Distinguishes between prise en charge of a propositional content that the primary enunciator takes responsibility for because she assumes it is true, and ascription of a content to a secondary enunciator (e2). In the latter case, the enunciator, who says nothing, performs no actual prise en charge, but assumes that e2 must have endorsed the content at an earlier stage. The paper further argues that prise en charge is to be defined in terms not only of truth, but also of traces of intersubjectivity and interaction between enunciators. All of these parameters affect the position the first enunciator takes regarding an ascribed point of view (pov) : a) taking it into account (prise en compte) without assuming responsibility for it (i.e. adopting a neutral stance) ; b) prise en charge through agreeing with the ascribed pov (prendre à son compte) ; c) non prise en charge (through explicitly disagreeing with an ascribed pov).