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Il permet d'enregistrer spécifiquement la quote-part des excédents répartis entre les associés coopérateurs au prorata des opérations traitées avec la coopérative.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la logique coopérative où les bénéfices réalisés (excédents) sont redistribués aux membres de la coopérative proportionnellement à leur activité avec celle-ci, et non en fonction de leur apport en capital.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 754 fait partie des comptes de produits courants non financiers, aux côtés d'autres comptes de la famille 75 comme :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 751 : Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 755 : Quote-part de résultat sur opérations faites en commun",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 756 : Gains de change sur créances et dettes commerciales",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Le compte 757 : Produits des cessions d'immobilisations incorporelles et corporelles",[],{},{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Quand utiliser le compte 754 ?",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Le compte 754 est utilisé exclusivement dans les situations suivantes :",[],{},{"nodeType":183,"data":184,"content":185},"ordered-list",{},[186,196,206],{"nodeType":128,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors de la décision d'affectation du résultat de la coopérative : la comptabilisation intervient à la date de la décision de l'assemblée générale des associés ayant statué sur la répartition du résultat de la coopérative.",[],{},{"nodeType":128,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Pour les associés coopérateurs uniquement : ce compte concerne spécifiquement les ristournes versées aux membres d'une coopérative en leur qualité d'associés coopérateurs.",[],{},{"nodeType":128,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Pour les ristournes proportionnelles à l'activité : il s'agit des sommes réparties au prorata des opérations traitées par chaque membre avec la coopérative, et non en fonction de l'apport en capital.",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Il est important de noter que le compte 754 ne doit pas être utilisé pour enregistrer :",[],{},{"nodeType":124,"data":224,"content":225},{},[226,236,246],{"nodeType":128,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Les dividendes classiques liés à des participations dans des sociétés non coopératives (compte 761)",[],{},{"nodeType":128,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Les rabais, remises et ristournes commerciales obtenus des fournisseurs (comptes 609, 619, 629)",[],{},{"nodeType":128,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Les produits financiers ordinaires (comptes 76)",[],{},{"nodeType":95,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Quels sont les impacts fiscaux du compte 754 ?",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"L'utilisation du compte 754 pour les ristournes perçues des coopératives comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":183,"data":271,"content":272},{},[273],{"nodeType":128,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":284},"Régime fiscal des ristournes coopératives :",[282],{"type":283},"bold",{},{"nodeType":124,"data":286,"content":287},{},[288,298,308],{"nodeType":128,"data":289,"content":290},{},[291],{"nodeType":87,"data":292,"content":293},{},[294],{"nodeType":82,"value":295,"marks":296,"data":297},"Les ristournes versées par les coopératives à leurs membres sont considérées comme des revenus imposables pour les bénéficiaires.",[],{},{"nodeType":128,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Pour les entreprises bénéficiaires, ces ristournes constituent des produits d'exploitation intégrés au résultat fiscal.",[],{},{"nodeType":128,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Pour les particuliers associés coopérateurs, ces ristournes sont généralement imposables selon la nature de l'activité (revenus professionnels ou non professionnels).",[],{},{"nodeType":183,"data":319,"content":320},{},[321],{"nodeType":128,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":331},"Distinction avec les dividendes :",[330],{"type":283},{},{"nodeType":124,"data":333,"content":334},{},[335,345],{"nodeType":128,"data":336,"content":337},{},[338],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Contrairement aux dividendes classiques, les ristournes coopératives ne sont pas considérées fiscalement comme des revenus de capitaux mobiliers.",[],{},{"nodeType":128,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Elles ne sont pas soumises au même régime fiscal que les dividendes (pas de prélèvement forfaitaire unique).",[],{},{"nodeType":183,"data":356,"content":357},{},[358],{"nodeType":128,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":368},"Justification documentaire :",[367],{"type":283},{},{"nodeType":124,"data":370,"content":371},{},[372,382],{"nodeType":128,"data":373,"content":374},{},[375],{"nodeType":87,"data":376,"content":377},{},[378],{"nodeType":82,"value":379,"marks":380,"data":381},"L'entreprise bénéficiaire doit conserver les justificatifs émis par la coopérative (attestation de versement, procès-verbal d'assemblée générale).",[],{},{"nodeType":128,"data":383,"content":384},{},[385],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"Ces documents précisent généralement la base de calcul de la ristourne (proportionnelle au volume d'activité).",[],{},{"nodeType":183,"data":393,"content":394},{},[395],{"nodeType":128,"data":396,"content":397},{},[398],{"nodeType":87,"data":399,"content":400},{},[401],{"nodeType":82,"value":402,"marks":403,"data":405},"Rattachement à l'exercice :",[404],{"type":283},{},{"nodeType":124,"data":407,"content":408},{},[409,419],{"nodeType":128,"data":410,"content":411},{},[412],{"nodeType":87,"data":413,"content":414},{},[415],{"nodeType":82,"value":416,"marks":417,"data":418},"Le produit doit être rattaché à l'exercice au cours duquel l'assemblée générale de la coopérative a décidé de la répartition des excédents.",[],{},{"nodeType":128,"data":420,"content":421},{},[422],{"nodeType":87,"data":423,"content":424},{},[425],{"nodeType":82,"value":426,"marks":427,"data":428},"Ce principe de rattachement peut créer un décalage temporel entre la réalisation des opérations avec la coopérative et la perception des ristournes.",[],{},{"nodeType":95,"data":430,"content":431},{},[432],{"nodeType":82,"value":433,"marks":434,"data":435},"3 point clés à retenir sur le compte 754",[],{},{"nodeType":183,"data":437,"content":438},{},[439,449,459],{"nodeType":128,"data":440,"content":441},{},[442],{"nodeType":87,"data":443,"content":444},{},[445],{"nodeType":82,"value":446,"marks":447,"data":448},"Le compte 754 enregistre uniquement les ristournes issues de la répartition des excédents d'une coopérative entre ses membres, proportionnellement à leur activité avec 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