{"id":8201,"date":"2022-05-10T17:41:29","date_gmt":"2022-05-10T15:41:29","guid":{"rendered":"https:\/\/www.cashlab.fr\/?p=8201"},"modified":"2026-02-10T14:58:22","modified_gmt":"2026-02-10T13:58:22","slug":"affacturage-deconsolidant-moyen-de-financement","status":"publish","type":"post","link":"https:\/\/www.cashlab.fr\/en\/affacturage-deconsolidant-moyen-de-financement\/","title":{"rendered":"Deconsolidating factoring: all about this financing method"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb width_tablet=\u00a0\u00bb100%\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb max_width=\u00a0\u00bb960px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb8px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb1400px\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|40px|40px|true|true\u00a0\u00bb border_radii=\u00a0\u00bbon|5px|5px|5px|5px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_code _builder_version=\u00a0\u00bb4.18.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<span><span><a href=\"https:\/\/www.cashlab.fr\/\">Accueil<\/a><\/span><\/span>[\/et_pb_code][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_align=\u00a0\u00bbleft\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Suite \u00e0 la crise sanitaire mondiale et au conflit en Ukraine, les entreprises se sont endett\u00e9es jusqu\u2019\u00e0 d\u00e9stabiliser leur tr\u00e9sorerie et leur activit\u00e9. Dans ce contexte difficile, plusieurs solutions de financement sont possibles, notamment l&rsquo;affacturage d\u00e9consolidant.<\/p>\n<p><strong>Sommaire :<\/strong><\/p>\n<ul>\n<li><a href=\"#1\">D\u00e9finition de l\u2019affacturage d\u00e9consolidant<\/a><\/li>\n<li><a href=\"#2\">Qu\u2019est-ce que la d\u00e9consolidation comptable ?<\/a><\/li>\n<li><a href=\"#3\">Comment fonctionne la d\u00e9consolidation dans le cadre d\u2019affacturage ?<\/a><\/li>\n<li><a href=\"#4\">Quels avantages ?<\/a><\/li>\n<li><a href=\"#5\">Qui est concern\u00e9 par l\u2019affacturage d\u00e9consolidant ?<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text module_id=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans|700|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.3em\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_align=\u00a0\u00bbleft\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|20px|40px|false|true\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb24px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>D\u00e9finition de l\u2019affacturage d\u00e9consolidant<\/h2>\n<div>Avant d\u2019approfondir le sujet, il convient de rappeler la d\u00e9finition de l\u2019affacturage. <strong>C\u2019est une solution de financement o\u00f9 l\u2019entreprise transf\u00e8re tout, ou une partie de son poste clients \u00e0 un \u00e9tablissement financier appel\u00e9 factor.<\/strong> Ce dernier r\u00e9cup\u00e8re les cr\u00e9ances de l\u2019entreprise contre un financement. Il prend \u00e9galement en charge le suivi, le recouvrement et le risque d\u2019insolvabilit\u00e9.<\/div>\n<p>&nbsp;<\/p>\n<div>\u00c0 diff\u00e9rencier de l\u2019affacturage classique, l\u2019affacturage d\u00e9consolidant* est sans recours contre l\u2019entreprise et permet la d\u00e9consolidation des cr\u00e9ances transf\u00e9r\u00e9es sous certaines conditions.<\/div>\n<p>&nbsp;<\/p>\n<div>Le factor ach\u00e8te les cr\u00e9ances sous forme de financement, et assure ainsi les risques d\u2019impay\u00e9s tout en permettant la d\u00e9consolidation comptable. De son c\u00f4t\u00e9, l\u2019entreprise peut supprimer tout, ou une partie, des encours clients. <strong>Pour ainsi pr\u00e9senter un bilan am\u00e9lior\u00e9 avec une tr\u00e9sorerie optimale.<\/strong> Ainsi, les encaissements \u00e0 venir, pas encore encaiss\u00e9s, ne s\u2019affichent pas sur les \u00e9tats financiers. C\u2019est pourquoi l\u2019affacturage d\u00e9consolidant est aussi consid\u00e9r\u00e9 comme une technique financi\u00e8re.<\/div>\n<p>&nbsp;<\/p>\n<div>* aussi appel\u00e9 affacturage d\u00e9comptabilisant.<\/div>\n<p>[\/et_pb_text][et_pb_text module_id=\u00a0\u00bb2&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.3em\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\"><strong>Qu\u2019est-ce que la d\u00e9consolidation comptable ?