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Il permet de suivre les montants restant à payer aux vendeurs ou intermédiaires financiers suite à l'achat de titres classés en VMP.\n\nCe compte fonctionne en relation directe avec le compte 50 « Valeurs mobilières de placement » qui enregistre à son débit la valeur d'acquisition des titres concernés. Les principales catégories de valeurs mobilières de placement concernées sont :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les actions propres (compte 502)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les actions (compte 503)",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les obligations (compte 506)",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Les bons du Trésor et bons de caisse à court terme (compte 507)",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Les autres valeurs mobilières de placement (compte 508)",[],{},{"nodeType":95,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Quand utiliser le compte 464 ?",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 464 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":179,"content":180},{},[181,191,201,211],{"nodeType":114,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Lors de l'acquisition de valeurs mobilières de placement dont le règlement n'est pas immédiat",[],{},{"nodeType":114,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Pour enregistrer la dette correspondant au prix d'achat des titres acquis avant leur règlement effectif",[],{},{"nodeType":114,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Dans le cadre d'opérations avec des intermédiaires financiers (courtiers, agents de change) lorsque le délai de règlement est différé",[],{},{"nodeType":114,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Pour les achats à terme de valeurs mobilières de placement",[],{},{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Le mécanisme comptable standard consiste à :",[],{},{"nodeType":229,"data":230,"content":231},"ordered-list",{},[232,242,252],{"nodeType":114,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Débiter le compte 50 « Valeurs mobilières de placement » du montant d'acquisition des titres",[],{},{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Créditer simultanément le compte 464 « Dettes sur acquisitions de valeurs mobilières de placement » du même montant",[],{},{"nodeType":114,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Débiter ultérieurement le compte 464 lors du règlement effectif, en contrepartie d'un crédit au compte de trésorerie concerné",[],{},{"nodeType":95,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Quels sont les impacts fiscaux du compte 464 ?",[],{},{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"L'utilisation du compte 464 présente plusieurs implications fiscales et comptables :",[],{},{"nodeType":110,"data":277,"content":278},{},[279,289,299,309,319],{"nodeType":114,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Distinction entre actif circulant et immobilisations financières : Les valeurs mobilières de placement sont considérées comme des actifs circulants, contrairement aux titres immobilisés (comptes 27). Cette distinction est importante pour l'application des règles fiscales différenciées.",[],{},{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Évaluation à la clôture : Les valeurs mobilières de placement font l'objet d'une évaluation à la clôture de l'exercice selon la méthode du prix moyen pondéré (PMP) ou FIFO (premier entré, premier sorti).",[],{},{"nodeType":114,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Déductibilité des charges financières : Les frais d'acquisition des VMP sont généralement comptabilisés en charges. Ces frais sont fiscalement déductibles dans l'exercice où ils sont engagés.",[],{},{"nodeType":114,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Traitement des moins-values latentes : Les dépréciations constatées sur les VMP donnent lieu à la constitution de provisions fiscalement déductibles (compte 4965 « Dépréciations des comptes de créances sur cessions de valeurs mobilières de placement »).",[],{},{"nodeType":114,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Régime des plus et moins-values de cession : Les résultats de cession des VMP sont enregistrés dans les comptes 6673 « Charges nettes sur cessions de valeurs mobilières de placement » ou 7673 « Produits nets sur cessions de valeurs mobilières de placement » selon qu'il s'agit d'une perte ou d'un profit.",[],{},{"nodeType":95,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"3 point clés à retenir sur le compte 464",[],{},{"nodeType":110,"data":337,"content":338},{},[339,349,359],{"nodeType":114,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Le compte 464 permet d'enregistrer temporairement les dettes liées à l'acquisition de valeurs mobilières de placement, en contrepartie du compte 50 qui enregistre les titres à l'actif du bilan.",[],{},{"nodeType":114,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Ce compte fait partie des comptes de tiers et non des comptes financiers, bien qu'il soit directement lié aux opérations sur VMP.",[],{},{"nodeType":114,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"Contrairement aux dettes sur immobilisations financières (compte 404), le compte 464 concerne uniquement les placements à court terme destinés à une gestion de trésorerie.",[],{},"compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",false,[372],{"metadata":373,"sys":376,"fields":388},{"tags":374,"concepts":375},[],[],{"space":377,"id":379,"type":16,"createdAt":380,"updatedAt":381,"environment":382,"publishedVersion":384,"revision":62,"contentType":385,"locale":29},{"sys":378},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":383},{"id":21,"type":12,"linkType":22},24,{"sys":386},{"type":12,"linkType":27,"id":387},"category",{"contentfulName":389,"modelCategoryName":390,"slug":391,"contentTypeSlug":392,"metaTitle":394,"metaDescription":395,"mainTitle":396,"subtitle":413,"heroImage":414,"ctaButton":436,"ctaLink":437},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[393],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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