A method for the transmission of an amount of value between a debtor and a creditor each provided with a personal portable electronic entity comprising short-range wireless communication means, said amount of value being transferred from an account of said debtor to an account of said creditor by a computer system in charge of the management of the values in question, this method being characterized in that it comprises the following steps, - entering , on said portable electronic entity of said debtor, an identifier of said creditor; - receiving by said portable electronic entity of said creditor at least one piece of authentication information from said debtor, said at least one piece of authentication information being received from said portable electronic entity of said debtor via said short-range wireless communication means, said identifier of said creditor being transmitted to said portable electronic entity of said creditor with said at least one piece of authentication information; - receiving at least one piece of data related to said amount of value; - creating by said portable electronic entity of said creditor, a transaction message comprising at least said at least one piece of data, said at least one piece of authentication information and data relating to the identity of said creditor and said account to be credited; and, - transmitting said transaction message to said computer system in charge of managing the values in question, via a mobile telephone network or a data communication network, said transmitting of said transaction message being delayed in the absence of a connection to said computer system, further comprising a step of encrypting, by said portable electronic entity of said debtor, said at least one piece of authentication information and a step of encrypting, by said portable electronic entity of said debtor, said identifier of said creditor, said encrypting of said at least one piece of authentication information and the encrypting of said identifier of said creditor using different keys. - entering , on said portable electronic entity of said debtor, an identifier of said creditor; - receiving by said portable electronic entity of said creditor at least one piece of authentication information from said debtor, said at least one piece of authentication information being received from said portable electronic entity of said debtor via said short-range wireless communication means, said identifier of said creditor being transmitted to said portable electronic entity of said creditor with said at least one piece of authentication information; - receiving at least one piece of data related to said amount of value; - creating by said portable electronic entity of said creditor, a transaction message comprising at least said at least one piece of data, said at least one piece of authentication information and data relating to the identity of said creditor and said account to be credited; and, - transmitting said transaction message to said computer system in charge of managing the values in question, via a mobile telephone network or a data communication network, said transmitting of said transaction message being delayed in the absence of a connection to said computer system, further comprising a step of encrypting, by said portable electronic entity of said debtor, said at least one piece of authentication information and a step of encrypting, by said portable electronic entity of said debtor, said identifier of said creditor, said encrypting of said at least one piece of authentication information and the encrypting of said identifier of said creditor using different keys. <EOS>