{"id":6663,"date":"2024-11-13T15:00:00","date_gmt":"2024-11-13T14:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6663"},"modified":"2024-11-13T14:51:12","modified_gmt":"2024-11-13T13:51:12","slug":"provisions-pour-risques-et-charges","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/provisions-pour-risques-et-charges\/","title":{"rendered":"Les provisions pour risques et charges"},"content":{"rendered":"<p><span class=\"exergue\">L\u2019un des grands principes comptables est la prudence<\/span>. A partir du moment o\u00f9 il existe un risque non comptabilis\u00e9, vous devez vous posez la question de provisionner et de comptabiliser ce risque. Les provisions pour risques et charges refl\u00e8tent ces risques.<\/p>\n<p>Les provisions sont donc destin\u00e9es \u00e0 couvrir un risque de charges, d\u00e9fini et probable. Attention, vous ne pouvez pas comptabiliser un risque s\u2019il n\u2019est pas nettement d\u00e9fini et si sa probabilit\u00e9 n&rsquo;est pas suffisamment importante. Le montant de la provision devra correspondre \u00e0 la meilleure \u00e9valuation possible \u00e0 la date de cl\u00f4ture des comptes. En conclusion <span class=\"exergue\">vous ne provisionnez qu\u2019\u00e0 partir du moment o\u00f9 le risque est probable et que la charge est quantifiable.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur les grands principes de la provision en comptabilit\u00e9<\/span><span class=\"s2\">.<\/span><\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"size-medium wp-image-3298 aligncenter\" title=\"Les provisions pour risques et charges\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/residence-principale-283x300.png\" alt=\"Les provisions pour risques et charges\" width=\"200\" height=\"211\" \/><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>I. <\/b><\/span><b><span style=\"text-decoration: underline;\">La classification des provisions<\/span><\/b><\/h2>\n<p>Les provisions pour risques et charges se retrouvent au passif (ou au cr\u00e9dit) des comptes \u00ab\u00a015 provision\u00a0\u00bb. <span class=\"exergue\">Les comptes 15 sont subdivis\u00e9s en deux cat\u00e9gories<\/span>\u00a0:<\/p>\n<h3>Les provisions pour risques<\/h3>\n<ul>\n<li><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-3364 alignright\" style=\"margin-left: 10px;\" title=\"Les provisions pour risques et charges\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"Les provisions pour risques et charges\" width=\"300\" height=\"289\" \/>1511 provisions pour litiges<\/li>\n<li>1512 provisions pour garanties donn\u00e9es aux clients<\/li>\n<li>1513 provisions pour pertes sur march\u00e9s \u00e0 terme<\/li>\n<li>1514 provisions pour amendes et p\u00e9nalit\u00e9s<\/li>\n<li>1515 provisions pour pertes de change<\/li>\n<li>1516 provisions pour pertes sur contrats<\/li>\n<li>1518 autres provisions pour risques<\/li>\n<\/ul>\n<h3>Les provisions pour charge<\/h3>\n<ul>\n<li>153 provisions pour pensions et obligations similaires<\/li>\n<li>154 provisions pour restructurations<\/li>\n<li>155 provisions pour imp\u00f4ts<\/li>\n<li>156 provisions pour renouvellement des immobilisations<\/li>\n<li>157 provisions pour charges \u00e0 reporter sur plusieurs exercices<\/li>\n<li>158 autres provisions pour charges<\/li>\n<\/ul>\n<p>Les d\u00e9penses de gros entretien font l\u2019objet de programmes sur plusieurs ann\u00e9es. Ils sont comptabilis\u00e9s dans le compte 157.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>II. <\/b><\/span><b><span style=\"text-decoration: underline;\">La comptabilisation des provisions<\/span><\/b><\/h2>\n<p><span class=\"exergue\">A partir du moment o\u00f9 le risque est probable, il est n\u00e9cessaire de constituer et de comptabiliser une provision dans le compte ad\u00e9quat.<\/span> (cf ci-dessous).<\/p>\n<p><span style=\"text-decoration: underline;\">Sch\u00e9ma d\u2019\u00e9criture\u00a0:<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><img decoding=\"async\" class=\"size-medium wp-image-5700 alignleft\" style=\"margin-right: 10px;\" title=\"comptabiliser les provisions\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/faux-documents-300x224.jpg\" alt=\"Les provisions pour risques et charges\" width=\"102\" height=\"76\" \/><\/span>68 Dotation aux provisions<\/p>\n<p>15 Provisions pour risques et charges<\/p>\n<p>En fonction du type de dotation aux provisions, vous utiliserez un compte 68 diff\u00e9rent :<\/p>\n<ul>\n<li>6815 dotations aux provisions d\u2019exploitation<\/li>\n<li>6865 dotations aux provisions financi\u00e8res<\/li>\n<li>6875 dotations aux provisions exceptionnelles<\/li>\n<\/ul>\n<p><span class=\"exergue\">C\u2019est le troisi\u00e8me chiffre qui va pr\u00e9ciser le type de dotation\u00a0: exploitation, financi\u00e8re et exceptionnelle.<\/span><\/p>\n<h2><b><span style=\"text-decoration: underline;\">III. <\/span><\/b><b><span style=\"text-decoration: underline;\">Le suivi de la provision<\/span><\/b><\/h2>\n<p><span class=\"exergue\">Chaque ann\u00e9e, lors de la cl\u00f4ture de l\u2019exercice vous devez vous interroger sur les risques, et en particulier sur le niveau de ceux-ci. En fonction des \u00e9volutions, vous compl\u00e9terez la provision ou vous la diminuerez si le risque est moindre.