{ "article": { "LEGIARTI000006263872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R232-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006263872", "URL": "article/LEGI/ARTI/00/00/06/26/38/LEGIARTI000006263872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X232R004AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344415", "@num": "244-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344416", "@num": "244-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006228896", "@num": "L232-3", "#text": "Code de commerce - art. L232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263835", "@num": "R232-3", "#text": "Code de commerce - art. R232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006265631", "@num": "R251-2", "#text": "Code de commerce - art. R251-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263921", "@num": "R232-5", "#text": "Code de commerce. - art. R232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263956", "@num": "R232-6", "#text": "Code de commerce. - art. R232-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161486", "@fin": "2025-01-01", "#text": "Section 1 : Des documents comptables.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877391", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146234", "@fin": "2025-01-01", "#text": "Chapitre II : Des comptes sociaux.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877393", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006263872", "@fin": "2999-01-01", "@num": "R232-4", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rapports prévus aux articles L. 232-3 et L. 232-4 sont joints aux documents mentionnés à l'article R. 232-3.
\n
Ces rapports complètent et commentent l'information donnée par ces documents. Ils décrivent les conventions comptables, les méthodes utilisées et les hypothèses retenues et en justifient la pertinence et la cohérence.
" } }, "LEGIARTI000006228896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006228896", "URL": "article/LEGI/ARTI/00/00/06/22/88/LEGIARTI000006228896.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280700", "@num": "340-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344416", "@num": "244-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344434", "@num": "244-5", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006301701", "@num": "32", "#text": "Loi n°84-148 du 1 mars 1984 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228904", "@num": "L232-4", "#text": "Code de commerce - art. L232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243327", "@num": "L922-6", "#text": "Code de commerce - art. L922-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243961", "@num": "L932-12", "#text": "Code de commerce - art. L932-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244638", "@num": "L942-10", "#text": "Code de commerce - art. L942-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006245355", "@num": "L952-6", "#text": "Code de commerce - art. L952-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877354", "@num": "R225-83", "#text": "Code de commerce - art. R225-83 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce - art. R232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228895", "@num": "L232-2", "#text": "Code de commerce. - art. L232-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263990", "@num": "R232-7", "#text": "Code de commerce. - art. R232-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431866", "@num": "L2312-25", "#text": "Code du travail - art. L2312-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901940", "@num": "L2323-10", "#text": "Code du travail - art. L2323-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022953", "@num": "L2323-13", "#text": "Code du travail - art. L2323-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649735", "@num": "L432-4", "#text": "Code du travail - art. L432-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654043", "@num": "L442-9", "#text": "Code du travail applicable à Mayotte. - art. L442-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161288", "@fin": "2024-01-01", "#text": "Section 1 : Des documents comptables", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535242", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006228896", "@fin": "2019-09-01", "@num": "L232-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610432", "@fin": "2999-01-01", "@num": "L232-3", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les sociétés anonymes, les documents visés à l'article L. 232-2 sont analysés dans des rapports écrits sur l'évolution de la société, établis par le conseil d'administration ou le directoire. Les documents et rapports sont communiqués simultanément au conseil de surveillance, au commissaire aux comptes et au comité d'entreprise.
\n
En cas de non-observation des dispositions de l'article L. 232-2 et de l'alinéa précédent, ou si les informations données dans les rapports visés à l'alinéa précédent appellent des observations de sa part, le commissaire aux comptes le signale dans un rapport au conseil d'administration ou au directoire, selon le cas. Le rapport du commissaire aux comptes est communiqué simultanément au comité d'entreprise. Il est donné connaissance de ce rapport à la prochaine assemblée générale.
