Sociétés associées
Auteur | Stéphane Mercier |
Pages | 60-61 |
Page 60
Cette notion est visée à l'art. 12 C. Soc. :
«Il faut entendre par "société associée", toute société, autre qu'une filiale ou une filiale commune, dans laquelle une autre société détient une participation et sur l'orientation de laquelle elle exerce une influence notable.
Cette influence notable est présumée sauf preuve contraire, si les droits de vote attachés à cette participation représentent un cinquième ou plus des droits de vote des actionnaires ou associés de cette société. Les dispositions de l'article 7 sont applicables».
Les entreprises associées sont les sociétés dans lesquelles la société mère ne détient pas le contrôle mais dans lesquelles les sociétés du groupe exercent une influence notable permanente, tant au niveau de la gestion que de la politique financière.
Cette influence peut s'exercer de diverses façons, p. ex. :
- présence au conseil d'administration; - participation à l'élaboration des procédures et choix stratégiques, ou - existence de nombreuses opérations inter-sociétés.
L'influence notable est présumée lorsque 20 % au moins des droits de vote sont détenus directement ou indirectement. Ce pourcentage est généralement admis par toutes les instances de normalisation comptable. Toutefois, cette présomption serait non fondée si, par exemple, le détenteur des actions n'avait pas accès à la comptabilité, de sorte que l'information requise pour la consolidation ne pourrait être obtenue.
IAS 28
Une entreprise associée est une entreprise dans laquelle l'investisseur a une influence notable et qui n'est ni une filiale ni une coentreprise de l'investisseur.
L'influence notable est le pouvoir de participer aux décisions de politique financière et opérationnelle de l'entreprise détenue, sans toutefois exercer un contrôle sur ces politiques.
Si un investisseur détient, directement ou indirectement par le biais de filiales, 20 % ou plus des droits de vote dans l'entreprise détenue, il est présumé avoir une influence notable, sauf à démontrer clairement que ce n'est pas le cas (36). Inversement, si l'investisseur détient, directement ou indirectement par le biais...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- La consolidation
- La consolidation des comptes
- Introduction
- Consolidation et IAS/IFRS
- Pourquoi consolider ?
- Définition des sociétés astreintes à publier des comptes consolidés
- Contrôle
- Sociétés associées
- Les autres sociétés
- Exemptions
- Exclusions
- Choix du référentiel
- Date d'établissement des comptes consolidés
- Application des trois méthodes de consolidation
- Préparation des opérations de consolidation
- Réalisation des opérations de consolidation
- Exercice de synthèse : consolidations successives
- La consolidation en matière de consortium
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