{"id":514,"date":"2011-05-15T22:05:51","date_gmt":"2011-05-15T20:05:51","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=514"},"modified":"2022-09-28T13:09:43","modified_gmt":"2022-09-28T11:09:43","slug":"creer-des-reserves","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/05\/15\/creer-des-reserves\/","title":{"rendered":"R\u00e9serves: comment les cr\u00e9er?"},"content":{"rendered":"<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1387\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?resize=690%2C279\" alt=\"r\u00e9serves\" width=\"690\" height=\"279\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?resize=300%2C121&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Dans l\u2019article 669 CO, les r\u00e9serves doivent \u00eatre cr\u00e9\u00e9es \u00ab\u00a0pour couvrir les engagements incertains et les risques de pertes sur les affaires en cours\u00a0\u00bb.<\/p>\n<p>Les r\u00e9serves sont du capital \u00e9tranger qui est encore incertain au moment ou elles sont cr\u00e9\u00e9es.<\/p>\n<p>Les r\u00e9serves et les passifs transitoires sont proches en ce sens que leur deux couvrent une perte \u00e0 venir. Les premi\u00e8res couvrent cependant des pertes incertaines dans leur montant, ce qui n\u2019est pas pareil pour les passifs transitoires. Elles sont donc principalement moyen et long terme. Les passifs transitoires sont, eux, toujours \u00e0 court terme.<\/p>\n<p>Dans le commerce de tous les jours, il y a certaines situations dans lesquelles une provision peut \u00eatre cr\u00e9\u00e9e\u00a0:<\/p>\n<p>&#8211; R\u00e9serves pour<\/p>\n<ul>\n<li>une proc\u00e9dure judiciaire<\/li>\n<li>un commerce d\u00e9faillant<\/li>\n<li>pour des passifs incertains<\/li>\n<li>pour des charges oubli\u00e9es<\/li>\n<li>pour des pertes probables<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans l\u2019article 669 CO, les r\u00e9serves doivent \u00eatre cr\u00e9\u00e9es \u00ab\u00a0pour couvrir les engagements incertains et les risques de pertes sur les affaires en cours\u00a0\u00bb. Les r\u00e9serves sont du capital \u00e9tranger qui est encore incertain au moment ou elles sont cr\u00e9\u00e9es. Les r\u00e9serves et les passifs transitoires sont proches en ce sens que leur deux couvrent [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[10,1],"tags":[408,184],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":2033,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-8i","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/514"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=514"}],"version-history":[{"count":9,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/514\/revisions"}],"predecessor-version":[{"id":10841,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/514\/revisions\/10841"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}