<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">Exemple<\/span>\u00a0: une soci\u00e9t\u00e9 a un litige avec l\u2019un de ses anciens salari\u00e9s licenci\u00e9 dans le cadre d\u2019une proc\u00e9dure de licenciement \u00e9conomique. Le salari\u00e9 r\u00e9clame 80\u00a0000 \u20ac. L\u2019avocat de la soci\u00e9t\u00e9 estime que le risque est au plus de 30\u00a0000 \u20ac.<\/p>\n<h4><span style=\"text-decoration: underline;\">Sch\u00e9ma d\u2019\u00e9criture\u00a0:<\/span><\/h4>\n<p>68150 dotations aux provisions\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0\u00a0 30\u00a0000 (au d\u00e9bit)<\/p>\n<p>1511 provision pour litige\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 30\u00a0000 (au cr\u00e9dit)<\/p>\n<p>L\u2019exercice suivant la soci\u00e9t\u00e9 est condamn\u00e9e en 1<sup>\u00e8re<\/sup> instance \u00e0 verser 20\u00a0000 \u20ac. L\u2019ancien salari\u00e9 fait appel.<\/p>\n<h4><span style=\"text-decoration: underline;\">Sch\u00e9ma d\u2019\u00e9criture\u00a0:<\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6392 alignright\" style=\"margin-left: 10px;\" title=\"Le suivi de la provision\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve-300x190.jpg\" alt=\"la provision pour risques et charges\" width=\"147\" height=\"94\" \/><\/p>\n<p>78150 reprise sur provision\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a010\u00a0000 (au cr\u00e9dit)<\/p>\n<p>1511 provision pour litige\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a010\u00a0000 (au d\u00e9bit)<\/p>\n<p>Enfin le tribunal, dans le cadre de l\u2019appel, condamne la soci\u00e9t\u00e9 \u00e0 verser 18\u00a0000 \u20ac.<\/p>\n<h4><span style=\"text-decoration: underline;\">Sch\u00e9ma d\u2019\u00e9criture :<\/span><\/h4>\n<p>78150 reprise sur provision\u00a0 \u00a0 \u00a020 000 (au cr\u00e9dit)<\/p>\n<p>1511 provision pour litige\u00a0 \u00a0 \u00a0 \u00a0 \u00a020 000 (au d\u00e9bit)<\/p>\n<p>6788 indemnit\u00e9 prud&rsquo;homale\u00a0 \u00a0 \u00a018\u00a0000 (au d\u00e9bit)<\/p>\n<p>512 banque\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 18\u00a0000\u00a0(au cr\u00e9dit)<\/p>\n<p><span class=\"exergue\">En plus de la comptabilisation dans les comptes 68 et 15, il est important d\u2019expliquer la nature de la provision dans l\u2019annexe.<\/span> L\u2019annexe peut \u00eatre consid\u00e9r\u00e9e comme la notice d\u2019utilisation des comptes en expliquant les options prises mais aussi les risques et la mani\u00e8re dont ils ont \u00e9t\u00e9 provisionn\u00e9s.<\/p>\n<p>Au moment de l\u2019\u00e9tablissement des comptes, (voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/larrete-des-comptes\/\" target=\"_self\" rel=\"noopener\">L\u2019arr\u00eat\u00e9 des comptes<\/a>) le dirigeant doit donc s\u2019interroger sur les risques qu\u2019il doit comptabiliser afin de respecter le principe comptable qu\u2019est l\u2019image fid\u00e8le des comptes.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations concernant les provisions, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\"><span class=\"s3\">La provision comptable<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/provision-quest-ce-que-cest\/\"><span class=\"s3\">Qu\u2019est-ce qu\u2019une provision ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/difference-resultat-comptable-resultat-fiscal\/\"><span class=\"s3\">Quelles diff\u00e9rences entre le r\u00e9sultat comptable et le r\u00e9sultat fiscal ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/perte-a-terminaison\/\"><span class=\"s3\">La provision pour Perte \u00e0 Terminaison (PAT)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/provision-pour-hausse-des-prix\/\" target=\"_self\" rel=\"noopener\">La provision pour hausse des prix (PHP)<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-provision-pour-indemnite-de-depart-a-la-retraite-idr-et-sa-comptabilisation\/\" target=\"_self\" rel=\"noopener\">La provision pour indemnit\u00e9 de d\u00e9part \u00e0 la retraite (IDR)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/parler-langage-comptable\/\"><span class=\"s3\">Parler le langage comptable<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019un des grands principes comptables est la prudence. A partir du moment o\u00f9 il existe un risque non comptabilis\u00e9, vous devez vous posez la question de provisionner et de comptabiliser ce risque. Les provisions pour risques et charges refl\u00e8tent ces&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6663","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>Les provisions pour risques et charges | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les provisions pour risques et charges refl\u00e8tent les risques, et refl\u00e8tent le principe comptable de prudence.\" \/>\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\/provisions-pour-risques-et-charges\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les provisions pour risques et charges | Blog Valoxy - 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