{ "article": { "LEGIARTI000020056552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D441-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-11-30", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020056552", "URL": "article/LEGI/ARTI/00/00/20/05/65/LEGIARTI000020056552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020053651", "@num": "1", "#text": "Décret n°2008-1492\n du 30 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020017362", "@nortexte": "JUSC0830231D", "@numtexte": "2008-1492", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000032398817", "#text": "Arrêté du 6 avril 2016 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032396896", "@nortexte": "EINT1607276A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "LEGITEXT000034229690", "#text": "Arrêté du 20 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228191", "@nortexte": "ECFT1701706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000034247365", "@num": "A441-2", "#text": "Code de commerce - art. A441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037475937", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197564", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228894", "@num": "L232-1", "#text": "Code de commerce - art. L232-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286035", "@num": "L441-6-1", "#text": "Code de commerce - art. L441-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146251", "@fin": "2021-02-27", "#text": "Chapitre Ier : De la transparence.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043197404", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la transparence dans la relation commerciale.", "@debut": "2021-02-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133261", "@fin": "2999-01-01", "#text": "TITRE IV : De la transparence, des pratiques restrictives de concurrence et d'autres pratiques prohibées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113778", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020056552", "@fin": "2015-11-30", "@num": "D441-4", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549534", "@fin": "2017-03-22", "@num": "D441-4", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034247290", "@fin": "2021-02-27", "@num": "D441-4", "@etat": "MODIFIE", "@debut": "2017-03-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043197406", "@fin": "2999-01-01", "@num": "D441-4", "@etat": "VIGUEUR", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application de l'article L. 441-6-1, les sociétés publient dans le rapport de gestion mentionné à l'article L. 232-1 la décomposition à la clôture des deux derniers exercices du solde des dettes à l'égard des fournisseurs par date d'échéance." } }, "LEGIARTI000006228894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-10-21", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006228894", "URL": "article/LEGI/ARTI/00/00/06/22/88/LEGIARTI000006228894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@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": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. L210-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535087", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils annexent au bilan :
\n
1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit ou une entreprise d'assurance ;
\n
2° Un état des sûretés consenties par elle.
\n
II. - Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement.
\n
III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.
" } }, "LEGIARTI000020053651": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020053651", "URL": "article/LEGI/ARTI/00/00/20/05/36/LEGIARTI000020053651.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020017362", "@nor": "JUSC0830231D", "@num": "2008-1492", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1492 du 30 décembre 2008 pris pour l'application de l'article L. 441-6-1 du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020017362", "@c_titre_court": "Décret n°2008-1492 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1492 du 30 décembre 2008 pris pour l'application de l'article L. 441-6-1 du code de commerce", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020053646", "@c_titre_court": "Décret n°2008-1492 du 30 décembre 2008" } ], "@ministere": "Ministère de la justice", "@date_publi": "2008-12-31", "@date_signature": "2008-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020053651", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020017365", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce.
\n Art. D441-4\n
\n

\n
" } }, "LEGIARTI000021178405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2009-10-21" } }, "META_COMMUN": { "ID": "LEGIARTI000021178405", "URL": "article/LEGI/ARTI/00/00/21/17/84/LEGIARTI000021178405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. 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I. - A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils annexent au bilan :

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1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit ou une entreprise d'assurance ;

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2° Un état des sûretés consenties par elle.

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II. - Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement.

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III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV. - Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés à responsabilité limitée et les sociétés par actions simplifiées dont l'associé unique, personne physique, assume personnellement la gérance ou la présidence, et qui ne dépassent pas à la clôture d'un exercice social deux des seuils fixés par décret en Conseil d'Etat relatifs au total de leur bilan, au montant de leur chiffre d'affaires hors taxe et au nombre moyen de leurs salariés au cours de l'exercice.

" } }, "LEGIARTI000027653743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027653743", "URL": "article/LEGI/ARTI/00/00/27/65/37/LEGIARTI000027653743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. 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L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit, une société de financement ou une entreprise d'assurance ;

2° Un état des sûretés consenties par elle.

III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000030927185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-14", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927185", "URL": "article/LEGI/ARTI/00/00/30/92/71/LEGIARTI000030927185.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000030921690", "@num": "2", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@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": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. L210-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535087", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils incluent dans l'annexe :

2° Un état des sûretés consenties par elle.

II.-Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement. Il y est fait mention des succursales existantes.

