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La comptabilité des provisions pour charges
Date de publication : 05/01/2012

Les provisions pour charges sont la constatation comptable d’un passif dont le montant ou l’échéance n’est pas fixé de façon précise. Une fois constatée, une provision pour charges ne peut faire l’objet d’une reprise que pour les dépenses pour lesquelles elle a été comptabilisée à l’origine.

Les conditions de constitution des provisions pour charges

Une provision pour charges doit être comptabilisée lorsque les trois conditions suivantes sont remplies :
- il existe une obligation de l’organisme vis-à-vis de tiers se rapportant à l’exercice en cours ou à un exercice antérieur. Cette obligation est soit juridique (contractuelle, légale ou réglementaire) soit reconnue par l’organisme (résultant d’une politique affichée ou d’une déclaration autorisée suffisamment explicite). L’existence de l’obligation s’apprécie à la date de clôture de l’exercice ;
- il est certain ou probable, qu’une sortie de ressources sans contrepartie au moins équivalente attendue de ce tiers sera nécessaire pour éteindre l’obligation de l’organisme envers le tiers. La probabilité de sortie de ressources s’apprécie à la date d’arrêté des comptes ;
- le montant de l’obligation peut être estimé de manière fiable. Le montant s’apprécie à la date d’arrêté des comptes.

Dans le cas d’évènements exceptionnels, importants et significatifs qui ne se réfèrent pas à des exemples passés, une provision pour charges doit être comptabilisée si ces cas peuvent donner lieu à une sortie probable de ressources évaluée de manière fiable (exemple : En cas de restructuration).

La constatation des provisions pour charges

Les charges sont rattachées à l’exercice au cours duquel le service fait a été réalisé. A la date de clôture de l’exercice, il convient donc de procéder au rattachement des charges à l’exercice qui les concerne, pour les opérations non encore comptabilisées.

En outre, afin de donner une image fidèle du patrimoine de l’organisme, il convient également de procéder, à la clôture, à la constatation de provisions pour charges. L’enjeu est de s’assurer que le montant intégral des passifs de l’organisme au titre d’un exercice, figure au bilan, à la clôture des comptes.

1 - Constitution d’une provision

N° de compte Intitulé Débit Crédit
6915 Dotations aux provisions (charges d’exploitation) X
19 Provisions pour charges et peretes X

2 - Réajustement des provisions

Lorsque les conditions le justifient, les provisions initialement constituées peuvent, en période d’inventaire des exercices suivants, être réajustées comme suit :
- en augmentation : les comptes 19 sont crédités du complément de provision par le débit des comptes de dotations correspondants 6915 ;
- en diminution : les comptes de provisions devenues partiellement ou totalement sans objet sont débités par le crédit d’un compte de reprise sur provisions : 79125.

3 - Réalisation du risque ou survenance de la charge

Lors de la réalisation du risque ou de la survenance de la charge, la dépense intervenue est enregistrée dans un compte de charge par
nature.
Corrélativement, la provision doit être annulée par un compte de reprise sur provisions : 79125 « reprise sur provisions pour pertes et charges
d’exploitation ».

Exemple : Au cours de l’exercice N+2, l’organisme a été condamné à verser une indemnité de licenciement de 9 500 Fcfa relative à l’affaire pour laquelle la provision pour litige de 70 000 Fcfa a été constituée.

(1)

N° de compte Intitulé Débit Crédit
65181 Indemnités de préavis, de licenciement et de départ à la retraite 9.500
4 ou 56 Tiers ou Banques, établissements financiers et assimiles 9500

(2)

N° de compte Intitulé Débit Crédit
1911 Provision pour litige 70.000
79125 Reprise sur provisions pour pertes et charges d’exploitation 9500
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    Le 24 mars à 12:59, par voinfo En réponse à : La comptabilité des provisions pour charges

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