{"id":8856,"date":"2014-10-17T16:53:28","date_gmt":"2014-10-17T14:53:28","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8856"},"modified":"2024-06-13T16:07:45","modified_gmt":"2024-06-13T14:07:45","slug":"la-prime-demission","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-prime-demission\/","title":{"rendered":"La prime d\u2019\u00e9mission"},"content":{"rendered":"<p>La prime d\u2019\u00e9mission est cens\u00e9e compenser la diff\u00e9rence entre la valeur r\u00e9elle d&rsquo;un titre et sa valeur nominale. Elle pr\u00e9serve ainsi les participations historiques. Une entreprise qui a besoin de \u00ab capitaux frais \u00bb a la possibilit\u00e9 de faire une augmentation de capital au sein de son actionnariat.\u00a0 Elle le fait pour se restructurer, renforcer sa tr\u00e9sorerie, ou encore r\u00e9aliser une op\u00e9ration d&rsquo;envergure. Elle peut aussi ouvrir son capital \u00e0 des investisseurs \u00e9trangers. Ce faisant, elle s\u2019expose cependant \u00e0 des risques, notamment la dilution des anciens associ\u00e9s.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point.<\/p>\n<p>On parle de :<\/p>\n<ul>\n<li><span class=\"exergue\">prime d\u2019\u00e9mission<\/span> en cas d\u2019augmentation de capital en num\u00e9raire (des esp\u00e8ces mon\u00e9taires),<\/li>\n<li><span class=\"exergue\">prime d\u2019apport<\/span> en cas d\u2019augmentation de capital par apports en nature (des immeubles, des biens mobiliers, dont la valorisation peut s\u2019av\u00e9rer complexe),<\/li>\n<li><span class=\"exergue\">et de prime de fusion<\/span> en cas de fusion.<\/li>\n<\/ul>\n<p>L\u2019article L.225-128 al.1 du Code du Commerce, qui pr\u00e9voit cette possibilit\u00e9 \u00e9nonce :<br \/>\n\u00ab Les titres de capital nouveaux sont \u00e9mis soit \u00e0 leur montant nominal, soit \u00e0 ce montant major\u00e9 d&rsquo;une prime d&rsquo;\u00e9mission.<br \/>\nIls sont lib\u00e9r\u00e9s :<\/p>\n<ul>\n<li>par apport en num\u00e9raire (y compris par compensation avec des cr\u00e9ances liquides et exigibles sur la soci\u00e9t\u00e9),<\/li>\n<li>par apport en nature,<\/li>\n<li>en cons\u00e9quence d&rsquo;une fusion ou d&rsquo;une scission,<\/li>\n<li>ou par incorporation de r\u00e9serves, b\u00e9n\u00e9fices ou primes d&rsquo;\u00e9mission.\u00bb<\/li>\n<\/ul>\n<figure id=\"attachment_2232\" aria-describedby=\"caption-attachment-2232\" style=\"width: 141px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2232 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/frais-generaux.png\" alt=\"primes d\u2019\u00e9mission\" width=\"141\" height=\"150\" \/><figcaption id=\"caption-attachment-2232\" class=\"wp-caption-text\">Augmentation de capital et prime d\u2019\u00e9mission<\/figcaption><\/figure>\n<h2>Qu\u2019est-ce qu\u2019une prime d\u2019\u00e9mission ?<\/h2>\n<p><span class=\"exergue\">La\u00a0prime d&rsquo;\u00e9mission est due par l\u2019apporteur en plus de la valeur nominale du titre.<\/span> Elle est cens\u00e9e correspondre \u00e0 la diff\u00e9rence entre la valeur r\u00e9elle du titre et sa valeur nominale. (c\u2019est-\u00e0-dire le montant du capital social divis\u00e9 par le nombre de titres de la soci\u00e9t\u00e9).<\/p>\n<div class=\"encadre-style\">L\u2019objectif est d\u2019\u00e9quilibrer les droits des associ\u00e9s anciens et nouveaux lorsqu\u2019il existe des r\u00e9serves ou des plus-values latentes. La prime d\u2019\u00e9mission constitue la contrepartie des droits acquis par les nouveaux associ\u00e9s sur ces r\u00e9serves et plus-values.