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Selon le Plan Comptable Général 2025, le compte 272 se subdivise en deux sous-comptes principaux :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Le compte 2721 - Obligations : pour les titres représentatifs d'emprunts émis par des sociétés ou organismes",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 2722 - Bons : pour les titres de créance à plus court terme",[],{},{"nodeType":87,"data":139,"content":140},{},[141],{"nodeType":82,"value":142,"marks":143,"data":144},"Les intérêts courus sur ces titres immobilisés sont enregistrés dans le compte 27682 - Intérêts courus sur titres immobilisés (droit de créance).",[],{},{"nodeType":95,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Quand utiliser le compte 272 ?",[],{},{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Le compte 272 est utilisé dans les situations suivantes :",[],{},{"nodeType":114,"data":160,"content":161},{},[162,172,182,192],{"nodeType":118,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Lors de l'acquisition de titres obligataires ou autres titres de créance que l'entreprise a l'intention de conserver durablement (au-delà d'un exercice comptable)",[],{},{"nodeType":118,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Pour comptabiliser des placements à long terme qui ne sont pas des participations stratégiques (qui seraient alors enregistrées en compte 26) mais qui représentent un investissement durable",[],{},{"nodeType":118,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Quand l'entreprise acquiert des obligations ou bons émis par d'autres entités (entreprises, État, collectivités) avec l'intention de les détenir jusqu'à leur échéance ou pour une longue période",[],{},{"nodeType":118,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Pour distinguer les placements obligataires à long terme des valeurs mobilières de placement (comptes 506, 507, 508) qui sont des placements temporaires de trésorerie",[],{},{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Le compte 272 est crédité lors de la cession des titres, par le débit du compte 6671 \"Valeurs comptables des immobilisations financières cédées\" pour la valeur comptable des titres cédés.",[],{},{"nodeType":95,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Quels sont les impacts fiscaux du compte 272 ?",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"L'utilisation du compte 272 implique plusieurs conséquences fiscales importantes :",[],{},{"nodeType":114,"data":224,"content":225},{},[226,236,246,256,266],{"nodeType":118,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Régime des plus-values à long terme : Les plus-values réalisées lors de la cession de titres immobilisés détenus depuis au moins deux ans peuvent bénéficier du régime des plus-values à long terme, avec un taux d'imposition potentiellement plus avantageux que celui des plus-values à court terme",[],{},{"nodeType":118,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Traitement des intérêts : Les intérêts générés par ces titres sont imposables dans la catégorie des produits financiers et sont soumis à l'impôt sur les sociétés au taux de droit commun",[],{},{"nodeType":118,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Dépréciation fiscalement déductible : En cas de baisse de valeur des titres, l'entreprise peut constater une dépréciation qui est généralement déductible fiscalement, sous certaines conditions",[],{},{"nodeType":118,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Distinction avec les titres de participation : Contrairement aux titres de participation (compte 26), les titres immobilisés du compte 272 ne bénéficient pas du régime des sociétés mères et filiales, ni de l'exonération à 95% des plus-values de cession",[],{},{"nodeType":118,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Évaluation à la clôture : À la clôture de l'exercice, ces titres doivent être évalués à leur valeur actuelle, ce qui peut entraîner la comptabilisation de dépréciations ayant un impact sur le résultat fiscal",[],{},{"nodeType":95,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"3 points clés à retenir sur le compte 272",[],{},{"nodeType":284,"data":285,"content":286},"ordered-list",{},[287,297,307],{"nodeType":118,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Le compte 272 enregistre uniquement les titres immobilisés conférant un droit de créance (obligations, bons) et non ceux 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