{ "article": { "LEGIARTI000006265058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006265058", "URL": "article/LEGI/ARTI/00/00/06/26/50/LEGIARTI000006265058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFHOEXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006679701", "@num": "R144-12", "#text": "Code monétaire et financier - art. R144-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679723", "@num": "R144-14", "#text": "Code monétaire et financier - art. R144-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679617", "@num": "R144-3", "#text": "Code monétaire et financier - art. R144-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679632", "@num": "R144-6", "#text": "Code monétaire et financier - art. R144-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679667", "@num": "R144-9", "#text": "Code monétaire et financier - art. R144-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000280160", "@nor": "ECOT0754304D", "@num": "2007-902", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-902 du 15 mai 2007 relatif au fonctionnement de la Banque de France et modifiant le code monétaire et financier (partie réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000280160", "@c_titre_court": "Décret n°2007-902 du 15 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-902 du 15 mai 2007 relatif au fonctionnement de la Banque de France et modifiant le code monétaire et financier (partie réglementaire).", "@debut": "2007-05-16", "@id_txt": "LEGITEXT000006056367", "@c_titre_court": "Décret n°2007-902 du 15 mai 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2007-05-16", "@date_signature": "2007-05-15", "@num_parution_jo": "0113" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006265058", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001113254", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006679617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006679617", "URL": "article/LEGI/ARTI/00/00/06/67/96/LEGIARTI000006679617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX144R003AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006265058", "@num": "2", "#text": "Décret n°2007-902 du 15 mai 2007 - art. 2 () JORF 16 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000280160", "@nortexte": "ECOT0754304D", "@numtexte": "2007-902", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185185", "@fin": "2999-01-01", "#text": "Sous-section 2 : Approbation des comptes.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170951", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions budgétaires et financières", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154936", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions diverses", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140468", "@fin": "2999-01-01", "#text": "Titre IV : La Banque de France", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123395", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006679616", "@fin": "2007-05-16", "@num": "R144-3", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006679617", "@fin": "2999-01-01", "@num": "R144-3", "@etat": "VIGUEUR", "@debut": "2007-05-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exercice commence le 1er janvier et finit le 31 décembre. A la fin de l'exercice, le gouverneur arrête les comptes annuels, ainsi qu'un rapport écrit sur la situation de la Banque de France et l'activité de celle-ci pendant l'exercice écoulé. Ce rapport est transmis aux membres du conseil général, au censeur, à son suppléant et aux commissaires aux comptes quinze jours avant la réunion du conseil général prévue à l'alinéa suivant.
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Le conseil général est réuni dans les quatre mois de la clôture de l'exercice pour délibérer et statuer sur les comptes annuels de l'exercice écoulé. Après lecture de son rapport, le gouverneur présente au conseil général les comptes annuels. Les commissaires aux comptes relatent, dans leur rapport, l'accomplissement de leur mission.
\n
Les comptes annuels et le rapport des commissaires aux comptes sont transmis au comité central d'entreprise dans les trois jours qui suivent la réunion du conseil général qui délibère et statue sur les comptes.
" } }, "LEGIARTI000006679629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-05-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006679629", "URL": "article/LEGI/ARTI/00/00/06/67/96/LEGIARTI000006679629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX144R005AXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006265058", "@num": "2", "#text": "Décret n°2007-902 du 15 mai 2007 - art. 2 () JORF 16 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000280160", "@nortexte": "ECOT0754304D", "@numtexte": "2007-902", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000023101738", "#text": "Arrêté du 8 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023082869", "@nortexte": "ECET1027493A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-08" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. L123-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219305", "@num": "L123-13", "#text": "Code de commerce - art. L123-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219307", "@num": "L123-15", "#text": "Code de commerce - art. L123-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219309", "@num": "L123-17", "#text": "Code de commerce - art. L123-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258145", "@num": "R123-181", "#text": "Code de commerce - art. R123-181 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258161", "@num": "R123-186", "#text": "Code de commerce - art. R123-186 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258165", "@num": "R123-187", "#text": "Code de commerce - art. R123-187 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258167", "@num": "R123-189", "#text": "Code de commerce - art. R123-189 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259444", "@num": "R143-6", "#text": "Code de commerce - art. R143-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021938863", "@num": "R612-16", "#text": "Code monétaire et financier - art. R612-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185186", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles comptables.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170952", "@fin": "2999-01-01", "#text": "Section 2 : Comptabilité de la Banque de France", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154936", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions diverses", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140468", "@fin": "2999-01-01", "#text": "Titre IV : La Banque de France", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123395", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006679627", "@fin": "2007-03-28", "@num": "R144-5", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006679628", "@fin": "2007-05-17", "@num": "R144-5", "@etat": "MODIFIE", "@debut": "2007-03-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006679629", "@fin": "2999-01-01", "@num": "R144-5", "@etat": "VIGUEUR", "@debut": "2007-05-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles L. 123-12 à L. 123-14, le premier alinéa de l'article L. 123-15 et les articles L. 123-17 à L. 123-22 du code de commerce ainsi que l'article R. 123-181, le deuxième alinéa de l'article R. 123-186, le premier alinéa de l'article R. 123-187 et R. 123-189 du code de commerce sont applicables à la Banque de France, sous réserve des dérogations prévues aux articles R. 143-6 et R. 143-7.
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Un arrêté du ministre chargé de l'économie pris après avis du gouverneur fixe le classement des éléments du bilan et du compte de résultat, ainsi que les mentions à inclure dans l'annexe mentionnée à l'article L. 123-13 du code de commerce.
" } }, "LEGIARTI000006679632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2007-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006679632", "URL": "article/LEGI/ARTI/00/00/06/67/96/LEGIARTI000006679632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX144R006AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284559", "@num": "1", "#text": "Loi n°98-261 du 6 avril 1998 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "LEGIARTI000006284564", "@num": "4", "#text": "Loi n°98-261 du 6 avril 1998 - art. 4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006265058", "@num": "2", "#text": "Décret n°2007-902 du 15 mai 2007 - art. 2 () JORF 16 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000280160", "@nortexte": "ECOT0754304D", "@numtexte": "2007-902", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000006645644", "@num": "L141-1", "#text": "Code monétaire et financier - art. L141-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679627", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185186", "@fin": "2999-01-01", "#text": "Sous-section 1 : Règles comptables.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170952", "@fin": "2999-01-01", "#text": "Section 2 : Comptabilité de la Banque de France", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154936", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions diverses", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140468", "@fin": "2999-01-01", "#text": "Titre IV : La Banque de France", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123395", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006679631", "@fin": "2007-05-16", "@num": "R144-6", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006679632", "@fin": "2009-01-24", "@num": "R144-6", "@etat": "MODIFIE", "@debut": "2007-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142911", "@fin": "2009-03-12", "@num": "R144-6", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020373918", "@fin": "2999-01-01", "@num": "R144-6", "@etat": "VIGUEUR", "@debut": "2009-03-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles obligatoires de comptabilisation et d'évaluation arrêtées en vue de l'établissement du bilan consolidé du Système européen de banques centrales conformément à l'article 26 du protocole annexé au traité instituant la Communauté européenne sur les statuts du Système européen de banques centrales et de la Banque centrale européenne s'appliquent à l'établissement des comptes annuels de la Banque de France pour ce qui concerne les opérations relevant des missions définies à l'article L. 141-1.
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Les prescriptions comptables générales établies par le Comité de la réglementation comptable en application du premier alinéa de l'article 1er de la loi n° 98-261 du 6 avril 1998 portant réforme de la réglementation comptable et adaptation du régime de la publicité foncière, ainsi que les méthodes de comptabilisation et d'évaluation fixées par les règlements du Comité de la réglementation comptable mentionnés au I de l'article 4 de la même loi, s'appliquent à la Banque de France pour les opérations autres que celles comptabilisées et évaluées selon les règles mentionnées au premier alinéa du présent article.
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Le conseil général arrête, après avis du comité monétaire du conseil général, la présentation des états comptables publiés. Sur proposition du comité monétaire du conseil général, il peut limiter le détail des informations rendues publiques.
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Toutefois, le conseil général, après avis du comité monétaire du conseil général, peut, par dérogation au deuxième alinéa du présent article, rendre applicables à la Banque de France les règles de comptabilisation et d'évaluation recommandées par la Banque centrale européenne.
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Le conseil général de la Banque de France nomme les commissaires aux comptes sur recommandation du conseil des gouverneurs de la Banque centrale européenne et après agrément par le Conseil de l'Union européenne.