<\/strong><\/h2>\n<p>La d\u00e9consolidation, encadr\u00e9e par des normes strictes, consiste \u00e0 sortir un actif financier du bilan d\u2019une entreprise. Puis, de le transf\u00e9rer \u00e0 une autre entit\u00e9 qui inscrit alors cet actif \u00e0 son bilan. Cette op\u00e9ration peut se r\u00e9aliser soit par un transfert direct des droits contractuels sur les flux de tr\u00e9sorerie li\u00e9s \u00e0 l\u2019actif en question. Soit par un engagement de transfert sans d\u00e9lai de ces m\u00eames droits.<\/p>\n<p><strong>Ainsi, pour \u00eatre consid\u00e9r\u00e9 comme d\u00e9consolidant, ce transfert d\u2019actif doit int\u00e9grer la quasi-totalit\u00e9 des risques et avantages qui y sont li\u00e9s et ainsi \u00eatre r\u00e9put\u00e9 sans recours.<\/strong><br \/>Il est n\u00e9cessaire d\u2019\u00e9valuer le transfert des risques et avantages li\u00e9s \u00e0 la propri\u00e9t\u00e9 de l\u2019actif. Ce qui permettra de s\u2019assurer qu\u2019il correspond bien aux conditions de <strong>d\u00e9comptabilisation.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00a0\u00bbDans ce cadre, il y a 3 cas de figure :\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#030047&Prime; open_toggle_background_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb closed_toggle_background_color=\u00a0\u00bb#5271ff\u00a0\u00bb icon_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb toggle_icon=\u00a0\u00bb&#x4c;||divi||400&Prime; open_icon_color=\u00a0\u00bb#5271ff\u00a0\u00bb open_toggle_icon=\u00a0\u00bb&#x4b;||divi||400&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_level=\u00a0\u00bbh3&Prime; title_font=\u00a0\u00bbOpen Sans|700|||||||\u00a0\u00bb body_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#030047&Prime; body_font_size=\u00a0\u00bb17px\u00a0\u00bb custom_margin=\u00a0\u00bb||45px|||\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset3&Prime; box_shadow_color=\u00a0\u00bbrgba(10,45,97,0.22)\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<ul>\n<li>L\u2019entreprise a transf\u00e9r\u00e9 la quasi-totalit\u00e9 des risques et avantages li\u00e9s \u00e0 la propri\u00e9t\u00e9 de l\u2019actif \u00e0 la deuxi\u00e8me entit\u00e9. <strong>Dans ce cas, l\u2019actif est bien d\u00e9consolid\u00e9.<\/strong><\/li>\n<li>Elle a conserv\u00e9 la quasi-totalit\u00e9 des risques et avantages. <strong>Dans ce cas, l\u2019actif n\u2019est pas d\u00e9consolid\u00e9.<\/strong><\/li>\n<li>Ou alors, elle n\u2019a ni conserv\u00e9, ni transf\u00e9r\u00e9 la quasi-totalit\u00e9 des risques et avantages de l\u2019actif. <strong>Dans ce cas, il est n\u00e9cessaire de v\u00e9rifier que l\u2019entreprise ait conserv\u00e9 le contr\u00f4le de l\u2019actif.<\/strong> C\u2019est-\u00e0-dire, si elle a la capacit\u00e9 de le vendre.<\/li>\n<\/ul>\n<p>[\/et_pb_toggle][et_pb_text module_id=\u00a0\u00bb3&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><strong>Comment fonctionne la d\u00e9consolidation dans le cadre d\u2019affacturage\u00a0?<\/strong><\/h2>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div>\n<p>La d\u00e9consolidation a lieu en deux phases :<\/p>\n<\/div>\n<ol>\n<li><strong>Le transfert de l\u2019actif au factor.<\/strong> C\u2019est-\u00e0-dire le transfert de l\u2019entreprise \u00e0 la soci\u00e9t\u00e9 d\u2019affacturage des droits contractuels sur les flux de tr\u00e9sorerie li\u00e9s aux cr\u00e9ances c\u00e9d\u00e9es. En \u00e9change :\n<ul>\n<ul>\n<li>Soit le factor se voit d\u00e9l\u00e9gu\u00e9 l\u2019encaissement des paiements ;<\/li>\n<li>Soit un compte bancaire au nom de l\u2019entreprise est cr\u00e9\u00e9 avec obligation contractuelle de lui reverser les flux de tr\u00e9sorerie. D\u00e8s qu\u2019un paiement est effectu\u00e9 au compte-courant de la soci\u00e9t\u00e9 d\u2019affacturage, le transfert de propri\u00e9t\u00e9 de la cr\u00e9ance est alors effectif.<\/li>\n<\/ul>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/li>\n<li><strong>L\u2019\u00e9valuation du transfert des risques et avantages li\u00e9s \u00e0 l\u2019actif.