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Il permet de suivre les créances générées lors de la cession de titres considérés comme des placements à court terme et non comme des immobilisations financières.\n\nLe compte 465 s'inscrit dans la classe 4 du Plan Comptable Général 2025 qui regroupe l'ensemble des comptes de tiers. Son fonctionnement est directement lié aux comptes de la classe 5, notamment :",[],{},{"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 50 : Valeurs mobilières de placement (compte d'actif circulant)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les comptes 6673/7673 : Charges/Produits nets sur cessions de valeurs mobilières de placement",[],{},{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Ce compte permet d'isoler spécifiquement les créances issues des cessions de VMP des autres créances de l'entreprise, facilitant ainsi le suivi et l'analyse des opérations de placement.",[],{},{"nodeType":95,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Quand utiliser le compte 465 ?",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Le compte 465 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":156,"content":157},{},[158,191,201],{"nodeType":114,"data":159,"content":160},{},[161,168],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Lors de la cession de valeurs mobilières de placement : Au moment de la vente, ce compte est débité du prix de cession des titres, en contrepartie :",[],{},{"nodeType":110,"data":169,"content":170},{},[171,181],{"nodeType":114,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"du compte 7673 \"Produits nets sur cessions de valeurs mobilières de placement\" lorsque la cession génère un profit",[],{},{"nodeType":114,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"du compte 6673 \"Charges nettes sur cessions de valeurs mobilières de placement\" lorsque la cession génère une perte",[],{},{"nodeType":114,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Pendant la période entre la cession et le règlement : Le compte 465 reste débité tant que le produit de la vente n'a pas été encaissé, permettant ainsi de suivre cette créance",[],{},{"nodeType":114,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Lors de l'encaissement du produit de la cession : Le compte 465 est crédité par le débit d'un compte de trésorerie (généralement le compte 512 \"Banques\") pour solder la créance",[],{},{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"L'utilisation de ce compte est particulièrement importante dans les entreprises qui gèrent activement leur trésorerie à travers des placements à court terme.",[],{},{"nodeType":95,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Quels sont les impacts fiscaux du compte 465 ?",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"L'utilisation du compte 465 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":233,"content":234},{},[235,245,255,265,275],{"nodeType":114,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Imposition des plus-values : Les plus-values dégagées lors de la cession de valeurs mobilières de placement (enregistrées via le compte 7673) sont soumises à l'impôt sur les sociétés au taux de droit commun",[],{},{"nodeType":114,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Déductibilité des moins-values : Les moins-values constatées (enregistrées via le compte 6673) sont fiscalement déductibles du résultat imposable",[],{},{"nodeType":114,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Provisions pour dépréciation : Le compte 465 peut faire l'objet d'une dépréciation si le recouvrement de la créance devient incertain. Cette dépréciation est comptabilisée au crédit du compte 4965 \"Dépréciations des créances sur cessions de valeurs mobilières de placement\" et est généralement déductible fiscalement sous conditions",[],{},{"nodeType":114,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Distinction avec les cessions d'immobilisations financières : Contrairement aux cessions d'immobilisations financières (compte 462), les cessions de VMP relèvent du résultat courant et non du résultat exceptionnel, ce qui peut avoir un impact sur certains calculs fiscaux (participation des salariés, crédits d'impôts, etc.)",[],{},{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Traçabilité en cas de contrôle fiscal : L'utilisation du compte 465 permet de justifier facilement les opérations de cession de VMP en cas de contrôle fiscal",[],{},{"nodeType":95,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"3 point clés à retenir sur le compte 465",[],{},{"nodeType":110,"data":293,"content":294},{},[295,305,315],{"nodeType":114,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Le compte 465 enregistre exclusivement les créances issues de la vente de valeurs mobilières de placement, permettant de les distinguer des créances sur cessions d'immobilisations financières (compte 462).",[],{},{"nodeType":114,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Son fonctionnement est étroitement lié aux comptes de résultat 6673 et 7673 qui enregistrent respectivement les pertes et profits sur cessions de VMP.",[],{},{"nodeType":114,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Ce compte peut faire l'objet d'une dépréciation spécifique via le compte 4965 si le recouvrement de la créance devient incertain.",[],{},"compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",false,[328],{"metadata":329,"sys":332,"fields":344},{"tags":330,"concepts":331},[],[],{"space":333,"id":335,"type":16,"createdAt":336,"updatedAt":337,"environment":338,"publishedVersion":340,"revision":62,"contentType":341,"locale":29},{"sys":334},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":339},{"id":21,"type":12,"linkType":22},24,{"sys":342},{"type":12,"linkType":27,"id":343},"category",{"contentfulName":345,"modelCategoryName":346,"slug":347,"contentTypeSlug":348,"metaTitle":350,"metaDescription":351,"mainTitle":352,"subtitle":369,"heroImage":370,"ctaButton":392,"ctaLink":393},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[349],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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