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Ces produits correspondent aux revenus perçus sur les placements à court terme, par opposition aux immobilisations financières qui sont des placements à long terme.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, ce compte fait partie de la classe 7 (Comptes de produits) et plus précisément de la catégorie des produits financiers (compte 76). Il permet de comptabiliser spécifiquement les revenus issus des titres enregistrés au compte 50 « Valeurs mobilières de placement », qui peuvent être :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"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 dividendes des actions détenues à court terme (comptes 503 et 504)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les intérêts des obligations et autres titres de créance (comptes 505, 506, 507 et 508)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les revenus des parts de fonds communs de placement ou SICAV",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Tout autre revenu issu de placements financiers à court terme",[],{},{"nodeType":95,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Quand utiliser le compte 764 ?",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Le compte 764 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":176,"content":177},{},[178,188,198,208],{"nodeType":121,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lors de l'encaissement ou de la comptabilisation des dividendes versés sur des actions détenues en tant que valeurs mobilières de placement (comptes 503 et 504)",[],{},{"nodeType":121,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Lors de la perception des intérêts sur des obligations, bons du Trésor ou autres titres de créance détenus à court terme (comptes 505, 506, 507 et 508)",[],{},{"nodeType":121,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Pour enregistrer les revenus distribués par des OPCVM (SICAV, FCP) détenus en tant que placement à court terme",[],{},{"nodeType":121,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"À la clôture de l'exercice, pour comptabiliser les produits à recevoir sur valeurs mobilières de placement (principe des droits constatés)",[],{},{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Il est important de distinguer ces revenus courants des plus-values réalisées lors de la cession des valeurs mobilières de placement, qui sont enregistrées au compte 7673 « Produits nets sur cessions de valeurs mobilières de placement ».",[],{},{"nodeType":95,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Quels sont les impacts fiscaux du compte 764 ?",[],{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Les revenus des valeurs mobilières de placement enregistrés au compte 764 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":240,"content":241},{},[242,252,262,272,282],{"nodeType":121,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Régime fiscal des produits financiers : Les revenus des valeurs mobilières de placement sont soumis à l'impôt sur les sociétés au taux de droit commun pour les entreprises. Ils constituent des produits financiers entrant dans le résultat imposable.",[],{},{"nodeType":121,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Distinction avec les revenus de titres de participation : Contrairement aux produits des participations (compte 761) qui peuvent bénéficier du régime des sociétés mères et filiales permettant une exonération à hauteur de 95% des dividendes reçus, les revenus des valeurs mobilières de placement sont intégralement imposables.",[],{},{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Obligations déclaratives : Ces revenus doivent figurer dans les déclarations fiscales de l'entreprise et peuvent faire l'objet de retenues à la source qui seront déductibles de l'impôt à payer.",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Traitement des prélèvements forfaitaires : Certains revenus peuvent avoir fait l'objet de prélèvements forfaitaires à la source, qui constituent des crédits d'impôt imputables sur l'impôt sur les sociétés.",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Distinction avec les plus-values : Le traitement fiscal diffère des plus-values de cession de valeurs mobilières de placement (compte 7673) qui suivent le régime des plus-values à court terme.",[],{},{"nodeType":95,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"3 points clés à retenir sur le compte 764",[],{},{"nodeType":117,"data":300,"content":301},{},[302,312,322],{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Le compte 764 enregistre exclusivement les revenus courants (dividendes, intérêts) des placements à court terme, et non les plus-values de cession qui relèvent du compte 7673.",[],{},{"nodeType":121,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Il concerne uniquement les produits des titres comptabilisés en classe 5 (valeurs mobilières de placement) et non ceux des immobilisations financières (classe 2) qui sont enregistrés aux comptes 761 et 762.",[],{},{"nodeType":121,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Ces revenus sont intégralement imposables à l'impôt sur les sociétés, contrairement à certains revenus de participations qui peuvent bénéficier d'exonérations partielles.",[],{},"compte-764-revenus-des-valeurs-mobilieres-de-placement",false,[335],{"metadata":336,"sys":339,"fields":351},{"tags":337,"concepts":338},[],[],{"space":340,"id":342,"type":16,"createdAt":343,"updatedAt":344,"environment":345,"publishedVersion":347,"revision":62,"contentType":348,"locale":29},{"sys":341},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":346},{"id":21,"type":12,"linkType":22},24,{"sys":349},{"type":12,"linkType":27,"id":350},"category",{"contentfulName":352,"modelCategoryName":353,"slug":354,"contentTypeSlug":355,"metaTitle":357,"metaDescription":358,"mainTitle":359,"subtitle":376,"heroImage":377,"ctaButton":399,"ctaLink":400},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[356],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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