" } }, "LEGIARTI000006263835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R232-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006263835", "URL": "article/LEGI/ARTI/00/00/06/26/38/LEGIARTI000006263835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X232R003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344407", "@num": "244-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344408", "@num": "244-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce - art. R232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006265631", "@num": "R251-2", "#text": "Code de commerce - art. R251-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006268866", "@num": "R612-3", "#text": "Code de commerce - art. R612-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263824", "@num": "R232-2", "#text": "Code de commerce. - art. R232-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263921", "@num": "R232-5", "#text": "Code de commerce. - art. R232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263956", "@num": "R232-6", "#text": "Code de commerce. - art. R232-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263990", "@num": "R232-7", "#text": "Code de commerce. - art. R232-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161486", "@fin": "2025-01-01", "#text": "Section 1 : Des documents comptables.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877391", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146234", "@fin": "2025-01-01", "#text": "Chapitre II : Des comptes sociaux.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877393", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006263835", "@fin": "2999-01-01", "@num": "R232-3", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil d'administration, le directoire ou les gérants des sociétés mentionnées à l'article R. 232-2, selon le cas, établissent :
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1° Semestriellement, dans les quatre mois qui suivent la clôture de chacun des semestres de l'exercice, la situation de l'actif réalisable et disponible, valeurs d'exploitation exclues, et du passif exigible ;
\n
2° Annuellement :
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a) Le tableau de financement en même temps que les comptes annuels dans les quatre mois qui suivent la clôture de l'exercice écoulé ;
\n
b) Le plan de financement prévisionnel ;
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c) Le compte de résultat prévisionnel.
\n
Le plan de financement et le compte de résultat prévisionnels sont établis au plus tard à l'expiration du quatrième mois qui suit l'ouverture de l'exercice en cours ; le compte de résultat prévisionnel est, en outre, révisé dans les quatre mois qui suivent l'ouverture du second semestre de l'exercice.
" } }, "LEGIARTI000006263921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R232-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006263921", "URL": "article/LEGI/ARTI/00/00/06/26/39/LEGIARTI000006263921.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X232R005AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344426", "@num": "244-3", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344426", "@num": "244-3", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263835", "@num": "R232-3", "#text": "Code de commerce. - art. R232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce. - art. R232-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161486", "@fin": "2025-01-01", "#text": "Section 1 : Des documents comptables.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877391", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146234", "@fin": "2025-01-01", "#text": "Chapitre II : Des comptes sociaux.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877393", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006263921", "@fin": "2999-01-01", "@num": "R232-5", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles de présentation et les méthodes utilisées pour l'élaboration des documents mentionnés à l'article R. 232-3 ne peuvent être modifiées d'une période à l'autre sans qu'il en soit justifié dans les rapports mentionnés à l'article R. 232-4. Ces derniers décrivent l'incidence de ces modifications.
\n
Les postes du tableau de financement, du plan de financement prévisionnel et du compte de résultat prévisionnel comportent l'indication du chiffre relatif au poste correspondant de l'exercice précédent.
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Les postes de la situation de l'actif réalisable et disponible, valeurs d'exploitation exclues, et du passif exigible comportent l'indication des chiffres relatifs aux postes correspondants des deux semestres précédents.
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Les documents mentionnés à l'article R. 232-3 font apparaître, chacun en ce qui le concerne, la situation de trésorerie de la société, ses résultats prévisionnels ainsi que ses moyens et prévisions de financement. S'il y a lieu, des informations complémentaires sont fournies en vue de permettre le rapprochement des données qu'ils contiennent de celles des comptes annuels.
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Le compte de résultat prévisionnel peut comporter une ou plusieurs variantes lorsque des circonstances particulières le justifient.
" } }, "LEGIARTI000006263956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R232-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006263956", "URL": "article/LEGI/ARTI/00/00/06/26/39/LEGIARTI000006263956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X232R006AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344432", "@num": "244-4", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344432", "@num": "244-4", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006271066", "@num": "R922-1", "#text": "Code de commerce - art. R922-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271092", "@num": "R932-1", "#text": "Code de commerce - art. R932-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271130", "@num": "R952-1", "#text": "Code de commerce - art. R952-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263835", "@num": "R232-3", "#text": "Code de commerce. - art. R232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce. - art. R232-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161486", "@fin": "2025-01-01", "#text": "Section 1 : Des documents comptables.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877391", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146234", "@fin": "2025-01-01", "#text": "Chapitre II : Des comptes sociaux.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877393", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité.", "@debut": "2025-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006263956", "@fin": "2999-01-01", "@num": "R232-6", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les huit jours de leur établissement, les documents et rapports mentionnés aux articles R. 232-3 et R. 232-4 sont communiqués au commissaire aux comptes, au comité d'entreprise et au conseil de surveillance.
