{"id":93480,"date":"2023-08-17T00:00:00","date_gmt":"2023-08-16T22:00:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-moyen-de-rendement-des-obligations-des-societes-privees-tmop-annee-2022-2\/"},"modified":"2023-08-17T00:00:00","modified_gmt":"2023-08-16T22:00:00","slug":"taux-moyen-de-rendement-des-obligations-des-societes-privees-tmop-annee-2022-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/taux-moyen-de-rendement-des-obligations-des-societes-privees-tmop-annee-2022-2\/","title":{"rendered":"Taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es (TMOP) &#8211; Ann\u00e9e 2022"},"content":{"rendered":"<div>\n<div>\n<h2>Taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es (TMOP)<\/p>\n<p>Ann\u00e9e 2022<br \/>&nbsp;<\/h2>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p><strong>ANN\u00c9E<\/strong><\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p><strong>TAUX<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2022<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>2,51&nbsp;%<\/p>\n<\/td>\n<\/tr>\n<tr>\t\t<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2022<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>1,325 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d&nbsp;semestre 2021<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,27 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2021<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,2 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2020<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>&#8211; 0,02 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2020<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,20 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2019<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,12 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2019<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,62 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2018<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,97 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2018<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>1,04 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2017<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,95 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2017<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>1,15 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2016<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,63 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2016<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,80 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2015<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>1,19 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2015<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>0,96 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2014<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>1,50 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2014<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>2,28 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2013<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>2,62 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2013<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>2,30 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>2d semestre 2012<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>2,41 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"302\">\n<p>1er semestre 2012<\/p>\n<\/td>\n<td valign=\"top\" width=\"302\">\n<p>3,15 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Le taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es sert notamment :<\/p>\n<ul>\n<li>au calcul de la r\u00e9mun\u00e9ration des accords de participation ;<\/li>\n<li>au calcul de l\u2019int\u00e9r\u00eat de retard d\u00fb par l\u2019employeur lorsqu\u2019il ne respecte pas le d\u00e9lai de versement imm\u00e9diat de la participation \u00e0 la demande du salari\u00e9 (au plus tard avant le 1er jour du 6e mois suivant la cl\u00f4ture de l\u2019exercice au titre duquel la participation est attribu\u00e9e) : dans ce cas, le versement est assorti d\u2019un int\u00e9r\u00eat de retard \u00e9gal \u00e0 1,33 fois le TMOP ;<\/li>\n<li>au calcul de la r\u00e9mun\u00e9ration des comptes courants bloqu\u00e9s d\u2019associ\u00e9s, qui ne peut \u00eatre inf\u00e9rieure au TMOP.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n<p><strong>Source :<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047282711\" target=\"_blank\" rel=\"noopener\">Avis relatif \u00e0 la fixation du taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es (TMO)<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taux moyen de rendement des obligations des soci\u00e9t\u00e9s priv\u00e9es (TMOP) Ann\u00e9e 2022&nbsp; ANN\u00c9E TAUX 2d semestre 2022 2,51&nbsp;% 1er semestre 2022 1,325 % 2d&nbsp;semestre 2021 0,27 % 1er semestre 2021 0,2 % 2d semestre 2020 &#8211; 0,02 % 1er semestre 2020 0,20 % 2d semestre 2019 0,12 % 1er semestre 2019 0,62 % 2d semestre [&hellip;]<\/p>\n","protected":false},"featured_media":93481,"template":"","weblex-importer-activity":[503,492,499,506,498,502,496,495,497,494,504,500,507,501],"weblex-importer-category":[51,39],"weblex-importer-tag":[283],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/93480"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/93481"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=93480"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=93480"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=93480"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=93480"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=93480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}