<\/strong> Pour cela, il faut se tourner vers les avantages et risques r\u00e9cup\u00e9r\u00e9s par le factor lors de la cession de cr\u00e9ances. D\u2019un c\u00f4t\u00e9, le factor r\u00e9cup\u00e8re le droit de recevoir les r\u00e8glements, et la possibilit\u00e9 d\u2019exercer les droits attach\u00e9s \u00e0 la cr\u00e9ance. De l\u2019autre, il existe plusieurs risques :\n<ul>\n<li>Le risque de cr\u00e9dit li\u00e9 \u00e0 l\u2019insolvabilit\u00e9 du d\u00e9biteur ;<\/li>\n<li>Puis le risque de dilution (concernant les risques de litiges, les \u00e9ventuels \u00e9carts de r\u00e8glements, les avoirs ou compensations) ;<\/li>\n<li>Et enfin, le risque de portage inh\u00e9rent au retard de paiement par rapport \u00e0 l\u2019\u00e9ch\u00e9ance.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>[\/et_pb_text][et_pb_text module_id=\u00a0\u00bb4&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans|700|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|20px|40px|false|true\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><b>Quels avantages ?<\/b><\/h2>\n<div>Cette solution de financement offre de nombreux avantages, et en premier lieu<strong> l\u2019am\u00e9lioration de la pr\u00e9sentation des \u00e9tats financiers.<\/strong><\/div>\n<p>&nbsp;<\/p>\n<div>Elle permet aussi de :<\/div>\n<ul>\n<li><strong>Diminuer<\/strong> le montant des cr\u00e9ances clients en am\u00e9liorant le <a href=\"https:\/\/www.cashlab.fr\/dso-dpo-et-dio-comment-les-calculer-pourquoi-leur-suivi-est-il-un-vrai-axe-de-pilotage-de-sa-tresorerie\/\" target=\"_blank\" rel=\"noopener\">DSO<\/a> ;<\/li>\n<li><strong>Optimiser<\/strong> les ratios financiers incluant le poste clients et le BFR ;<\/li>\n<li><strong>Diminuer l\u2019endettement financier net issu des \u00e9tats financiers ;<\/strong><\/li>\n<li><strong>Am\u00e9liorer<\/strong> le ratio d\u2019autonomie financi\u00e8re (dettes financi\u00e8res nettes \/ fonds propres) et le niveau de \u00ab leverage \u00bb (dettes financi\u00e8res nettes \/ EBITDA).<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/www.cashlab.fr\/wp-content\/uploads\/2026\/01\/Header-NL-8.jpg\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb alt=\u00a0\u00bbWebinaire &#8211; D\u00e9couvrir Cashlab\u00a0\u00bb title_text=\u00a0\u00bbWebinaire &#8211; D\u00e9couvrir Cashlab\u00a0\u00bb max_width=\u00a0\u00bb70%\u00a0\u00bb align=\u00a0\u00bbcenter\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.cashlab.fr\/webinars\/\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_image][et_pb_text module_id=\u00a0\u00bb5&Prime; _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb&#8211;et_global_body_font||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#030047&Prime; text_font_size=\u00a0\u00bb17px\u00a0\u00bb header_2_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#030047&Prime; header_2_font_size=\u00a0\u00bb30px\u00a0\u00bb header_3_font=\u00a0\u00bbOpen Sans|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb20px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.2em\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||on||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#191735&Prime; header_4_font_size=\u00a0\u00bb16px\u00a0\u00bb background_color=\u00a0\u00bb#f8f8f8&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_padding=\u00a0\u00bb40px|40px|20px|40px|false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<h2><b>Qui est concern\u00e9 par l&rsquo;affacturage d\u00e9consolidant ?<\/b><\/h2>\n<p>L\u2019affacturage d\u00e9consolidant concerne toute entreprise qui souhaite am\u00e9liorer la pr\u00e9sentation de ses comptes.<\/p>\n<p><strong>\u00c0 noter que cette solution de financement est particuli\u00e8rement utilis\u00e9e par les grandes entreprises, et de plus en plus par les <a href=\"https:\/\/www.cashlab.fr\/gestion-tresorerie-des-pme-eti\/\" target=\"_blank\" rel=\"noopener\">PME et ETI<\/a>.<\/strong><\/p>\n<p>L\u2019affacturage d\u00e9consolidant peut \u00eatre utilis\u00e9, entre autres, pour :<\/p>\n<ul>\n<li><strong>Am\u00e9liorer la pr\u00e9sentation de leur bilan en fin d\u2019ann\u00e9e pour les entreprises c\u00f4t\u00e9es en bourse;<\/strong><\/li>\n<li>Diversifier les sources de financement et r\u00e9duire les dettes financi\u00e8res dans le cadre d\u2019une LBO ;<\/li>\n<li>Remettre les comptes \u00e0 0 dans le cadre d&rsquo;une cession d&rsquo;entreprise ;<\/li>\n<li>G\u00e9n\u00e9rer de la tr\u00e9sorerie dans le cadre d\u2019acquisitions externes ;<\/li>\n<li>Rassurer les investisseurs sur la sanit\u00e9 du poste clients.