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Selon le Plan Comptable Général 2025, ce compte se subdivise en deux sous-comptes principaux :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 2771 - Actions propres ou parts propres : enregistre les actions propres acquises par la société en dehors d'une procédure d'annulation.",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 2772 - Actions propres ou parts propres en voie d'annulation : enregistre les titres rachetés explicitement en vue de leur annulation.",[],{},{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Ce compte permet de distinguer les actions propres considérées comme des immobilisations financières (compte 277) de celles comptabilisées en valeurs mobilières de placement (compte 502) qui concernent les rachats pour régularisation des cours de bourse ou attribution aux salariés.",[],{},{"nodeType":95,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Quand utiliser le compte 277 ?",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 277 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":156,"content":157},{},[158,168,178],{"nodeType":114,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Lorsque la société rachète ses propres actions ou parts sociales pour les conserver durablement, sans intention immédiate de les revendre ou de les attribuer aux salariés.",[],{},{"nodeType":114,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lorsque la société acquiert ses propres titres en vue de procéder à une réduction de capital (sous-compte 2772).",[],{},{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lors du reclassement d'actions propres initialement comptabilisées en valeurs mobilières de placement (compte 502) vers les immobilisations financières.",[],{},{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"L'utilisation du compte 277 implique généralement une intention de détention plus longue que pour les actions comptabilisées au compte 502. Les actions propres affectées spécifiquement à un plan d'attribution aux salariés, initialement comptabilisées au compte 2771, doivent être transférées au compte 502-1 lors de leur affectation à ce plan.",[],{},{"nodeType":95,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Quels sont les impacts fiscaux du compte 277 ?",[],{},{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"L'utilisation du compte 277 pour comptabiliser des actions propres comporte plusieurs implications fiscales et comptables :",[],{},{"nodeType":110,"data":210,"content":211},{},[212,222,232,242],{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Réduction de capital : Lorsque des actions sont rachetées en vue de leur annulation (compte 2772), l'opération entraîne une réduction de capital. Si le prix de rachat est inférieur à la valeur nominale des actions, la différence est inscrite dans un compte similaire aux primes d'émission. Si le prix est supérieur, l'excédent est imputé sur un compte distribuable de situation nette.",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Cession des titres : En cas de cession ultérieure d'actions propres comptabilisées au compte 2771, la différence entre le prix de cession et la valeur comptable constitue un résultat exceptionnel (boni ou mali) qui est enregistré respectivement au crédit du compte 7783 ou au débit du compte 6783.",[],{},{"nodeType":114,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Évaluation et dépréciation : Les actions propres comptabilisées au compte 277 suivent les règles d'évaluation des immobilisations financières et peuvent faire l'objet d'une dépréciation si leur valeur d'utilité devient inférieure à leur coût d'acquisition.",[],{},{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Reclassement : Tout reclassement des actions propres, que ce soit au sein de la catégorie 502 ou vers le compte 277, s'effectue sur la base de la valeur nette comptable des actions à la date du reclassement.",[],{},{"nodeType":95,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"3 points clés à retenir sur le compte 277",[],{},{"nodeType":110,"data":260,"content":261},{},[262,272,282],{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Le compte 277 permet de distinguer clairement les actions propres détenues durablement (immobilisations financières) de celles destinées à des opérations de régulation ou d'attribution aux salariés (valeurs mobilières de placement au compte 502).",[],{},{"nodeType":114,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Le sous-compte 2772 est utilisé pour mémoire lors des rachats en vue d'annulation, ces titres ayant vocation à disparaître rapidement du bilan suite à la réduction de capital.",[],{},{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Le traitement comptable des actions propres varie selon l'objectif du rachat, ce qui impacte leur classification, leur évaluation et leur présentation dans les états financiers.",[],{},"compte-277-actions-propres-ou-parts-propres",false,[295],{"metadata":296,"sys":299,"fields":311},{"tags":297,"concepts":298},[],[],{"space":300,"id":302,"type":16,"createdAt":303,"updatedAt":304,"environment":305,"publishedVersion":307,"revision":62,"contentType":308,"locale":29},{"sys":301},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":306},{"id":21,"type":12,"linkType":22},24,{"sys":309},{"type":12,"linkType":27,"id":310},"category",{"contentfulName":312,"modelCategoryName":313,"slug":314,"contentTypeSlug":315,"metaTitle":317,"metaDescription":318,"mainTitle":319,"subtitle":336,"heroImage":337,"ctaButton":359,"ctaLink":360},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[316],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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