{"id":16678,"date":"2022-08-14T17:41:26","date_gmt":"2022-08-14T15:41:26","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=16678"},"modified":"2023-02-01T16:31:23","modified_gmt":"2023-02-01T15:31:23","slug":"boni-mali-de-fusion","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/boni-mali-de-fusion\/","title":{"rendered":"BONI ET MALI DE FUSION"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"16678\" class=\"elementor elementor-16678\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-710c860 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"710c860\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bf4529\" data-id=\"7bf4529\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9e3ec5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e3ec5a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-89b038f\" data-id=\"89b038f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa6c8af elementor-widget elementor-widget-heading\" data-id=\"aa6c8af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">BONI - MALI DE FUSION<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-340a884 elementor-widget elementor-widget-heading\" data-id=\"340a884\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Traitement comptable et fiscal<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f9c7f4 elementor-widget elementor-widget-text-editor\" data-id=\"2f9c7f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong><u>D\u00e9finition :<\/u><\/strong><\/p>\n<p><strong>Le boni ou le mali de fusion repr\u00e9sente l\u2019\u00e9cart positif ou n\u00e9gatif entre l\u2019actif net re\u00e7u par la soci\u00e9t\u00e9 absorbante \u00e0 hauteur de sa participation d\u00e9tenue dans la soci\u00e9t\u00e9 absorb\u00e9e et la valeur comptable de cette participation.<\/strong><\/p>\n<p><strong><u>Traitement comptable\u00a0: <\/u><\/strong><\/p>\n<ul>\n<li><strong><u>Le boni de fusion<\/u> est comptabilis\u00e9 dans <em>le r\u00e9sultat financier<\/em> \u00e0 hauteur de la quote-part des r\u00e9sultats accumul\u00e9s par la soci\u00e9t\u00e9 absorb\u00e9e.<\/strong><\/li>\n<li><strong><u>Le mali de fusion<\/u> repr\u00e9sente <em>la d\u00e9pr\u00e9ciation des titres<\/em> qui sera imput\u00e9 en charges financi\u00e8res.<\/strong><\/li>\n<\/ul>\n<p><u><strong>L\u2019enregistrement comptable chez l\u2019absorbante\u00a0:<\/strong> <\/u><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfb119e elementor-widget elementor-widget-image\" data-id=\"dfb119e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"197\" src=\"https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante.png 975w, https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante-300x61.png 300w, https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante-768x155.png 768w, https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante-900x182.png 900w, https:\/\/tyconsulting.ma\/wp-content\/uploads\/2022\/11\/absorbante-600x121.png 600w\" sizes=\"auto, (max-width: 975px) 100vw, 975px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6ef63 elementor-widget elementor-widget-heading\" data-id=\"5d6ef63\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Traintement fiscal<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-371e081 elementor-widget elementor-widget-text-editor\" data-id=\"371e081\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>En ce qui concerne le traitement fiscal des op\u00e9rations de fusion, le Maroc dispose actuellement de deux r\u00e9gimes en mati\u00e8re de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0: le premier est celui du droit commun et l\u2019autre et le r\u00e9gime particulier dit r\u00e9gime de faveur.<\/strong><\/p>\n<p><strong>L\u2019article 162-II du CGI qui traite le r\u00e9gime fiscal particulier des op\u00e9rations de fusions et acquisitions avance qu\u2019il constitue un r\u00e9gime optionnel dont sa principale particularit\u00e9 est la non-imposition des plus-values d&#8217;apport r\u00e9alis\u00e9es sur les actifs immobilis\u00e9s de la soci\u00e9t\u00e9 absorb\u00e9e. L\u2019imposition des plus-values d\u2019apport des actifs immobilis\u00e9s est ainsi report\u00e9e entre les mains de l\u2019absorbante.<\/strong><\/p>\n<p><strong>Ce qui conduit \u00e0 l\u2019exon\u00e9ration de la plus-value r\u00e9alis\u00e9e par la soci\u00e9t\u00e9 absorbante (boni de fusion) dans sa participation dans la soci\u00e9t\u00e9 absorb\u00e9e.<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-05551c4\" data-id=\"05551c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d981482 elementor-widget elementor-widget-stm_sidebar\" data-id=\"d981482\" data-element_type=\"widget\" data-widget_type=\"stm_sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n<div class=\"stm_sidebar 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elementor-section-height-default\" data-id=\"254f96c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35b4dfe\" data-id=\"35b4dfe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3e7bd05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e7bd05\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column 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data-id=\"03dafc5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t    \n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>BONI &#8211; MALI DE FUSION Traitement comptable et fiscal D\u00e9finition : Le boni ou le mali de fusion repr\u00e9sente l\u2019\u00e9cart positif ou n\u00e9gatif entre l\u2019actif net re\u00e7u par la soci\u00e9t\u00e9 absorbante \u00e0 hauteur de sa participation d\u00e9tenue dans la soci\u00e9t\u00e9 absorb\u00e9e et la valeur comptable de cette participation. Traitement comptable\u00a0: Le boni de fusion est<\/p>","protected":false},"author":1,"featured_media":16759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[122],"tags":[],"class_list":["post-16678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-comptable"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.4.8 - aioseo.com -->\n\t\t<meta name=\"description\" content=\"BONI - MALI DE FUSION Traitement comptable et fiscal D\u00e9finition :Le boni ou le mali de fusion repr\u00e9sente l\u2019\u00e9cart positif ou n\u00e9gatif entre l\u2019actif net re\u00e7u par la soci\u00e9t\u00e9 absorbante \u00e0 hauteur de sa participation d\u00e9tenue dans la soci\u00e9t\u00e9 absorb\u00e9e et la valeur comptable de cette participation.Traitement comptable : Le boni de fusion est comptabilis\u00e9 dans\" \/>\n\t\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t\t<meta name=\"google-site-verification\" content=\"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\" \/>\n\t\t<meta name=\"keywords\" content=\"expertise comptable\" \/>\n\t\t<link rel=\"canonical\" href=\"https:\/\/tyconsulting.ma\/fr\/boni-mali-de-fusion\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 4.4.8\" \/>\n\t\t<meta property=\"og:locale\" content=\"fr_FR\" \/>\n\t\t<meta property=\"og:site_name\" content=\"T.Y Consulting - 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