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Plus précisément, il appartient à la catégorie 50 des valeurs mobilières de placement.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet d'enregistrer la valeur d'acquisition des titres conférant un droit de propriété, autres que les actions ordinaires (comptabilisées au compte 503) et les actions propres de l'entreprise (comptabilisées au compte 502). Il s'agit donc de tous les autres instruments financiers qui confèrent à leur détenteur un droit de propriété sur l'entité émettrice.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Parmi les titres pouvant être enregistrés dans ce compte, on peut notamment citer :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158,168,178],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les certificats d'investissement",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les parts de fonds communs de placement",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Les parts d'OPCVM (Organismes de Placement Collectif en Valeurs Mobilières)",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les parts sociales de sociétés autres que celles constituant des participations",[],{},{"nodeType":128,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Les droits préférentiels de souscription",[],{},{"nodeType":128,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Tout autre titre conférant un droit de propriété et détenu à court terme dans une perspective de placement",[],{},{"nodeType":95,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Quand utiliser le compte 504 ?",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Le compte 504 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":203,"content":204},{},[205,215,225,235],{"nodeType":128,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Lors de l'acquisition de titres de propriété autres que des actions ordinaires ou des actions propres, dans une optique de placement à court terme (moins d'un an)",[],{},{"nodeType":128,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Quand l'entreprise investit sa trésorerie excédentaire dans des instruments financiers conférant un droit de propriété et facilement négociables",[],{},{"nodeType":128,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Pour comptabiliser des titres reçus en rémunération d'une créance ou d'un service, lorsque ces titres sont destinés à être cédés à court terme",[],{},{"nodeType":128,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Lors de l'acquisition de parts d'OPCVM ou de FCP destinées à être conservées moins d'un an",[],{},{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Il est important de noter que ce compte ne doit être utilisé que pour les titres destinés à être détenus à court terme. Si l'intention est de conserver ces titres durablement (plus d'un an), ils doivent être comptabilisés dans la classe 2, notamment au compte 271 \"Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)\".",[],{},{"nodeType":95,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Quels sont les impacts fiscaux du compte 504 ?",[],{},{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"L'utilisation du compte 504 implique plusieurs conséquences fiscales importantes :",[],{},{"nodeType":124,"data":267,"content":268},{},[269,279,289,299,309],{"nodeType":128,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Imposition des plus-values : Les plus-values réalisées lors de la cession de titres enregistrés au compte 504 sont soumises au régime des plus-values à court terme si les titres ont été détenus moins de deux ans. Elles sont intégrées au résultat imposable de l'entreprise au taux normal de l'impôt sur les sociétés.",[],{},{"nodeType":128,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Déductibilité des moins-values : Les moins-values constatées lors de la cession de ces titres sont déductibles du résultat fiscal de l'entreprise.",[],{},{"nodeType":128,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Provisions pour dépréciation : Si la valeur de marché des titres devient inférieure à leur valeur d'acquisition, une dépréciation doit être constatée. Cette provision est fiscalement déductible sous certaines conditions.",[],{},{"nodeType":128,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Revenus des titres : Les revenus générés par ces titres (dividendes, intérêts, etc.) sont imposables dans la catégorie des produits financiers au taux normal de l'impôt sur les sociétés.",[],{},{"nodeType":128,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Règle du PEPS : Pour la détermination du résultat fiscal lors de la vente des titres, la méthode PEPS (Premier Entré, Premier Sorti) s'applique, considérant que les titres les plus anciens sont vendus en premier.",[],{},{"nodeType":95,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"3 points clés à retenir sur le compte 504",[],{},{"nodeType":124,"data":327,"content":328},{},[329,339,349],{"nodeType":128,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Le compte 504 permet d'enregistrer les valeurs mobilières de placement conférant un droit de propriété autres que les actions ordinaires (compte 503) et les actions propres (compte 502), dans une perspective de placement à court terme.",[],{},{"nodeType":128,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Lors de la cession, ce compte est crédité de la valeur comptable des titres, tandis que le résultat (profit ou perte) est enregistré respectivement au compte 7673 ou 6673.",[],{},{"nodeType":128,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Contrairement aux titres de participation (classe 2), les titres enregistrés au compte 504 ne sont pas destinés à influencer la politique de l'entreprise émettrice, mais constituent un placement de trésorerie temporaire.",[],{},"compte-504-autres-titres-conferant-un-droit-de-propriete",false,[362],{"metadata":363,"sys":366,"fields":378},{"tags":364,"concepts":365},[],[],{"space":367,"id":369,"type":16,"createdAt":370,"updatedAt":371,"environment":372,"publishedVersion":374,"revision":62,"contentType":375,"locale":29},{"sys":368},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":373},{"id":21,"type":12,"linkType":22},24,{"sys":376},{"type":12,"linkType":27,"id":377},"category",{"contentfulName":379,"modelCategoryName":380,"slug":381,"contentTypeSlug":382,"metaTitle":384,"metaDescription":385,"mainTitle":386,"subtitle":403,"heroImage":404,"ctaButton":426,"ctaLink":427},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[383],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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