[{"data":1,"prerenderedAt":27516},["ShallowReactive",2],{"tip-plan-comptable-compte-261-titres-de-participation":3,"plan-comptable-compte-261-titres-de-participation-similars":310},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-261-titres-de-participation",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","4UIsYjSD0MfqfB8BidEnOz","Entry","2025-04-25T13:18:20.296Z","2025-05-26T13:17:25.277Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":240,"faq_structured_data":241,"category":242},"Compte 261 - Titres de participation",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,140,147,190,197],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 261",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,100,104,109,113,118,122,127,131,136],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 261 \"Titres de participation\" est destiné à ",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"enregistrer les investissements réalisés par une entreprise dans l'achat d'actions ou de parts sociales d'autres entreprises",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103},", avec l'intention d'établir une relation durable et d'exercer une influence notable sur ces dernières.\n\nSelon l'article 221-3 du Plan Comptable Général 2025, constituent des participations \"les droits dans le capital d'autres personnes morales, matérialisés ou non par des titres, qui, en créant un lien durable avec celles-ci, sont destinés à contribuer à l'activité de la société détentrice\". ",[],{},{"nodeType":82,"value":105,"marks":106,"data":108},"Sont présumés être des participations les titres représentant une fraction du capital supérieure à 10%",[107],{"type":98},{},{"nodeType":82,"value":110,"marks":111,"data":112},".\n\nCe compte est débité de la valeur d'apport ou du coût d'acquisition des titres, par le crédit du compte 101 \"Capital\", du compte 456 \"Associés - Opérations sur le capital\", du compte 404 \"Fournisseurs d'immobilisations\", du compte 269 \"Versements restant à effectuer sur titres de participation non libérés\" ou des comptes financiers.\n\n",[],{},{"nodeType":82,"value":114,"marks":115,"data":117},"Sens du compte :",[116],{"type":98},{},{"nodeType":82,"value":119,"marks":120,"data":121}," Débiteur\n\n",[],{},{"nodeType":82,"value":123,"marks":124,"data":126},"Contrepartie fréquente :",[125],{"type":98},{},{"nodeType":82,"value":128,"marks":129,"data":130}," 512 \"Banques\"\n\n",[],{},{"nodeType":82,"value":132,"marks":133,"data":135},"Comptes liés :",[134],{"type":98},{},{"nodeType":82,"value":137,"marks":138,"data":139}," 2961 \"Dépréciations des titres de participation\"",[],{},{"nodeType":78,"data":141,"content":142},{},[143],{"nodeType":82,"value":144,"marks":145,"data":146},"Quand utiliser le compte 261 ?",[],{},{"nodeType":87,"data":148,"content":149},{},[150,154,159,163,168,172,177,181,186],{"nodeType":82,"value":151,"marks":152,"data":153},"Le compte 261 est utilisé dans les situations suivantes :\n\n1. ",[],{},{"nodeType":82,"value":155,"marks":156,"data":158},"Lors de l'acquisition stratégique de titres",[157],{"type":98},{},{"nodeType":82,"value":160,"marks":161,"data":162}," : Quand une entreprise acquiert des parts sociales ou des actions d'une autre société avec l'intention d'établir une relation durable et d'exercer une influence significative (généralement matérialisée par une détention d'au moins 10% du capital).\n\n2. ",[],{},{"nodeType":82,"value":164,"marks":165,"data":167},"Pour distinguer les investissements durables des placements",[166],{"type":98},{},{"nodeType":82,"value":169,"marks":170,"data":171}," : Contrairement aux titres immobilisés (compte 27) ou aux valeurs mobilières de placement (compte 50), les titres de participation reflètent un engagement stratégique à long terme.\n\n3. ",[],{},{"nodeType":82,"value":173,"marks":174,"data":176},"Lors d'opérations de restructuration",[175],{"type":98},{},{"nodeType":82,"value":178,"marks":179,"data":180}," : Dans le cadre de fusions, acquisitions ou réorganisations d'entreprises.\n\n4. ",[],{},{"nodeType":82,"value":182,"marks":183,"data":185},"Pour suivre les relations entre sociétés d'un groupe",[184],{"type":98},{},{"nodeType":82,"value":187,"marks":188,"data":189}," : Les participations permettent de matérialiser comptablement les liens entre sociétés mères et filiales.\n\nÀ toute autre date que leur date d'entrée, les titres de participation sont évalués à leur valeur d'utilité, représentant ce que l'entité accepterait de décaisser pour obtenir cette participation si elle avait à l'acquérir. Pour cette estimation, peuvent être pris en considération : rentabilité et perspective de rentabilité, capitaux propres, perspectives de réalisation, conjoncture économique, cours moyens de bourse du dernier mois, ainsi que les motifs d'appréciation sur lesquels repose la transaction d'origine.",[],{},{"nodeType":78,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"Implications fiscales du compte 261",[],{},{"nodeType":87,"data":198,"content":199},{},[200,204,209,213,218,222,227,231,236],{"nodeType":82,"value":201,"marks":202,"data":203},"Les titres de participation bénéficient d'un régime fiscal spécifique, particulièrement avantageux pour les entreprises :\n\n1. ",[],{},{"nodeType":82,"value":205,"marks":206,"data":208},"Régime des plus-values à long terme",[207],{"type":98},{},{"nodeType":82,"value":210,"marks":211,"data":212}," : Les plus-values réalisées lors de la cession de titres de participation détenus depuis au moins deux ans peuvent bénéficier d'une exonération d'impôt sur les sociétés, sous réserve d'une quote-part de frais et charges généralement fixée à 12% du montant brut des plus-values.\n\n2. ",[],{},{"nodeType":82,"value":214,"marks":215,"data":217},"Régime mère-fille",[216],{"type":98},{},{"nodeType":82,"value":219,"marks":220,"data":221}," : Les dividendes reçus de filiales dans lesquelles la société mère détient au moins 5% du capital peuvent être exonérés d'impôt sur les sociétés, sous réserve là encore d'une quote-part de frais et charges.\n\n3. ",[],{},{"nodeType":82,"value":223,"marks":224,"data":226},"Déductibilité des dépréciations",[225],{"type":98},{},{"nodeType":82,"value":228,"marks":229,"data":230}," : Les dépréciations constatées sur les titres de participation sont généralement déductibles fiscalement, permettant d'optimiser la charge fiscale en cas de baisse de valeur des participations.\n\n4. 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