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" } }, "LEGIARTI000006265631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R251-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006265631", "URL": "article/LEGI/ARTI/00/00/06/26/56/LEGIARTI000006265631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X251R002AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263824", "@num": "R232-2", "#text": "Code de commerce - art. R232-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263835", "@num": "R232-3", "#text": "Code de commerce - art. R232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce - art. R232-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263990", "@num": "R232-7", "#text": "Code de commerce - art. R232-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146242", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des groupements d'intérêt économique de droit français.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133255", "@fin": "2999-01-01", "#text": "TITRE V : Des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006265631", "@fin": "2999-01-01", "@num": "R251-2", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R. 232-2 à R. 232-7 sont applicables au groupement d'intérêt économique. Toutefois, les documents mentionnés à l'article R. 232-3 ainsi que les rapports mentionnés à l'article R. 232-4 sont établis par les administrateurs auxquels le commissaire aux comptes communique, le cas échéant, ses observations.
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Lorsque le commissaire aux comptes demande par lettre recommandée avec demande d'avis de réception que son rapport prévu à l'article R. 232-7 soit communiqué aux membres du groupement, les administrateurs procèdent à cette communication dans les huit jours de la réception de la demande. Le rapport est communiqué au comité d'entreprise dans le même délai.
" } }, "LEGIARTI000006344415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-12", "DATE_DEBUT": "1985-03-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006344415", "URL": "article/LEGI/ARTI/00/00/06/34/44/LEGIARTI000006344415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHHWXXXXXX244ACXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340-2, art. 340-3", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344407", "@num": "244-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344426", "@num": "244-3", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344432", "@num": "244-4", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000504454", "#text": "Loi 83-353 1983-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000504454", "@numtexte": "83-353", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1983-04-30" }, { "@id": "LEGIARTI000006272335", "@num": "1", "#text": "Décret n°85-295 du 1 mars 1985 - art. 1 () JORF 5 mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce. - art. R232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006115343", "@fin": "2007-03-27", "#text": "Chapitre I : Comptes sociaux.", "@debut": "1967-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085576", "@fin": "2007-03-27", "#text": "Titre II : Dispositions communes aux diverses sociétés commerciales dotées de la personnalité morale", "@debut": "1967-04-01" } ] }, "@cid": "JORFTEXT000000674772", "@num": "67-236", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°67-236 du 23 mars 1967 SUR LES SOCIETES COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000674772", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" }, { "@fin": "2007-03-27", "#text": "Décret n°67-236 du 23 mars 1967 sur les sociétés commerciales", "@debut": "1967-04-01", "@id_txt": "LEGITEXT000006061426", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" } ], "@date_publi": "1967-03-24", "@date_signature": "1967-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006344415", "@fin": "2005-02-12", "@num": "244-2", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006344416", "@fin": "2007-03-27", "@num": "244-2", "@etat": "ABROGE", "@debut": "2005-02-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rapports prévus aux articles 340-2 et 340-3 de la loi sur les sociétés commerciales sont joints aux documents mentionnés à l'article précédent.
\n
Ces rapports complètent et commentent l'information donnée par ces documents. Ils décrivent les conventions comptables, les méthodes utilisées et les hypothèses retenues et en justifient la pertinence et la cohérence.