<\/li>\n<\/ul>\n<p>Dans tous les cas, la d\u00e9cision finale en mati\u00e8re de d\u00e9consolidation incombe aux commissaires aux comptes de l\u2019entreprise. Ils sont les seuls admis \u00e0 appr\u00e9cier le transfert substantiel des avantages et des risques inh\u00e9rents \u00e0 l\u2019actif c\u00e9d\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Article r\u00e9dig\u00e9 par El\u00e9onore Berne, le 10\/05\/2022.<\/p>\n<p>[\/et_pb_text][et_pb_button button_text=\u00a0\u00bbD\u00c9COUVRIR CASHLAB\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_color=\u00a0\u00bb#030047&Prime; button_border_color=\u00a0\u00bb#cfae23&Prime; button_border_width=\u00a0\u00bb1px\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/www.cashlab.fr\/webinars\/\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.18.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb1000px\u00a0\u00bb custom_padding=\u00a0\u00bb|20px||20px|false|true\u00a0\u00bb global_module=\u00a0\u00bb9255&Prime; saved_tabs=\u00a0\u00bball\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.17.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bb|600|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#191735&Prime; text_font_size=\u00a0\u00bb30px\u00a0\u00bb custom_margin=\u00a0\u00bb43px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]Lire aussi..[\/et_pb_text][et_pb_blog fullwidth=\u00a0\u00bboff\u00a0\u00bb posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb60,57&Prime; use_manual_excerpt=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb10px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][et_pb_text _builder_version=\u00a0\u00bb4.26.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbFooter\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#191735&Prime; custom_padding=\u00a0\u00bb||40px||false|false\u00a0\u00bb global_module=\u00a0\u00bb7136&Prime; saved_tabs=\u00a0\u00bball\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_4,1_4,1_4,1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb1200px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbLogo\u00a0\u00bb _builder_version=\u00a0\u00bb4.16.0&Prime; custom_margin=\u00a0\u00bb|||-46px||\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb|||0px|false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb30px|||0px|false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2383\" src=\"https:\/\/www.cashlab.fr\/wp-content\/uploads\/2021\/10\/logo-blanc.webp\" alt=\"logo_blanc_Cashlab\" width=\"144\" height=\"27\" style=\"display: block; margin-left: auto; margin-right: auto;\" \/><\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=\u00a0\u00bbA propos (sitemap)\u00a0\u00bb _builder_version=\u00a0\u00bb4.16.0&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb text_font_size=\u00a0\u00bb15px\u00a0\u00bb text_line_height=\u00a0\u00bb1.5em\u00a0\u00bb link_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_4_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_margin=\u00a0\u00bb50px|||30px|false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb30px||0px|0px|false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb text_font_tablet=\u00a0\u00bb\u00a0\u00bb text_font_phone=\u00a0\u00bb\u00a0\u00bb text_font_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbcenter\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>\ud83d\udccd1, rue des Prouvaires<br \/>75001 Paris<\/p>\n<p>&nbsp;<\/p>\n<p>Suivez-nous :<\/p>\n<p>[\/et_pb_text][et_pb_social_media_follow url_new_window=\u00a0\u00bboff\u00a0\u00bb icon_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb custom_margin=\u00a0\u00bb-20px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb15px||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb|||25px|false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|||0px|false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbcenter\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_radii=\u00a0\u00bbon|5px|5px|5px|5px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_social_media_follow_network social_network=\u00a0\u00bblinkedin\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.linkedin.com\/company\/cashlab\u00a0\u00bb icon_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#5271ff\u00a0\u00bb background_enable_color=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb follow_button=\u00a0\u00bboff\u00a0\u00bb