{ "article": { "LEGIARTI000006601518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006601518", "URL": "article/LEGI/ARTI/00/00/06/60/15/LEGIARTI000006601518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAFATXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006584290", "@num": "L524-4-1", "#text": "Code rural - art. L524-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584296", "@num": "L524-6", "#text": "Code rural - art. L524-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584297", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584298", "@num": "L524-6-2", "#text": "Code rural - art. L524-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584299", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584300", "@num": "L524-6-4", "#text": "Code rural - art. L524-6-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006098458", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES À L'INFORMATION DES MEMBRES ET AUX COMPTES.", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000243625", "@nor": "AGRX0600162R", "@num": "2006-1225", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000243625", "@c_titre_court": "Ordonnance n° 2006-1225 du 5 octobre 2006" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles.", "@debut": "2006-10-06", "@id_txt": "LEGITEXT000006054508", "@c_titre_court": "Ordonnance n° 2006-1225 du 5 octobre 2006" } ], "@ministere": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "@date_publi": "2006-10-06", "@date_signature": "2006-10-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006601518", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006584290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-4-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584290", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L004XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601518", "@num": "1", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 1 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGIARTI000039342230", "@num": "R524-1-3", "#text": "Code rural et de la pêche maritime - art. R524-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039337728", "@num": "R524-32-1", "#text": "Code rural et de la pêche maritime - art. R524-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167795", "@fin": "2999-01-01", "#text": "Section 1 : Règles de fonctionnement, de direction, d'administration et règles relatives à l'assemblée générale.", "@debut": "2006-01-06" } ] }, "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": "LEGIARTI000006584290", "@fin": "2009-05-14", "@num": "L524-4-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020632497", "@fin": "2019-07-01", "@num": "L524-4-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414147", "@fin": "2999-01-01", "@num": "L524-4-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout associé d'une coopérative agricole ou d'une union de coopératives agricoles a le droit d'obtenir, à toute époque, communication des statuts et du règlement intérieur et des documents suivants concernant les trois derniers exercices clos :
\n
- les comptes annuels, le cas échéant, les comptes consolidés ou combinés, la liste des administrateurs ou des membres du directoire et du conseil de surveillance ;
\n
- les rapports aux associés du conseil d'administration ou du directoire et du conseil de surveillance, selon le cas, et les rapports des commissaires aux comptes qui ont été soumis à l'assemblée ;
\n
- les procès-verbaux d'assemblées générales ordinaires et extraordinaires.
\n
Les statuts peuvent prévoir, au profit des associés, le droit d'obtenir communication d'autres documents leur permettant d'être informés sur la gestion et la marche de la société.
\n
Un décret détermine les conditions de l'envoi ou de la mise à disposition de ces documents.
" } }, "LEGIARTI000006584296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584296", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L006XXAE" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006601518", "@num": "1", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 1 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L123-12 à L123-22", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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 comptes annuels comprennent le bilan, le compte de résultat et l'annexe, qui forment un tout indissociable. Ils sont établis conformément aux articles L. 123-12 à L. 123-22 du code de commerce.
\n
" } }, "LEGIARTI000006584297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584297", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L006XXBA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006601518", "@num": "1", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 1 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce. - art. L233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229275", "@num": "L233-18", "#text": "Code de commerce. - art. L233-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584286", "@num": "L524-1-2", "#text": "Code rural - art. L524-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (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": "LEGIARTI000006584297", "@fin": "2009-04-01", "@num": "L524-6-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020148646", "@fin": "2999-01-01", "@num": "L524-6-1", "@etat": "VIGUEUR", "@debut": "2009-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions qui contrôlent de manière exclusive ou conjointe une ou plusieurs personnes morales ou exercent une influence notable sur celles-ci dans les conditions définies par l'article L. 233-16 du code de commerce établissent et publient chaque année dans les conditions prévues aux articles L. 233-18 à L. 233-27 de ce code, à la diligence du conseil d'administration ou du directoire, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe.
\n
Le 2° de l'article L. 233-17 du code de commerce est applicable aux coopératives agricoles et à leurs unions, à l'exception de celles qui font appel public à l'épargne.
" } }, "LEGIARTI000006584298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584298", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L006XXCA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006601518", "@num": "1", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 1 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGIARTI000048878395", "@num": "R524-22", "#text": "Code rural et de la pêche maritime - art. R524-22 (VD)", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584298", "@fin": "2999-01-01", "@num": "L524-6-2", "@etat": "VIGUEUR", "@debut": "2006-10-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les conditions de la consolidation des comptes ne sont pas réunies, les coopératives agricoles et leurs unions constituant une communauté d'intérêts économiques établissent et publient des comptes combinés.
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Une coopérative agricole ou union de coopératives agricoles est considérée comme constituant une communauté d'intérêts économiques avec une autre coopérative agricole, une union de coopératives agricoles ou une autre entité, lorsque existe entre elles un lien de cohésion et d'unité qui peut résulter d'un accord, d'une direction commune ou d'une mise en commun de services à caractère social, commercial, technique ou financier. Une communauté d'intérêts économiques est également réputée exister lorsqu'une coopérative agricole ou une union de coopératives agricoles réalise plus de 50 % de son chiffre d'affaires avec une autre coopérative agricole ou union de coopératives agricoles.
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Lorsque des coopératives et unions, membres d'une union de coopératives agricoles, publient des comptes combinés, elles ne sont pas tenues d'intégrer dans le périmètre de la consolidation à laquelle elles doivent le cas échéant procéder ce qui relève de leur adhésion à cette union.
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Un rapport sur la gestion du groupe est publié en même temps que les comptes combinés.
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Les comptes consolidés ou combinés sont certifiés par deux commissaires aux comptes au moins. Lorsque la coopérative agricole ou l'union de coopératives agricoles fait appel public à l'épargne, l'une au moins des deux personnes chargées du contrôle légal des comptes ne doit pas être salariée d'une fédération agréée pour la révision mentionnée à l'article L. 527-1 du présent code.
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Un décret en Conseil d'Etat fixe les conditions particulières applicables à la consolidation et à la combinaison des comptes des coopératives agricoles et de leurs unions.
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Article 1 ENTIEREMENT_MODIF (Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles)