{"id":583,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=583"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-f930944b24b457133bba","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-r\/reserves.php","title":{"rendered":"R\u00e9serves comptables : origine et distinction avec la tr\u00e9sorerie"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>R\u00e9serves comptables : origine et distinction avec la tr\u00e9sorerie<\/h1>\n<p><strong>Les r\u00e9serves sont des sommes inscrites dans les capitaux propres, provenant notamment de b\u00e9n\u00e9fices ant\u00e9rieurs affect\u00e9s \u00e0 cette rubrique.<\/strong> Leur constitution r\u00e9sulte des r\u00e8gles et des d\u00e9cisions applicables \u00e0 l\u2019entit\u00e9.<\/p>\n<p>Leur intitul\u00e9 pr\u00e9cise leur nature : r\u00e9serve l\u00e9gale, statutaire ou autre r\u00e9serve, selon les cas. L\u2019affectation intervient apr\u00e8s la d\u00e9termination du <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a>. Elle ne correspond pas \u00e0 une charge d\u00e9duite pour calculer le b\u00e9n\u00e9fice de l\u2019exercice concern\u00e9.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur r\u00e9serves comptables<\/strong><\/p>\n<ul>\n<li>R\u00e9serve : Affectation dans les <a href=\"\/vocabulaire\/capitaux-propres.php\">capitaux propres<\/a>.<\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">Provision<\/a> : Obligation incertaine r\u00e9pondant \u00e0 des conditions.<\/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 r\u00e9serve n\u2019impose pas que le m\u00eame montant soit conserv\u00e9 sur un compte bancaire s\u00e9par\u00e9. Les ressources correspondantes peuvent financer l\u2019activit\u00e9. L\u2019utilisation ou la distribution \u00e9ventuelle d\u00e9pend de la nature de la r\u00e9serve et du cadre juridique applicable.<\/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\">R\u00e9serve<\/th>\n<td>Affectation dans les capitaux propres<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Provision<\/th>\n<td>Obligation incertaine r\u00e9pondant \u00e0 des conditions<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Tr\u00e9sorerie<\/th>\n<td>Disponibilit\u00e9s et financements mon\u00e9taires concern\u00e9s<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un b\u00e9n\u00e9fice de 12 000 euros est affect\u00e9 pour 3 000 euros \u00e0 une r\u00e9serve et pour 9 000 euros au report \u00e0 nouveau, dans un exemple o\u00f9 cette r\u00e9partition est admise. Les capitaux propres changent de pr\u00e9sentation, sans cr\u00e9ation d\u2019un nouveau revenu et sans mouvement de banque automatique.<\/p>\n<blockquote><p>La r\u00e9serve est une rubrique de financement au bilan. Elle ne constitue ni une provision pour risque ni une enveloppe bancaire r\u00e9serv\u00e9e.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Rapprocher les montants des d\u00e9cisions d\u2019affectation.<\/li>\n<li>Identifier la nature de chaque r\u00e9serve.<\/li>\n<li>Contr\u00f4ler les mouvements entre exercices.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une dotation en r\u00e9serve diminue-t-elle le r\u00e9sultat ?<\/h3>\n<p>Elle r\u00e9partit le r\u00e9sultat apr\u00e8s son calcul. Elle n\u2019est pas une charge d\u2019exploitation de la p\u00e9riode.<\/p>\n<h3>Toutes les r\u00e9serves sont-elles distribuables ?<\/h3>\n<p>Non. Les possibilit\u00e9s diff\u00e8rent selon leur nature, les r\u00e8gles de l\u2019entit\u00e9 et sa situation. Le solde comptable ne suffit pas \u00e0 r\u00e9pondre.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un emprunt 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>R\u00e9serves comptables : origine et distinction avec la tr\u00e9sorerie Les r\u00e9serves sont des sommes inscrites dans les capitaux propres, provenant [&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-583","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/583","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=583"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/583\/revisions"}],"predecessor-version":[{"id":1000,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/583\/revisions\/1000"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}