{ "article": { "LEGIARTI000006314491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "65", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314491", "URL": "article/LEGI/ARTI/00/00/06/31/44/LEGIARTI000006314491.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEDPXXXXXX065AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006584249", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584292", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084316", "@fin": "2999-01-01", "#text": "Titre VIII : Dispositions concernant les coopératives agricoles et les sociétés d'intérêt collectif agricole", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000710374", "@nor": "SPSX9100064L", "@num": "92-643", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 92-643 du 13 juillet 1992 relative à la modernisation des entreprises coopératives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000710374", "@c_titre_court": "Loi n°92-643 du 13 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-643 du 13 juillet 1992 relative à la modernisation des entreprises coopératives", "@debut": "1992-07-14", "@id_txt": "LEGITEXT000006079446", "@c_titre_court": "Loi n° 92-643 du 13 juillet 1992" } ], "@date_publi": "1992-07-14", "@date_signature": "1992-07-13" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006314491", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006584249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L523-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "1992-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006584249", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X523L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006288799", "@num": "18", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006314491", "@num": "65", "#text": "Loi n°92-643 du 13 juillet 1992 - art. 65 () JORF 14 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000710374", "@nortexte": "SPSX9100064L", "@numtexte": "92-643", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006581788", "@num": "L123-7", "#text": "Code rural - art. L123-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121861", "@num": "L526-2", "#text": "Code rural - art. L526-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018680821", "@num": "R524-21", "#text": "Code rural - art. R524-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045296893", "@num": "L521-3", "#text": "Code rural et de la pêche maritime - art. L521-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584450", "@num": "L582-11", "#text": "Code rural et de la pêche maritime - art. L582-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584456", "@num": "L582-14", "#text": "Code rural et de la pêche maritime - art. L582-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584434", "@num": "L582-4", "#text": "Code rural et de la pêche maritime - art. L582-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584441", "@num": "L582-7", "#text": "Code rural et de la pêche maritime - art. L582-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278524", "@num": "R523-5", "#text": "Code rural et de la pêche maritime - art. R523-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167789", "@fin": "2999-01-01", "#text": "Section 1 : Capital social.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152273", "@fin": "2999-01-01", "#text": "Chapitre III : Capital social et dispositions financières", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584248", "@fin": "1992-07-14", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584249", "@fin": "2010-05-08", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1992-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179890", "@fin": "2999-01-01", "@num": "L523-1", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le capital social des sociétés coopératives agricoles et de leurs unions peut être augmenté, si les statuts de ces sociétés le prévoient, par prélèvement sur des réserves sociales libres d'affectation.
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En cas d'augmentation du capital, celle-ci sera effectuée dans la limite du barème en vigueur fixant le taux de majoration applicable aux rentes viagères.
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Cette augmentation, qui ne pourra intervenir qu'après présentation à l'assemblée générale extraordinaire d'un rapport spécial de révision établi par un organisme agréé en application de l'article L. 527-1, est cumulable avec celle prévue à l'article L. 123-7.
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Les deux opérations cumulées ne peuvent toutefois aboutir à une augmentation de capital social supérieure à celle qui résulterait de l'application du barème visé l'alinéa 2 ci-dessus.
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L'augmentation de capital donne lieu à majoration de la valeur nominale des parts sociales antérieurement émises ou à distribution de nouvelles parts sociales.
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Les dispositions de l'article 11 bis du dernier alinéa de l'article 16 et du dernier alinéa de l'article 18 de la loi n° 47-1775 du 10 septembre 1947 ne sont pas applicables.
" } }, "LEGIARTI000006584292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-07-10", "DATE_DEBUT": "1992-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006584292", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L006XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1, art. 357-3 à 357-10, art. 219, art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006314491", "@num": "65", "#text": "Loi n°92-643 du 13 juillet 1992 - art. 65 () JORF 14 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000710374", "@nortexte": "SPSX9100064L", "@numtexte": "92-643", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000019121848", "@num": "L524-6-5", "#text": "Code rural - art. L524-6-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167796", "@fin": "2999-01-01", "#text": "Section 2 : Comptes sociaux.", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152274", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584292", "@fin": "1999-07-10", "@num": "L524-6", "@etat": "MODIFIE", "@debut": "1992-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584293", "@fin": "2000-09-21", "@num": "L524-6", "@etat": "MODIFIE", "@debut": "1999-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584294", "@fin": "2005-09-09", "@num": "L524-6", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584295", "@fin": "2006-10-06", "@num": "L524-6", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584296", "@fin": "2999-01-01", "@num": "L524-6", "@etat": "VIGUEUR", "@debut": "2006-10-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles qui font appel public à l'épargne établissent et publient chaque année à la diligence du conseil d'administration, du directoire de l'assemblée générale, selon le mode d'administration, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe dans les conditions prévues aux articles 357-1 et 357-3 à 357-10 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales.
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Les coopératives agricoles qui ne font pas appel public à l'épargne sont soumises aux dispositions visées ci-dessus si elles établissent des comptes consolidés.
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Dans tous les cas, les comptes consolidés sont certifiés par deux commissaires aux comptes au moins dans les conditions prévues au deuxième alinéa de l'article 228 de la loi n° 66-537 du 24 juillet 1966 précitée. Un commissaire aux comptes au moins est choisi sur la liste mentionnée à l'article 219 de cette même loi.
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Un décret en Conseil d'Etat fixe les conditions dans lesquelles les comptes consolidés sont mis à la disposition des commissaires aux comptes, ainsi que les modalités de publicité de ces documents
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006584292", "cible": false, "cidtexte": "JORFTEXT000000710374", "id": "LEGIARTI000006314491", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006584249", "cible": false, "cidtexte": "JORFTEXT000000710374", "id": "LEGIARTI000006314491", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314491", "liens_entrants": true }

Article 65 ENTIEREMENT_MODIF (LOI no 92-643 du 13 juillet 1992 relative à la modernisation des entreprises coopératives (1))