" } }, "LEGIARTI000006344416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-27", "DATE_DEBUT": "2005-02-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006344416", "URL": "article/LEGI/ARTI/00/00/06/34/44/LEGIARTI000006344416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHHWXXXXXX244ACXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344407", "@num": "244-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344426", "@num": "244-3", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344432", "@num": "244-4", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000504454", "#text": "Loi 83-353 1983-04-30", "@sens": "source", "@cidtexte": "JORFTEXT000000504454", "@numtexte": "83-353", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1983-04-30" }, { "@id": "LEGIARTI000006379767", "@num": "20", "#text": "Décret n°2005-112 du 10 février 2005 - art. 20 (V) JORF 12 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000238910", "@nortexte": "JUSC0520067D", "@numtexte": "2005-112", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-10" }, { "@id": "LEGIARTI000006261692", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V) JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce. - art. R232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228896", "@num": "L232-3", "#text": "Code de commerce. - art. L232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228904", "@num": "L232-4", "#text": "Code de commerce. - art. L232-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce. - art. R232-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006115343", "@fin": "2007-03-27", "#text": "Chapitre I : Comptes sociaux.", "@debut": "1967-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085576", "@fin": "2007-03-27", "#text": "Titre II : Dispositions communes aux diverses sociétés commerciales dotées de la personnalité morale", "@debut": "1967-04-01" } ] }, "@cid": "JORFTEXT000000674772", "@num": "67-236", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°67-236 du 23 mars 1967 SUR LES SOCIETES COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000674772", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" }, { "@fin": "2007-03-27", "#text": "Décret n°67-236 du 23 mars 1967 sur les sociétés commerciales", "@debut": "1967-04-01", "@id_txt": "LEGITEXT000006061426", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" } ], "@date_publi": "1967-03-24", "@date_signature": "1967-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006344415", "@fin": "2005-02-12", "@num": "244-2", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006344416", "@fin": "2007-03-27", "@num": "244-2", "@etat": "ABROGE", "@debut": "2005-02-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rapports prévus aux articles L. 232-3 et L232-4 du code de commerce sont joints aux documents mentionnés à l'article précédent.
\n
Ces rapports complètent et commentent l'information donnée par ces documents. Ils décrivent les conventions comptables, les méthodes utilisées et les hypothèses retenues et en justifient la pertinence et la cohérence.
" } }, "LEGIARTI000038610432": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610432", "URL": "article/LEGI/ARTI/00/00/38/61/04/LEGIARTI000038610432.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 20 de la loi n° 2019-486 du 22 mai 2019, les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement à la publication du décret mentionné aux articles L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce dans leur rédaction résultant du présent article, et au plus tard le 1er septembre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280700", "@num": "340-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344416", "@num": "244-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344434", "@num": "244-5", "#text": "Décret n°67-236 du 23 mars 1967 - art. 244-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006301701", "@num": "32", "#text": "Loi n°84-148 du 1 mars 1984 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228895", "@num": "L232-2", "#text": "Code de commerce - art. L232-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228904", "@num": "L232-4", "#text": "Code de commerce - art. L232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243327", "@num": "L922-6", "#text": "Code de commerce - art. L922-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243961", "@num": "L932-12", "#text": "Code de commerce - art. L932-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244638", "@num": "L942-10", "#text": "Code de commerce - art. L942-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006245355", "@num": "L952-6", "#text": "Code de commerce - art. L952-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877354", "@num": "R225-83", "#text": "Code de commerce - art. R225-83 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263872", "@num": "R232-4", "#text": "Code de commerce - art. R232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006263990", "@num": "R232-7", "#text": "Code de commerce. - art. R232-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431866", "@num": "L2312-25", "#text": "Code du travail - art. L2312-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901940", "@num": "L2323-10", "#text": "Code du travail - art. L2323-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022953", "@num": "L2323-13", "#text": "Code du travail - art. L2323-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649735", "@num": "L432-4", "#text": "Code du travail - art. L432-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654043", "@num": "L442-9", "#text": "Code du travail applicable à Mayotte. - art. L442-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161288", "@fin": "2024-01-01", "#text": "Section 1 : Des documents comptables", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535242", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006228896", "@fin": "2019-09-01", "@num": "L232-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610432", "@fin": "2999-01-01", "@num": "L232-3", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les sociétés anonymes, les documents visés à l'article L. 232-2 sont analysés dans des rapports écrits sur l'évolution de la société, établis par le conseil d'administration ou le directoire. Les documents et rapports sont communiqués simultanément au conseil de surveillance, au commissaire aux comptes, s'il en existe, et au comité d'entreprise.

