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Ces actifs financiers, enregistrés en classe 50, comprennent notamment :",[],{},{"nodeType":96,"data":97,"content":98},"unordered-list",{},[99,110,120,130],{"nodeType":100,"data":101,"content":102},"list-item",{},[103],{"nodeType":88,"data":104,"content":105},{},[106],{"nodeType":83,"value":107,"marks":108,"data":109},"Les actions d'autres sociétés (compte 503)",[],{},{"nodeType":100,"data":111,"content":112},{},[113],{"nodeType":88,"data":114,"content":115},{},[116],{"nodeType":83,"value":117,"marks":118,"data":119}," Les obligations (compte 508)",[],{},{"nodeType":100,"data":121,"content":122},{},[123],{"nodeType":88,"data":124,"content":125},{},[126],{"nodeType":83,"value":127,"marks":128,"data":129},"Les actions propres (compte 502)",[],{},{"nodeType":100,"data":131,"content":132},{},[133],{"nodeType":88,"data":134,"content":135},{},[136],{"nodeType":83,"value":137,"marks":138,"data":139},"D'autres titres financiers détenus à court terme",[],{},{"nodeType":88,"data":141,"content":142},{},[143],{"nodeType":83,"value":144,"marks":145,"data":146},"Contrairement aux immobilisations financières (classe 27), ces titres ne sont pas destinés à être conservés durablement mais plutôt comme des placements temporaires de trésorerie excédentaire.",[],{},{"nodeType":88,"data":148,"content":149},{},[150,154,160,164,169],{"nodeType":83,"value":151,"marks":152,"data":153},"Le compte 590 est ",[],{},{"nodeType":83,"value":155,"marks":156,"data":159},"crédité",[157],{"type":158},"bold",{},{"nodeType":83,"value":161,"marks":162,"data":163}," du montant des dépréciations par le ",[],{},{"nodeType":83,"value":165,"marks":166,"data":168},"débit",[167],{"type":158},{},{"nodeType":83,"value":170,"marks":171,"data":172}," du compte 6866 \"Dotations pour dépréciations des valeurs mobilières de placement\" lorsqu'une perte de valeur est constatée à la clôture de l'exercice. Son solde est créditeur ou nul.",[],{},{"nodeType":88,"data":174,"content":175},{},[176],{"nodeType":83,"value":177,"marks":178,"data":179},"",[],{},{"nodeType":79,"data":181,"content":182},{},[183],{"nodeType":83,"value":184,"marks":185,"data":186},"Quand utiliser le compte 590 ?",[],{},{"nodeType":88,"data":188,"content":189},{},[190],{"nodeType":83,"value":191,"marks":192,"data":193},"Le compte 590 s’utilise dans les situations suivantes :",[],{},{"nodeType":96,"data":195,"content":196},{},[197,252,304],{"nodeType":100,"data":198,"content":199},{},[200,212],{"nodeType":88,"data":201,"content":202},{},[203,208],{"nodeType":83,"value":204,"marks":205,"data":207},"Constatation d’une perte de valeur à la clôture de l’exercice : ",[206],{"type":158},{},{"nodeType":83,"value":209,"marks":210,"data":211},"si, à la date de clôture, la valeur de marché d’une VMP (action, obligation, etc.) est inférieure à sa valeur d’acquisition, il convient de constater une dépréciation pour la différence 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la dépréciation :",[261],{"type":158},{},{"nodeType":83,"value":264,"marks":265,"data":266}," si, lors d’un exercice ultérieur, la valeur de marché remonte, on annule ou réduit la dépréciation :",[],{},{"nodeType":96,"data":268,"content":269},{},[270,287],{"nodeType":100,"data":271,"content":272},{},[273],{"nodeType":88,"data":274,"content":275},{},[276,279,283],{"nodeType":83,"value":222,"marks":277,"data":278},[],{},{"nodeType":83,"value":244,"marks":280,"data":282},[281],{"type":158},{},{"nodeType":83,"value":284,"marks":285,"data":286},"le compte 590 (pour diminuer la dépréciation)",[],{},{"nodeType":100,"data":288,"content":289},{},[290],{"nodeType":88,"data":291,"content":292},{},[293,296,300],{"nodeType":83,"value":222,"marks":294,"data":295},[],{},{"nodeType":83,"value":226,"marks":297,"data":299},[298],{"type":158},{},{"nodeType":83,"value":301,"marks":302,"data":303},"le compte 7866 (reprises sur provisions pour dépréciation des éléments financiers)",[],{},{"nodeType":100,"data":305,"content":306},{},[307],{"nodeType":88,"data":308,"content":309},{},[310,315],{"nodeType":83,"value":311,"marks":312,"data":314},"Cession de titres dépréciés : ",[313],{"type":158},{},{"nodeType":83,"value":316,"marks":317,"data":318},"lors de la vente des VMP, la provision est reprise et soldée, afin de calculer la plus ou moins-value de cession.",[],{},{"nodeType":88,"data":320,"content":321},{},[322],{"nodeType":83,"value":177,"marks":323,"data":324},[],{},{"nodeType":79,"data":326,"content":327},{},[328],{"nodeType":83,"value":329,"marks":330,"data":331},"Quels sont les impacts fiscaux du compte 590 ?",[],{},{"nodeType":88,"data":333,"content":334},{},[335],{"nodeType":83,"value":336,"marks":337,"data":338},"Les dépréciations des valeurs mobilières de placement ont des implications fiscales significatives 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(FIFO).",[],{},{"nodeType":100,"data":373,"content":374},{},[375],{"nodeType":88,"data":376,"content":377},{},[378,383],{"nodeType":83,"value":379,"marks":380,"data":382},"Traitement des reprises",[381],{"type":158},{},{"nodeType":83,"value":384,"marks":385,"data":386}," : les reprises de dépréciations sont imposables l'année où elles sont constatées, venant augmenter le résultat fiscal.",[],{},{"nodeType":100,"data":388,"content":389},{},[390],{"nodeType":88,"data":391,"content":392},{},[393,398],{"nodeType":83,"value":394,"marks":395,"data":397},"Cas particulier des moins-values",[396],{"type":158},{},{"nodeType":83,"value":399,"marks":400,"data":401}," : lors de la cession effective des titres, les moins-values réalisées sont enregistrées au compte 6673 \"Charges nettes sur cessions de valeurs mobilières de placement\" et sont fiscalement déductibles, tandis que les plus-values sont comptabilisées au compte 7673 \"Produits nets sur cessions de valeurs mobilières de placement\" et 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