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Il s'agit d'une subdivision du compte 261 \"Titres de participation\" qui enregistre les droits dans le capital d'autres entités, matérialisés ou non par des titres, qui créent un lien durable avec celles-ci.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"Ce compte permet d'enregistrer :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Les actions détenues dans d'autres sociétés dans lesquelles l'entreprise exerce une influence notable ou un contrôle",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Les titres acquis en vue d'assurer une présence significative dans une autre entité",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Les participations stratégiques qui représentent un investissement à long terme",[],{},{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Contrairement aux comptes de la classe 50 (Valeurs mobilières de placement) qui concernent des placements à court terme, le compte 2611 enregistre des titres destinés à être conservés durablement et qui représentent un intérêt stratégique pour l'entreprise détentrice.",[],{},{"nodeType":95,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Quand utiliser le compte 2611 ?",[],{},{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Le compte 2611 est utilisé dans les situations suivantes :",[],{},{"nodeType":118,"data":174,"content":175},{},[176,186,196,206,216],{"nodeType":122,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Lors de l'acquisition d'actions dans une autre société avec l'intention de créer ou maintenir un lien durable",[],{},{"nodeType":122,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Quand l'entreprise détient une participation significative (généralement à partir de 10% du capital) lui permettant d'exercer une influence sur la société émettrice",[],{},{"nodeType":122,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Pour comptabiliser les actions reçues lors d'une augmentation de capital par incorporation de réserves dans une société où l'on détient déjà une participation",[],{},{"nodeType":122,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Dans le cadre d'une stratégie de groupe impliquant des prises de participation dans des filiales ou des sociétés apparentées",[],{},{"nodeType":122,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Lors de la transformation de créances en titres de participation",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Le compte 2611 est débité de la valeur d'apport ou du coût d'acquisition des actions, 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 selon l'origine de l'acquisition.",[],{},{"nodeType":95,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Quels sont les impacts fiscaux du compte 2611 ?",[],{},{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"L'utilisation du compte 2611 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":118,"data":248,"content":249},{},[250,260,270,280,290],{"nodeType":122,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Régime des plus-values : Les plus-values de cession de titres de participation détenus depuis au moins deux ans bénéficient d'un régime d'exonération partielle (quote-part de frais et charges de 12% du montant brut des plus-values réalisées)",[],{},{"nodeType":122,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Régime mère-fille : Les dividendes reçus de filiales dont la société mère détient au moins 5% du capital peuvent bénéficier d'une exonération d'impôt sur les sociétés (sous réserve d'une quote-part de frais et charges de 5%)",[],{},{"nodeType":122,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Dépréciation des titres : Les dépréciations constatées sur les titres de participation (compte 2961) sont généralement non déductibles fiscalement, mais doivent être suivies dans un état de suivi des plus-values en sursis d'imposition",[],{},{"nodeType":122,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Droits d'enregistrement : L'acquisition d'actions peut être soumise à des droits d'enregistrement variables selon la nature de la société émettrice",[],{},{"nodeType":122,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Intégration fiscale : Les participations significatives peuvent permettre la constitution d'un groupe fiscalement intégré, offrant la possibilité de compenser les résultats bénéficiaires et déficitaires des sociétés membres",[],{},{"nodeType":95,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"3 points clés à retenir sur le compte 2611",[],{},{"nodeType":118,"data":308,"content":309},{},[310,320,330],{"nodeType":122,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Le compte 2611 est dédié aux actions détenues dans le cadre d'une stratégie d'investissement durable, permettant une influence notable ou un contrôle sur d'autres entités, contrairement aux actions comptabilisées en valeurs mobilières de placement.",[],{},{"nodeType":122,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Les titres enregistrés au compte 2611 font l'objet d'une évaluation à la clôture de l'exercice et peuvent nécessiter la comptabilisation d'une dépréciation si leur valeur d'utilité devient inférieure à leur coût d'acquisition.",[],{},{"nodeType":122,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Le régime fiscal applicable aux actions comptabilisées au compte 2611 est généralement favorable, notamment concernant l'imposition des plus-values de cession et des dividendes reçus, sous certaines conditions de durée de détention et de pourcentage de participation.",[],{},"compte-2611-actions",false,[343],{"metadata":344,"sys":347,"fields":359},{"tags":345,"concepts":346},[],[],{"space":348,"id":350,"type":16,"createdAt":351,"updatedAt":352,"environment":353,"publishedVersion":355,"revision":62,"contentType":356,"locale":29},{"sys":349},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":354},{"id":21,"type":12,"linkType":22},24,{"sys":357},{"type":12,"linkType":27,"id":358},"category",{"contentfulName":360,"modelCategoryName":361,"slug":362,"contentTypeSlug":363,"metaTitle":365,"metaDescription":366,"mainTitle":367,"subtitle":384,"heroImage":385,"ctaButton":407,"ctaLink":408},"Fiches pratiques - 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