En cas de non-observation des dispositions de l'article L. 232-2 et de l'alinéa précédent, ou si les informations données dans les rapports visés à l'alinéa précédent appellent des observations de sa part, le commissaire aux comptes le signale dans un rapport au conseil d'administration ou au directoire, selon le cas. Le rapport du commissaire aux comptes est communiqué simultanément au comité d'entreprise. Il est donné connaissance de ce rapport à la prochaine assemblée générale.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000038610432", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006228896", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006263835", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006263921", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006344416", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006344416", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006344415", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006263956", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006265631", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000006263872", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000820567": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000001097451", "@num": "37", "#text": "Constitution du 4 octobre 1958 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "LEGITEXT000006066078", "#text": "Décret n°87-601 du 29 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495753", "@num": "1", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495782", "@num": "10", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495783", "@num": "10-1", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495785", "@num": "11", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495788", "@num": "12", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495789", "@num": "13", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495790", "@num": "14", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495791", "@num": "15", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495755", "@num": "2", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495761", "@num": "3", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495764", "@num": "3-1", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 3-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495765", "@num": "3-2", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495766", "@num": "4", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495767", "@num": "5", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495770", "@num": "6", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495771", "@num": "7", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495772", "@num": "7-1", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 7-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495773", "@num": "7-2", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 7-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495774", "@num": "7-3", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 7-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495775", "@num": "7-4", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 7-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495777", "@num": "8", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006495780", "@num": "9", "#text": "Décret n°87-601 du 29 juillet 1987 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881531", "@nortexte": "JUSC8720601D", "@numtexte": "87-601", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGITEXT000006077818", "#text": "Décret n°91-692 du 18 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000536867", "@nortexte": "JUSB9110206D", "@numtexte": "91-692", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-18" }, { "@id": "LEGIARTI000006496635", "@num": "1", "#text": "Décret n°91-692 du 18 juillet 1991 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536867", "@nortexte": "JUSB9110206D", "@numtexte": "91-692", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-18" }, { "@id": "LEGIARTI000006496636", "@num": "2", "#text": "Décret n°91-692 du 18 juillet 1991 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536867", "@nortexte": "JUSB9110206D", "@numtexte": "91-692", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-18" }, { "@id": "LEGITEXT000006082683", "#text": "Décret n°93-1090 du 15 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000362823", "@nortexte": "JUSB9310307D", "@numtexte": "93-1090", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-15" }, { "@id": "LEGIARTI000006934039", "@num": "1", "#text": "Décret n°93-1090 du 15 septembre 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362823", "@nortexte": "JUSB9310307D", "@numtexte": "93-1090", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-15" }, { "@id": "LEGITEXT000005621629", "#text": "Décret n°96-740 du 14 août 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000744160", "@nortexte": "JUSC9620611D", "@numtexte": "96-740", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000006498841", "@num": "2-1", "#text": "Décret n°96-740 du 14 août 1996 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744160", "@nortexte": "JUSC9620611D", "@numtexte": "96-740", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000006498842", "@num": "3", "#text": "Décret n°96-740 du 14 août 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744160", "@nortexte": "JUSC9620611D", "@numtexte": "96-740", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGITEXT000006052463", "#text": "Décret n°2005-1201 du 23 septembre 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006245335", "@num": "1", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500632", "@num": "10", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500634", "@num": "11", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500635", "@num": "12", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500636", "@num": "13", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500637", "@num": "14", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500623", "@num": "2", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500625", "@num": "3", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500626", "@num": "4", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500627", "@num": "5", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500628", "@num": "6", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500629", "@num": "7", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500630", "@num": "8", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "LEGIARTI000006500631", "@num": "9", "#text": "Décret