{"id":592,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=592"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-91028ad961bcac7fb186","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-t\/titres-de-participation.php","title":{"rendered":"Titres de participation : classement et \u00e9valuation"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Titres de participation : classement et \u00e9valuation<\/h1>\n<p><strong>Les titres de participation sont des titres d\u00e9tenus dans une perspective durable, utile \u00e0 l\u2019activit\u00e9 de l\u2019entit\u00e9 d\u00e9tentrice.<\/strong> Leur classement repose sur l\u2019objectif et les caract\u00e9ristiques du lien avec l\u2019\u00e9metteur.<\/p>\n<p>Le dossier d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">acquisition<\/a> doit expliquer la finalit\u00e9 de la d\u00e9tention : coop\u00e9ration, influence ou contr\u00f4le, selon les circonstances. Une variation du cours ne transforme pas m\u00e9caniquement une <a href=\"\/vocabulaire\/participations.htm\">participation<\/a> en placement de tr\u00e9sorerie. Un changement r\u00e9el de destination exige une analyse document\u00e9e.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur titres de participation<\/strong><\/p>\n<ul>\n<li><a href=\"\/vocabulaire\/couts.php\">Co\u00fbt<\/a> d\u2019entr\u00e9e : Montant reconnu lors de l\u2019acquisition.<\/li>\n<li>Revenu : Distribution ou r\u00e9mun\u00e9ration selon sa nature.<\/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>Le co\u00fbt d\u2019entr\u00e9e et l\u2019\u00e9valuation \u00e0 la cl\u00f4ture suivent les r\u00e8gles du r\u00e9f\u00e9rentiel applicable. La situation et les perspectives de l\u2019entit\u00e9 d\u00e9tenue peuvent conduire \u00e0 une <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a>. Les dividendes per\u00e7us se distinguent des variations de valeur des titres.<\/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 participation 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\u2019acquisition 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\">Co\u00fbt d\u2019entr\u00e9e<\/th>\n<td>Montant reconnu lors de l\u2019acquisition<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Revenu<\/th>\n<td>Distribution ou r\u00e9mun\u00e9ration selon sa nature<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Valeur \u00e0 la cl\u00f4ture<\/th>\n<td>\u00c9valuation selon les r\u00e8gles applicables<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Des titres sont acquis pour 40 000 euros dans une perspective de lien durable. Une distribution ult\u00e9rieure de 2 000 euros ne ram\u00e8ne pas automatiquement le co\u00fbt comptable \u00e0 38 000 euros. Le revenu et la valeur des titres font l\u2019objet d\u2019analyses diff\u00e9rentes.<\/p>\n<blockquote><p>La valeur des titres et le revenu qu\u2019ils procurent sont deux informations \u00e0 suivre s\u00e9par\u00e9ment.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Conserver les motifs du classement.<\/li>\n<li>Rapprocher les mouvements du relev\u00e9 de titres.<\/li>\n<li>Documenter les indices de perte de valeur.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un pourcentage fixe suffit-il \u00e0 classer tous les titres ?<\/h3>\n<p>Des pr\u00e9somptions ou r\u00e8gles particuli\u00e8res peuvent exister, mais l\u2019analyse doit tenir compte du cadre applicable, des droits et de l\u2019objectif r\u00e9el de d\u00e9tention.<\/p>\n<h3>Les titres sont-ils amortis comme une machine ?<\/h3>\n<p>Les titres de participation ne suivent pas un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php\">plan d\u2019amortissement<\/a> li\u00e9 \u00e0 une consommation physique. Leur \u00e9valuation et leurs \u00e9ventuelles d\u00e9pr\u00e9ciations r\u00e9pondent \u00e0 une autre logique.<\/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, co\u00fbt d\u2019entr\u00e9e et valeur retenue \u00e0 la cl\u00f4ture.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Titres de participation : classement et \u00e9valuation Les titres de participation sont des titres d\u00e9tenus dans une perspective durable, utile [&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-592","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/592","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=592"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/592\/revisions"}],"predecessor-version":[{"id":1130,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/592\/revisions\/1130"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}