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Ce compte fait partie de la classe 6 (Charges) et plus précisément de la famille des comptes 67 qui enregistrent les charges exceptionnelles.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte 6756 permet d'isoler comptablement la valeur des immobilisations financières au moment de leur sortie du patrimoine de l'entreprise. Ces immobilisations financières peuvent comprendre :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les titres de participation (compte 261)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (comptes 271 et 272)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les prêts accordés (compte 274)",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les dépôts et cautionnements versés (compte 275)",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les autres créances immobilisées (compte 276)",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lors de la cession d'une immobilisation financière, le compte 6756 est débité de la valeur nette comptable de l'immobilisation (valeur brute diminuée des éventuelles dépréciations), tandis que le compte d'immobilisation concerné est crédité pour solde.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 6756 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 6756 est utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226,236],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Lors de la cession d'immobilisations financières : Quand l'entreprise vend des titres de participation, des titres immobilisés ou d'autres actifs financiers à long terme, le compte 6756 enregistre la valeur comptable de ces actifs au moment de leur sortie.",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de la liquidation d'une société détenue : Si une société dans laquelle l'entreprise détient des titres est liquidée, le compte 6756 enregistre la valeur des titres sortis de l'actif.",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"En cas d'apport partiel d'actifs financiers : Lorsque l'entreprise apporte des immobilisations financières à une autre entité dans le cadre d'une opération d'apport partiel d'actif.",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Lors d'une réduction de capital par annulation d'actions : Dans le cas où l'entreprise procède à l'annulation d'actions propres dans le cadre d'une réduction de capital.",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"En cas de remboursement de prêts, dépôts ou cautionnements considérés comme irrécouvrables : Lorsqu'un prêt ou une autre créance immobilisée est considéré comme définitivement perdu.",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 6756 s'inscrit généralement dans le cadre d'une écriture comptable plus large, impliquant également l'enregistrement du prix de cession au crédit du compte 7756 (Produits des cessions d'immobilisations financières) et la constatation d'une créance au débit du compte 462 (Créances sur cessions d'immobilisations).",[],{},{"nodeType":95,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Quels sont les impacts fiscaux du compte 6756 ?",[],{},{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"L'utilisation du compte 6756 entraîne plusieurs impacts fiscaux importants :",[],{},{"nodeType":193,"data":268,"content":269},{},[270,280],{"nodeType":121,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Détermination des plus ou moins-values : La valeur comptable enregistrée au compte 6756 est comparée au prix de cession pour déterminer s'il y a une plus-value (si le prix de cession est supérieur à la valeur comptable) ou une moins-value (si le prix de cession est inférieur à la valeur comptable).",[],{},{"nodeType":121,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Régime fiscal des plus-values à long terme : Les plus-values réalisées sur la cession de titres de participation détenus depuis au moins deux ans bénéficient généralement d'un régime fiscal favorable :",[],{},{"nodeType":117,"data":291,"content":292},{},[293,303],{"nodeType":121,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Exonération à hauteur de 88% de la plus-value (quote-part de frais et charges de 12%)",[],{},{"nodeType":121,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Ce régime ne s'applique pas à certaines catégories de titres comme les titres de sociétés à prépondérance immobilière non cotées",[],{},{"nodeType":193,"data":314,"content":315},{},[316,326,336],{"nodeType":121,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Traitement des moins-values : Les moins-values sur cessions de titres de participation sont généralement non déductibles fiscalement, sauf pour la quote-part de frais et charges de 12%.",[],{},{"nodeType":121,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Imputation des plus et moins-values : Pour les autres immobilisations financières ne relevant pas du régime des titres de participation, les plus ou moins-values suivent le régime de droit commun et s'intègrent au résultat fiscal de l'entreprise.",[],{},{"nodeType":121,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Documentation et justification : L'utilisation du compte 6756 nécessite de conserver les justificatifs relatifs à la valeur d'origine des immobilisations financières, aux éventuelles dépréciations constatées, et aux conditions de la cession, afin de pouvoir justifier le traitement fiscal appliqué en cas de contrôle.",[],{},{"nodeType":95,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"3 point clés à retenir sur le compte 6756",[],{},{"nodeType":117,"data":354,"content":355},{},[356,366,376],{"nodeType":121,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Le compte 6756 enregistre uniquement la valeur nette comptable des immobilisations financières au moment de leur sortie du bilan, et non le résultat (plus ou moins-value) de la cession.",[],{},{"nodeType":121,"data":367,"content":368},{},[369],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Son utilisation s'accompagne toujours de l'enregistrement du prix de cession au compte 7756, la différence entre ces deux montants constituant la plus ou moins-value de cession.",[],{},{"nodeType":121,"data":377,"content":378},{},[379],{"nodeType":87,"data":380,"content":381},{},[382],{"nodeType":82,"value":383,"marks":384,"data":385},"Le traitement fiscal des opérations enregistrées via ce 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