n°2005-1201 du 23 septembre 2005 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813163", "@nortexte": "JUSB0510563D", "@numtexte": "2005-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-23" }, { "@id": "JORFARTI000001883716", "@num": "3", "#text": "Loi n°2007-223 du 21 février 2007 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "JORFARTI000001139543", "@num": "6", "#text": "Loi n°2007-223 du 21 février 2007 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000039347077", "@num": "3", "#text": "Décret n° 2007-431 du 25 mars 2007 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006261690", "@num": "1", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000018845665", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000019763984", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006261695", "@num": "6", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGITEXT000020493689", "#text": "Décret n°2009-385\n du 6 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020492471", "@nortexte": "BCFR0902730D", "@numtexte": "2009-385", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-06" }, { "@id": "JORFTEXT000020492471", "#text": "Décret n°2009-385 du 6 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020492471", "@nortexte": "BCFR0902730D", "@numtexte": "2009-385", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-06" }, { "@id": "LEGITEXT000025791188", "#text": "Décret n°2012-607\n du 30 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@id": "JORFTEXT000025789598", "#text": "Décret n°2012-607 du 30 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025789598", "@nortexte": "JUSC1121385D", "@numtexte": "2012-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-30" }, { "@id": "JORFARTI000033692228", "@num": "43", "#text": "Décret n°2016-1851 du 23 décembre 2016 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033692110", "@nortexte": "JUSC1629880D", "@numtexte": "2016-1851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000034493941", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "JORFARTI000034492462", "@num": "8", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "LEGIARTI000034618568", "@num": "21", "#text": "Décret n°2017-823 du 5 mai 2017 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034603076", "@nortexte": "JUSC1703943D", "@numtexte": "2017-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "JORFARTI000034603156", "@num": "21", "#text": "Décret n°2017-823 du 5 mai 2017 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034603076", "@nortexte": "JUSC1703943D", "@numtexte": "2017-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "JORFARTI000034635593", "@num": "51", "#text": "Décret n°2017-891 du 6 mai 2017 - art. 51, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034635564", "@nortexte": "JUSC1703810D", "@numtexte": "2017-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-06" }, { "@id": "JORFARTI000035366903", "@num": "18", "#text": "Décret n°2017-1225 du 2 août 2017 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035366802", "@nortexte": "JUSC1713711D", "@numtexte": "2017-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-02" }, { "@id": "LEGIARTI000037801724", "@num": "4", "#text": "Décret n°2018-1126 du 11 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037800540", "@nortexte": "JUSC1821661D", "@numtexte": "2018-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-11" }, { "@id": "JORFARTI000037800602", "@num": "4", "#text": "Décret n°2018-1126 du 11 décembre 2018 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037800540", "@nortexte": "JUSC1821661D", "@numtexte": "2018-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-11" }, { "@id": "JORFARTI000039480664", "@num": "56", "#text": "Décret n°2019-1333 du 11 décembre 2019 - art. 56, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039480084", "@nortexte": "JUSC1927307D", "@numtexte": "2019-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-11" }, { "@id": "LEGIARTI000042702963", "@num": "1", "#text": "Décret n°2020-1617 du 17 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042700494", "@nortexte": "JUSB2032133D", "@numtexte": "2020-1617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "JORFARTI000042700501", "@num": "1", "#text": "Décret n°2020-1617 du 17 décembre 2020 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042700494", "@nortexte": "JUSB2032133D", "@numtexte": "2020-1617", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "LEGIARTI000043607771", "@num": "1", "#text": "Décret n°2021-715 du 2 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043604743", "@nortexte": "ECOC2024964D", "@numtexte": "2021-715", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-02" }, { "@id": "JORFARTI000043604748", "@num": "1", "#text": "Décret n°2021-715 du 2 juin 2021 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043604743", "@nortexte": "ECOC2024964D", "@numtexte": "2021-715", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-02" }, { "@id": "LEGIARTI000044092503", "@num": "50", "#text": "Décret n°2021-1218 du 23 septembre 2021 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000044091859", "@nortexte": "JUSC2125280D", "@numtexte": "2021-1218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "JORFARTI000044091884", "@num": "50", "#text": "Décret n°2021-1218 du 23 septembre 2021 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044091859", "@nortexte": "JUSC2125280D", "@numtexte": "2021-1218", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044174542", "@num": "4", "#text": "Décret n°2021-1302 du 7 octobre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044173181", "@nortexte": "ECOC2114296D", "@numtexte": "2021-1302", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "JORFARTI000044173232", "@num": "4", "#text": "Décret n°2021-1302 du 7 octobre 2021 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044173181", "@nortexte": "ECOC2114296D", "@numtexte": "2021-1302", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-07" }, { "@id": "LEGIARTI000044882208", "@num": "14", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "JORFARTI000044615351", "@num": "14", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "JORFARTI000046606227", "@num": "R742-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R742-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046606255", "@num": "R743-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R743-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046606283", "@num": "R744-3", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R744-3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000047547018", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "JORFARTI000047546129", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047627174", "@num": "17", "#text": "Décret