u00e9mission repr\u00e9sente notamment la diff\u00e9rence entre le prix [&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-573","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/573","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=573"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/573\/revisions"}],"predecessor-version":[{"id":1120,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/573\/revisions\/1120"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}