{"id":10088,"date":"2025-06-27T16:00:00","date_gmt":"2025-06-27T14:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10088"},"modified":"2025-07-18T12:21:48","modified_gmt":"2025-07-18T10:21:48","slug":"reserve-legale-societe-26022015avallchrib","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/reserve-legale-societe-26022015avallchrib\/","title":{"rendered":"La r\u00e9serve l\u00e9gale"},"content":{"rendered":"<p>La loi r\u00e9glemente strictement l\u2019affectation des b\u00e9n\u00e9fices d\u2019une soci\u00e9t\u00e9. L\u2019article L232-10 du Code de commerce impose en effet la constitution d\u2019une <strong>r\u00e9serve l\u00e9gale<\/strong> avant distribution des \u00e9ventuels dividendes.<\/p>\n<p><strong><span class=\"exergue\">Qu\u2019est-ce que la r\u00e9serve l\u00e9gale ? Qui concerne-t-elle ? Comment la constituer ?<\/span> <\/strong>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, r\u00e9pond \u00e0 ces interrogations.<\/p>\n<figure id=\"attachment_6799\" aria-describedby=\"caption-attachment-6799\" style=\"width: 177px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6799 \" title=\"r\u00e9serve l\u00e9gale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/12\/tirelire-300x249.jpg\" alt=\"r\u00e9serve l\u00e9gale\" width=\"177\" height=\"147\" \/><figcaption id=\"caption-attachment-6799\" class=\"wp-caption-text\">La r\u00e9serve l\u00e9gale d&rsquo;une soci\u00e9t\u00e9<\/figcaption><\/figure>\n<h2>D\u00e9finition de la r\u00e9serve l\u00e9gale<\/h2>\n<p><span class=\"exergue\"><strong>La r\u00e9serve l\u00e9gale repr\u00e9sente <a title=\"Qu\u2019est-ce que le r\u00e9sultat net d\u2019une entreprise\" href=\"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\">la partie du b\u00e9n\u00e9fice net<\/a> d\u2019une soci\u00e9t\u00e9 non distribu\u00e9e aux associ\u00e9s ou actionnaires sous forme de <\/strong><\/span><strong><a href=\"https:\/\/valoxy.org\/blog\/remuneration-capitaux-dividendes\/\">dividendes<\/a><span class=\"exergue\">.<\/span><\/strong> Elle augmente la capacit\u00e9 financi\u00e8re de la soci\u00e9t\u00e9, notamment pour lui permettre de r\u00e9investir. Elle appara\u00eet donc au passif du bilan et renforce la valeur du patrimoine de l&rsquo;entreprise.<\/p>\n<h2>Qui concerne-t-elle ?<\/h2>\n<p><span class=\"exergue\">La constitution d\u2019une r\u00e9serve l\u00e9gale est obligatoire pour les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e<\/span> (<a href=\"https:\/\/valoxy.org\/blog\/sarl\/\">SARL<\/a>, EURL) <span class=\"exergue\">et les soci\u00e9t\u00e9s par actions<\/span> (<a href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\">SA<\/a>,\u00a0SAS et SAS unipersonnelles ou SASU).<\/p>\n<h2>Les modalit\u00e9s de constitution<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-5789 \" title=\"r\u00e9serve l\u00e9gale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/juridique-234x300.png\" alt=\"r\u00e9serve l\u00e9gale\" width=\"129\" height=\"165\" \/>Le Code de commerce r\u00e9glemente les modalit\u00e9s de constitution de la r\u00e9serve l\u00e9gale. <span class=\"exergue\"><strong>Elle doit s\u2019\u00e9lever, \u00e0 chaque cl\u00f4ture d\u2019exercice, au minimum \u00e0 5\u00a0% du b\u00e9n\u00e9fice <\/strong><\/span><em>(calcul\u00e9 apr\u00e8s imp\u00f4t, diminu\u00e9 des \u00e9ventuelles pertes ant\u00e9rieures et augment\u00e9 d\u2019un \u00e9ventuel report \u00e0 nouveau*)<\/em><strong>,<\/strong> <span class=\"exergue\">jusqu\u2019\u00e0 ce qu\u2019elle atteigne 10\u00a0% du montant du capital social de la soci\u00e9t\u00e9. <\/span><strong>Au-del\u00e0, la dotation n\u2019est plus obligatoire.<\/strong><\/p>\n<p>*Quand les actionnaires n&rsquo;ont pas encore tranch\u00e9 l&rsquo;affectation d&rsquo;une partie des b\u00e9n\u00e9fices, cette part se porte en <strong><em>report \u00e0 nouveau.<\/em><\/strong> Celui-ci fait partie des capitaux propres de la soci\u00e9t\u00e9.