n°2023-434 du 3 juin 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047625325", "@nortexte": "JUSC2305722D", "@numtexte": "2023-434", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "JORFARTI000047625404", "@num": "17", "#text": "Décret n°2023-434 du 3 juin 2023 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047625325", "@nortexte": "JUSC2305722D", "@numtexte": "2023-434", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "LEGIARTI000023379583", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066252", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144778", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291895", "@num": "Annexe 1-1", "#text": "Code de commerce - art. Annexe 1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144781", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592524", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043291892", "@num": "Annexe 1-2", "#text": "Code de commerce - art. Annexe 1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028166260", "@num": "Annexe 1-3", "#text": "Code de commerce - art. Annexe 1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024981692", "@num": "Annexe 4-1", "#text": "Code de commerce - art. Annexe 4-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024981688", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401374", "@num": "Annexe 4-3", "#text": "Code de commerce - art. Annexe 4-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401370", "@num": "Annexe 4-4", "#text": "Code de commerce - art. Annexe 4-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038401366", "@num": "Annexe 4-5", "#text": "Code de commerce - art. Annexe 4-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802733", "@num": "Annexe 6-4", "#text": "Code de commerce - art. Annexe 6-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066242", "@num": "Annexe 6-4", "#text": "Code de commerce - art. Annexe 6-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802721", "@num": "Annexe 9-4", "#text": "Code de commerce - art. Annexe 9-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023802718", "@num": "Annexe 9-5", "#text": "Code de commerce - art. Annexe 9-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255802", "@num": "D122-1", "#text": "Code de commerce - art. D122-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255819", "@num": "D122-2", "#text": "Code de commerce - art. D122-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078791", "@num": "D123-235", "#text": "Code de commerce - art. D123-235 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029705355", "@num": "D145-18", "#text": "Code de commerce - art. D145-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197397", "@num": "D440-1", "#text": "Code de commerce - art. D440-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197360", "@num": "D440-10", "#text": "Code de commerce - art. D440-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197353", "@num": "D440-12", "#text": "Code de commerce - art. D440-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042706632", "@num": "D440-3", "#text": "Code de commerce - art. D440-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197392", "@num": "D440-3", "#text": "Code de commerce - art. D440-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197388", "@num": "D440-4", "#text": "Code de commerce - art. D440-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197384", "@num": "D440-5", "#text": "Code de commerce - art. D440-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197380", "@num": "D440-6", "#text": "Code de commerce - art. D440-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197376", "@num": "D440-7", "#text": "Code de commerce - art. D440-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030179246", "@num": "D440-8", "#text": "Code de commerce - art. D440-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197371", "@num": "D440-8", "#text": "Code de commerce - art. D440-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197364", "@num": "D440-9", "#text": "Code de commerce - art. D440-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197420", "@num": "D441-1", "#text": "Code de commerce - art. D441-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197415", "@num": "D441-2", "#text": "Code de commerce - art. D441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197410", "@num": "D441-3", "#text": "Code de commerce - art. D441-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197499", "@num": "D442-2", "#text": "Code de commerce - art. 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R821-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270824", "@num": "R821-27", "#text": "Code de commerce. - art. R821-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270825", "@num": "R821-28", "#text": "Code de commerce. - art. R821-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270826", "@num": "R821-29", "#text": "Code de commerce. - art. R821-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270800", "@num": "R821-3", "#text": "Code de commerce. - art. R821-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270827", "@num": "R821-30", "#text": "Code de commerce. - art. R821-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270828", "@num": "R821-31", "#text": "Code de commerce. - art. R821-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270829", "@num": "R821-32", "#text": "Code de commerce. - art. R821-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270830", "@num": "R821-33", "#text": "Code de commerce. - art. R821-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270831", "@num": "R821-34", "#text": "Code de commerce. - art. R821-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270832", "@num": "R821-35", "#text": "Code de commerce. - art. R821-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270833", "@num": "R821-36", "#text": "Code de commerce. - art. R821-36 (V)", "@sens": "cible",

Article R232-4 AUTONOME VIGUEUR, en vigueur depuis le 27/03/2007 (Code de commerce)