III.-Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV.-Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés à responsabilité limitée et les sociétés par actions simplifiées dont l'associé unique, personne physique, assume personnellement la gérance ou la présidence, et qui sont des petites entreprises au sens de l'article L. 123-16. Cette dispense n'est pas applicable aux sociétés appartenant à l'une des catégories définies à l'article L. 123-16-2 ou dont l'activité consiste à gérer des titres de participations ou des valeurs mobilières.

" } }, "LEGIARTI000035181890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2017-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000035181890", "URL": "article/LEGI/ARTI/00/00/35/18/18/LEGIARTI000035181890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2017-1162 du 12 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. 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L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils incluent dans l'annexe :

2° Un état des sûretés consenties par elle.

II. – Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement. Il y est fait mention des succursales existantes.

III. – Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV. – Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés à responsabilité limitée et les sociétés par actions simplifiées dont l'associé unique, personne physique, assume personnellement la gérance ou la présidence, et qui sont des petites entreprises au sens de l'article L. 123-16. Cette dispense n'est pas applicable aux sociétés appartenant à l'une des catégories définies à l'article L. 123-16-2 ou dont l'activité consiste à gérer des titres de participations ou des valeurs mobilières.

V. – Par dérogation au II, pour les sociétés qui constituent des petites entreprises au sens de l'article L. 123-16, le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, ainsi que les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi.

" } }, "LEGIARTI000037313425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2018-08-12" } }, "META_COMMUN": { "ID": "LEGIARTI000037313425", "URL": "article/LEGI/ARTI/00/00/37/31/34/LEGIARTI000037313425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 55, V de la loi n° 2018-727 du 10 août 2018, ces dispositions s'appliquent aux rapports afférents aux exercices clos à compter de la publication de ladite loi.

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L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2° Un état des sûretés consenties par elle.

III. – Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV. – Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés commerciales qui sont des petites entreprises au sens de l'article L. 123-16. Cette dispense n'est pas applicable aux sociétés appartenant à l'une des catégories définies à l'article L. 123-16-2 ou dont l'activité consiste à gérer des titres de participations ou des valeurs mobilières.

\n
" } }, "LEGIARTI000048535240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535240", "URL": "article/LEGI/ARTI/00/00/48/53/52/LEGIARTI000048535240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 33 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048520374", "@num": "8", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. L210-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535087", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2° Un état des sûretés consenties par elle.

II. – Le rapport de gestion :

1° Expose la situation de la société durant l'exercice écoulé, comprenant une analyse objective et exhaustive de l'évolution des affaires, des résultats et de la situation de celle-ci, notamment de sa situation d'endettement, au regard du volume et de la complexité des affaires, ainsi que son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi ;

2° Expose les activités de la société en matière de recherche et de développement ;

3° Mentionne les succursales existantes ;

4° Dans la mesure nécessaire à la compréhension de l'évolution des affaires, des résultats ou de la situation de la société, comprend des indicateurs clefs de performance de nature financière et, le cas échéant, de nature non financière ayant trait à son activité spécifique, notamment des informations relatives aux questions d'environnement et de personnel ;

5° Décrit les principaux risques et incertitudes auxquels la société est confrontée ;

6° Lorsque cela est pertinent pour l'évaluation de son actif, de son passif, de sa situation financière et de ses pertes ou profits, comprend des indications sur ses objectifs et sa politique concernant la couverture de chaque catégorie principale de transactions prévues pour lesquelles il est fait usage de la comptabilité de couverture, ainsi que sur son exposition aux risques de prix, de crédit, de liquidité et de trésorerie. Ces indications comprennent l'utilisation par l'entreprise d'instruments financiers ;

7° Lorsque la société est une grande entreprise, au sens de l'article L. 230-1, comprend des informations sur ses ressources incorporelles essentielles, la manière dont son modèle commercial dépend fondamentalement de ces ressources et en quoi elles constituent une source de création de valeur pour elle.

L'analyse mentionnée aux 1° et 4° contient, le cas échéant, des renvois aux montants indiqués dans les comptes annuels et des explications supplémentaires y afférentes.

La disposition prévue au 4° relative aux indicateurs de nature extra-financière ne s'applique pas lorsque la société est soumise à l'article L. 232-6-3 ou à l'article L. 22-10-36 ou est dispensée de l'application de l'article L. 232-6-3 en vertu de son V.

III. – Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV. – Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés commerciales qui sont des petites entreprises au sens de l'article L. 230-1. Cette dispense n'est pas applicable aux sociétés appartenant à l'une des catégories définies à l'article L. 123-16-2 ou dont l'activité consiste à gérer des titres de participations ou des valeurs mobilières.

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Article D441-4 AUTONOME MODIFIE, en vigueur du 01/01/2009 au 30/11/2015 (Code de commerce)