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Il permet ainsi de présenter la situation réelle de l'entreprise concernant ses engagements sur titres de participation.",{},[],{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"data":153,"marks":154},"Quand utiliser le compte 269 ?",{},[],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"data":160,"marks":161},"Le compte 269 est utilisé dans les situations suivantes :",{},[],{"nodeType":117,"data":163,"content":164},{},[165,175,185],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"data":173,"marks":174},"Lors de la souscription ou acquisition de titres de participation dont le paiement est échelonné ou différé",{},[],{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"data":183,"marks":184},"Quand une entreprise s'engage à acquérir des titres de participation mais n'a pas 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