url_new_window=\u00a0\u00bboff\u00a0\u00bb]linkedin[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=\u00a0\u00bbyoutube\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.youtube.com\/channel\/UCaQhgicH_sQ3lr3HddQYmgw\u00a0\u00bb icon_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#5271ff\u00a0\u00bb background_enable_color=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb follow_button=\u00a0\u00bboff\u00a0\u00bb url_new_window=\u00a0\u00bboff\u00a0\u00bb]youtube[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=\u00a0\u00bbtwitter\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/twitter.com\/CashLab_fr\u00a0\u00bb icon_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#5271ff\u00a0\u00bb background_enable_color=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb follow_button=\u00a0\u00bboff\u00a0\u00bb url_new_window=\u00a0\u00bboff\u00a0\u00bb]twitter[\/et_pb_social_media_follow_network][et_pb_social_media_follow_network social_network=\u00a0\u00bbgoogle\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/g.page\/r\/CcA1HCOKS0srEBA\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#5271ff\u00a0\u00bb background_enable_color=\u00a0\u00bbon\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb follow_button=\u00a0\u00bboff\u00a0\u00bb url_new_window=\u00a0\u00bboff\u00a0\u00bb]google[\/et_pb_social_media_follow_network][\/et_pb_social_media_follow][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbA propos (sitemap)\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.2&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb text_font_size=\u00a0\u00bb15px\u00a0\u00bb text_line_height=\u00a0\u00bb1.5em\u00a0\u00bb link_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_4_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_margin=\u00a0\u00bb106px|||30px|false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||0px|0px|false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb8px||8px||false|false\u00a0\u00bb text_font_tablet=\u00a0\u00bb\u00a0\u00bb text_font_phone=\u00a0\u00bb\u00a0\u00bb text_font_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbcenter\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h4><span style=\"color: #ffffff;\">A PROPOS<\/span><\/h4>\n<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/www.cashlab.fr\/accueil\/\" target=\"_blank\" rel=\"noopener\">Accueil<\/a><\/span><br \/><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/www.cashlab.fr\/qui-sommes-nous\/\" target=\"_blank\" rel=\"noopener\">Qui sommes-nous 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type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbA propos (sitemap)\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb text_font_size=\u00a0\u00bb15px\u00a0\u00bb text_line_height=\u00a0\u00bb1.5em\u00a0\u00bb link_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_4_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_4_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_margin=\u00a0\u00bb106px|||30px|false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||0px|0px|false|false\u00a0\u00bb 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbOpen Sans||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>\u00a92023 All rights reserved. | Cashlab | <span style=\"text-decoration: underline;\"><strong><span style=\"color: #ffffff;\"><a style=\"color: #ffffff; text-decoration: underline;\" href=\"https:\/\/www.cashlab.fr\/mentions-legales\/\" target=\"_blank\" rel=\"noopener\">Mentions L\u00e9gales<\/a><\/span><\/strong><\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deconsolidating factoring is considered as a financing method or financial technique to present better financial statements. <\/p>","protected":false},"author":2,"featured_media":10879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[21,175,132,70,163,176,133,10],"class_list":["post-8201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseils","tag-affacturage","tag-affacturage-deconsolidant","tag-cash-forecast","tag-financement","tag-gestion-de-tresorerie","tag-moyen-de-financement","tag-pilotage-du-cash","tag-tresorerie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Affacturage d\u00e9consolidant : tout savoir sur ce contrat<\/title>\n<meta name=\"description\" content=\"L\u2019affacturage d\u00e9consolidant est consid\u00e9r\u00e9 comme une technique 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