<\/p>\n<h2>Les autres r\u00e9serves<\/h2>\n<p>En plus de la r\u00e9serve l\u00e9gale, obligatoire, l&rsquo;entreprise peut constituer d\u2019autres r\u00e9serves de mani\u00e8re facultative :<\/p>\n<ul>\n<li><span class=\"exergue\"><strong>les r\u00e9serves statutaires<\/strong>,<\/span> dont les modalit\u00e9s de constitution se d\u00e9finissent librement dans les statuts. (On les pr\u00e9voit en g\u00e9n\u00e9ral lors de la constitution de la soci\u00e9t\u00e9). Les associ\u00e9s d\u00e9finissent eux-m\u00eames leur dotation annuelle.<\/li>\n<li><span class=\"exergue\"><strong>les r\u00e9serves facultatives<\/strong>, qui<\/span> peuvent \u00eatre d\u00e9cid\u00e9es et cr\u00e9\u00e9es en d\u00e9cision collective lors des assembl\u00e9es g\u00e9n\u00e9rales, avec le solde restant de l&rsquo;affectation du r\u00e9sultat.<\/li>\n<li><strong>Les r\u00e9serves r\u00e9glement\u00e9es<\/strong> : elles repr\u00e9sentent une fraction du r\u00e9sultat de l&rsquo;entreprise qui n&rsquo;a pas fait l&rsquo;objet d&rsquo;une distribution, et ont \u00e9t\u00e9 mises en r\u00e9serve en vertu d&rsquo;une r\u00e9glementation. Elles peuvent \u00eatre li\u00e9es \u00e0 une subvention, \u00e0 un investissement particulier, ou encore aux plus-values \u00e0 long terme. (La r\u00e9serve sp\u00e9ciale de plus-values \u00e0 long terme a cependant \u00e9t\u00e9 supprim\u00e9e en 2004).<\/li>\n<li><strong>Les autres r\u00e9serves<\/strong> incluent :\n<ul>\n<li>les r\u00e9\u00e9valuations l\u00e9gales (les entreprises ont pu, sous certaines conditions, augmenter leurs fonds propres en exon\u00e9ration d\u2019imp\u00f4t en 1945, 1959, 1976, et entre le 31 d\u00e9cembre 2020 et le 31 d\u00e9cembre 2022).<\/li>\n<li>\u00a0les r\u00e9serves latentes.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Ainsi, la r\u00e9serve l\u00e9gale est obligatoire. On peut la voir comme une contrainte, mais elle force \u00e0 une gestion saine. C&rsquo;est en effet un coussin financier pour la soci\u00e9t\u00e9. <span class=\"exergue\"><strong>Elle permet de constituer un <a title=\"Le d\u00e9p\u00f4t de capital\" href=\"https:\/\/valoxy.org\/blog\/depot-de-capital\/\" target=\"_blank\" rel=\"noopener noreferrer\">capital <\/a>disponible, de r\u00e9investir, de renforcer les garanties de l&rsquo;entreprise aupr\u00e8s de ses cr\u00e9anciers. Tout cela participe \u00e0 son d\u00e9veloppement et \u00e0 son enrichissement.<\/strong><\/span><\/p>\n<p>Cet article vous a \u00e9t\u00e9 utile ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Pour plus d&rsquo;informations sur les r\u00e9serves, retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\" target=\"_self\" rel=\"noopener noreferrer\">Le bilan comptable<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\" target=\"_self\" rel=\"noopener noreferrer\">Comprendre le passif de son bilan comptable<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\" target=\"_self\" rel=\"noopener noreferrer\">Comprendre le bilan d\u2019une d\u2019entreprise, qu\u2019est ce que l\u2019actif\/passif ?<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/dividendes-sas-sarl\/\">La distribution des dividendes aux associ\u00e9s de SAS et SARL<\/a><\/li>\n<li><a class=\"mkd-pt-link\" style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi r\u00e9glemente strictement l\u2019affectation des b\u00e9n\u00e9fices d\u2019une soci\u00e9t\u00e9. L\u2019article L232-10 du Code de commerce impose en effet la constitution d\u2019une r\u00e9serve l\u00e9gale avant distribution des \u00e9ventuels dividendes. Qu\u2019est-ce que la r\u00e9serve l\u00e9gale ? Qui concerne-t-elle ? Comment la constituer&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La r\u00e9serve l\u00e9gale | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les soci\u00e9t\u00e9s qui r\u00e9alisent des b\u00e9n\u00e9fices sont tenues d&#039;affecter une partie de leur r\u00e9sultat en r\u00e9serve l\u00e9gale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/reserve-legale-societe-26022015avallchrib\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9serve l\u00e9gale | Blog Valoxy - 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