Les commissaires aux comptes vérifient que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la Banque de France à la fin de l'exercice.

Les articles L. 820-3-1, L. 822-1, L. 822-3, L. 822-10, L. 822-17, L. 822-18, L. 823-1, L. 823-2, L. 823-3, L. 823-4, L. 823-5, L. 823-7, L. 823-8, \nL. 823-10, L. 823-12, L. 823-13, L. 823-14, L. 823-15 et L. 823-16 du code de commerce sont applicables à la Banque de France.

Le conseil général exerce les fonctions dévolues par ces dispositions à l'assemblée générale et au conseil d'administration.

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Le montant des honoraires versés aux commissaires aux comptes est fixé d'un commun accord entre ceux-ci et le conseil général, eu égard à l'importance effective du travail nécessaire à l'accomplissement de leur mission. En cas de désaccord, la procédure suivie est celle prévue aux articles 126 et 126-1 du décret n° 69-810 du 12 août 1969 relatif à l'organisation et au statut professionnel des commissaires aux comptes de sociétés.
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Le Conseil de la politique monétaire et le Conseil général peuvent créer, auprès de chacun d'eux ou auprès des directeurs des succursales, des commissions ou des comités à caractère consultatif comportant des personnalités extérieures à la Banque de France.
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Des actes du conseil général ou du comité monétaire du conseil général peuvent être publiés au Journal officiel de la République française sur proposition, respectivement, de ce conseil ou de ce comité.
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Article 2 ENTIEREMENT_MODIF (Décret n° 2007-902 du 15 mai 2007 relatif au fonctionnement de la Banque de France et modifiant le code monétaire et financier (partie réglementaire))