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Les obligations sont des titres financiers représentatifs d'une créance à moyen ou long terme émis par une entité publique ou privée.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la classe 5 - Comptes financiers, et plus précisément des comptes de valeurs mobilières de placement (compte 50). Selon le Plan Comptable Général 2025, le compte 506 se subdivise en deux sous-comptes :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 5061 : Titres cotés",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 5065 : Titres non cotés",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Ces subdivisions permettent de distinguer les obligations négociées sur un marché réglementé (titres cotés) de celles qui ne le sont pas (titres non cotés), facilitant ainsi le suivi et l'évaluation de ces actifs financiers.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 506 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 506 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":163,"content":164},{},[165,175,185,195,205],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Lors de l'acquisition d'obligations dans le cadre d'un placement à court terme des excédents de trésorerie",[],{},{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Pour comptabiliser les obligations détenues qui ne sont pas destinées à être conservées durablement (contrairement aux titres immobilisés comptabilisés dans les comptes 272 ou 273)",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Pour enregistrer les obligations cotées ou non cotées acquises avec l'intention de les revendre à court ou moyen terme",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lors de l'évaluation périodique de ces titres, notamment à la clôture de l'exercice",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Au moment de la cession des obligations, pour constater leur sortie du patrimoine",[],{},{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Le PCG 2025 précise que les écritures comptables relatives aux opérations d'acquisition, d'annulation ou de cession d'obligations suivent des règles similaires à celles applicables aux actions.",[],{},{"nodeType":95,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Quels sont les impacts fiscaux du compte 506 ?",[],{},{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"L'utilisation du compte 506 - Obligations implique plusieurs considérations fiscales importantes :",[],{},{"nodeType":117,"data":237,"content":238},{},[239,249,259,269],{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Évaluation à la clôture : À la clôture de l'exercice, les obligations inscrites au compte 506 sont évaluées à leur valeur probable de négociation. Les moins-values latentes font l'objet d'une dépréciation, tandis que les plus-values latentes ne sont pas comptabilisées, conformément au principe de prudence.",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Traitement des plus et moins-values : Par dérogation aux principes généraux, les plus-values et moins-values de cession des titres de placement sont comptabilisées directement en produits (compte 7673 « Produits nets sur cessions de valeurs mobilières de placement ») ou en charges (compte 6673 « Charges nettes sur cessions de valeurs mobilières de placement »).",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Revenus des obligations : Les intérêts courus et non échus à la clôture de l'exercice sont à comptabiliser dans le compte 5088 « Intérêts courus sur obligations, bons et valeurs assimilés » et sont imposables fiscalement au titre de l'exercice concerné.",[],{},{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Dépréciation des titres : Les dépréciations constatées sur les obligations sont déductibles fiscalement sous certaines conditions. Toutefois, le PCG 2025 prévoit une exception en cas de baisse anormale et momentanée des titres cotés, permettant de ne pas constituer de dépréciation à concurrence des plus-values latentes constatées sur d'autres titres.",[],{},{"nodeType":95,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"3 points clés à retenir sur le compte 506",[],{},{"nodeType":117,"data":287,"content":288},{},[289,299,309],{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Le compte 506 est dédié aux obligations détenues comme valeurs mobilières de placement (court terme), à distinguer des obligations conservées durablement qui sont comptabilisées en immobilisations financières.",[],{},{"nodeType":121,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Les obligations sont classées selon qu'elles sont cotées (compte 5061) ou non cotées (compte 5065), ce qui influence leur mode d'évaluation à l'inventaire.",[],{},{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Les plus-values et moins-values de cession des obligations sont directement comptabilisées en résultat financier, impactant ainsi le résultat fiscal de l'exercice.",[],{},"compte-506-obligations",false,[322],{"metadata":323,"sys":326,"fields":338},{"tags":324,"concepts":325},[],[],{"space":327,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":332,"publishedVersion":334,"revision":62,"contentType":335,"locale":29},{"sys":328},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":333},{"id":21,"type":12,"linkType":22},24,{"sys":336},{"type":12,"linkType":27,"id":337},"category",{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":342,"metaTitle":344,"metaDescription":345,"mainTitle":346,"subtitle":363,"heroImage":364,"ctaButton":386,"ctaLink":387},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[343],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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