<\/div>\n<p><strong>Exemple :<\/strong> une soci\u00e9t\u00e9 a un capital nominal de 20.000 \u20ac, soit 2.000 titres de 10 \u20ac. Durant des exercices pr\u00e9c\u00e9dents, 20.000 \u20ac de r\u00e9sultat ont \u00e9t\u00e9 affect\u00e9s \u00e0 des comptes de r\u00e9serve.<br \/>\nLa valeur du titre peut donc \u00eatre estim\u00e9e \u00e0 20 \u20ac (40.000\/2.000)<br \/>\nEn cas d\u2019augmentation de capital, les souscripteurs d\u2019actions nouvelles devront verser pour chaque action une somme de 20 \u20ac. (10 \u20ac pour la valeur nominale et 10 \u20ac correspondant \u00e0 la prime d\u2019\u00e9mission).<\/p>\n<h2>Usage de la prime<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-3364 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"Augmentation de capital et primes d\u2019\u00e9mission\" width=\"153\" height=\"147\" \/><\/p>\n<p><span class=\"exergue\">Le montant de la prime d\u2019\u00e9mission peut s&rsquo;incorporer au capital, se distribuer aux associ\u00e9s ou encore s&rsquo;utiliser pour apurer des pertes.<\/span><br \/>\nCette prime est notamment utile lorsque l\u2019augmentation n\u2019est pas ouverte \u00e0 l\u2019ensemble des associ\u00e9s. Par exemple en cas d\u2019apport en nature ou de suppression du droit pr\u00e9f\u00e9rentiel de souscription. (il s\u2019agit du droit prioritaire de souscrire les nouvelles actions dont b\u00e9n\u00e9ficient les associ\u00e9s \u00ab historiques \u00bb).<\/p>\n<h2>On peut sanctionner l\u2019utilisation abusive d\u2019une prime d\u2019\u00e9mission<\/h2>\n<div class=\"encadre-style\">Attention :<span class=\"exergue\"> une prime d\u2019\u00e9mission trop importante peut \u00eatre jug\u00e9e frauduleuse ou irr\u00e9guli\u00e8re<\/span> si elle a pour objectif de dissuader les minoritaires de souscrire \u00e0 l\u2019augmentation de capital et\/ou si elle n\u2019est pas justifi\u00e9e par le montant des r\u00e9serves ni par la bonne sant\u00e9 \u00e9conomique de la soci\u00e9t\u00e9.<\/div>\n<p>La lib\u00e9ration int\u00e9grale de la prime d\u2019\u00e9mission est obligatoire. Et ce, sous peine de sanctions p\u00e9nales, et de nullit\u00e9 de la d\u00e9cision d\u2019augmentation de capital.<\/p>\n<p>Vous souhaitez plus d\u2019informations sur l\u2019augmentation de capital ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener\">Le capital social<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comptes-courants-augmentation-capital\/\" target=\"_blank\" rel=\"noopener\">L\u2019incorporation des comptes courants d\u2019associ\u00e9s lors d\u2019une augmentation de capital<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/augmentation-capital-combien-ca-coute-27102014avaltibmarc1\/\" target=\"_blank\" rel=\"noopener\">Combien co\u00fbte une augmentation de capital ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La prime d\u2019\u00e9mission est cens\u00e9e compenser la diff\u00e9rence entre la valeur r\u00e9elle d&rsquo;un titre et sa valeur nominale. Elle pr\u00e9serve ainsi les participations historiques. Une entreprise qui a besoin de \u00ab capitaux frais \u00bb a la possibilit\u00e9 de faire une&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La prime d\u2019\u00e9mission | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La prime d\u2019\u00e9mission vient en compensation de la diff\u00e9rence entre la valeur r\u00e9elle d&#039;un titre et sa valeur nominale.\" \/>\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\/la-prime-demission\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La prime d\u2019\u00e9mission | Blog Valoxy - 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