[{"data":1,"prerenderedAt":27692},["ShallowReactive",2],{"tip-plan-comptable-compte-52-instruments-de-tresorerie":3,"plan-comptable-compte-52-instruments-de-tresorerie-similars":486},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-52-instruments-de-tresorerie",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","4MIpvxU3J69blWmWYFsKAz","Entry","2025-05-27T14:00:29.301Z","2025-06-03T09:52:50.102Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":417,"faq_structured_data":418,"category":419},"52 - Instruments de trésorerie",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,154,161,168,175,208,215,258,265,272,279,286,319,326,369,376,383],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 52 - Instruments de trésorerie",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 52 permet d'enregistrer les opérations liées aux instruments financiers à terme et aux jetons détenus par l'entité, constituant des éléments de gestion de trésorerie à court terme.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 52 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 52 « Instruments de trésorerie » est utilisé pour comptabiliser les opérations liées aux instruments financiers à terme et aux jetons détenus par l'entité. Selon le Plan Comptable Général 2025, ce compte se subdivise en quatre sous-comptes principaux :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"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 521 « Instruments financiers à terme » : Utilisé pour enregistrer les opérations mentionnées à la section 8 du chapitre II du titre VI du livre II du PCG, concernant les instruments financiers à terme et les opérations de couverture.",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 522 « Jetons détenus » : Destiné à comptabiliser les jetons détenus par l'entité sans intention d'utilisation des services associés ou de livraison des biens associés. Ces jetons ne présentent pas les caractéristiques de titres financiers, de contrats financiers ou de bons de caisse.",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 523 « Jetons auto-détenus » : Utilisé pour enregistrer les jetons que l'entité a elle-même émis et qu'elle détient désormais.",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Le compte 524 « Jetons empruntés » : Sert à comptabiliser les opérations relatives aux jetons empruntés par l'entité.",[],{},{"nodeType":95,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Quand utiliser le compte 52 ?",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Le compte 52 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Pour les instruments financiers à terme (compte 521) :",[],{},{"nodeType":110,"data":176,"content":177},{},[178,188,198],{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lors de l'enregistrement des primes, soultes initiales ou équivalents liés aux instruments financiers à terme",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour comptabiliser les variations de valeur des contrats, qu'ils s'inscrivent dans le cadre d'opérations de couverture ou en position ouverte isolée",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Lors de l'évaluation des instruments financiers à terme à la clôture de l'exercice",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Pour les jetons (comptes 522, 523, 524) :",[],{},{"nodeType":110,"data":216,"content":217},{},[218,228,238,248],{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Lors de l'acquisition ou de la souscription de jetons ne présentant pas les caractéristiques de titres financiers, sans intention d'utiliser les services ou biens associés",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Lors du transfert de jetons initialement comptabilisés en immobilisations incorporelles, lorsque l'usage attendu des services ou biens associés n'existe plus",[],{},{"nodeType":114,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Lors de la revente des jetons, générant soit un profit (crédit du compte 7674) soit une perte (débit du compte 6674)",[],{},{"nodeType":114,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"À la clôture de l'exercice, pour enregistrer les variations de valeur vénale des jetons détenus",[],{},{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Les différences d'évaluation positives ou négatives sont inscrites dans des comptes transitoires (4741/4751 pour les instruments financiers à terme, 4742/4752 pour les jetons détenus).",[],{},{"nodeType":95,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Quels sont les impacts fiscaux du compte 52 ?",[],{},{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"L'utilisation du compte 52 comporte plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Pour les instruments financiers à terme :",[],{},{"nodeType":110,"data":287,"content":288},{},[289,299,309],{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Les montants nominaux des contrats ne sont pas comptabilisés au bilan mais mentionnés dans les engagements hors bilan",[],{},{"nodeType":114,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Les pertes latentes sur instruments financiers à terme en position ouverte isolée entraînent la constitution d'une provision pour risques, déductible fiscalement sous certaines conditions",[],{},{"nodeType":114,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Les gains latents sur instruments de couverture peuvent être reportés en résultat de manière symétrique avec l'élément couvert",[],{},{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Pour les jetons détenus :",[],{},{"nodeType":110,"data":327,"content":328},{},[329,339,349,359],{"nodeType":114,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Les variations de valeur vénale des jetons détenus sont inscrites au bilan en contrepartie de comptes transitoires",[],{},{"nodeType":114,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"En cas de perte latente, une provision pour risque est constituée, impactant le résultat fiscal",[],{},{"nodeType":114,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Lors de la cession, les plus ou moins-values sont comptabilisées en produits (compte 7674) ou en charges (compte 6674) et sont soumises à l'impôt sur les sociétés selon le régime de droit commun",[],{},{"nodeType":114,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"La fiscalité applicable aux jetons peut varier selon leur qualification juridique et leur utilisation par l'entité",[],{},{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"La comptabilisation correcte des opérations dans le compte 52 est essentielle pour respecter les obligations fiscales et éviter les redressements lors des contrôles, particulièrement dans ce domaine émergent des jetons numériques.",[],{},{"nodeType":95,"data":377,"content":378},{},[379],{"nodeType":82,"value":380,"marks":381,"data":382},"3 points clés à retenir sur le compte 52",[],{},{"nodeType":384,"data":385,"content":386},"ordered-list",{},[387,397,407],{"nodeType":114,"data":388,"content":389},{},[390],{"nodeType":87,"data":391,"content":392},{},[393],{"nodeType":82,"value":394,"marks":395,"data":396},"Distinction claire entre les différents types d'instruments : Le compte 52 distingue nettement les instruments financiers à terme (521) des différentes catégories de jetons (522, 523, 524), chacun ayant ses propres règles de comptabilisation et d'évaluation.",[],{},{"nodeType":114,"data":398,"content":399},{},[400],{"nodeType":87,"data":401,"content":402},{},[403],{"nodeType":82,"value":404,"marks":405,"data":406},"Évaluation régulière obligatoire : Les éléments comptabilisés dans le compte 52 nécessitent une évaluation à la clôture de l'exercice, avec enregistrement 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