{ "article": { "LEGIARTI000020493749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020493749", "URL": "article/LEGI/ARTI/00/00/20/49/37/LEGIARTI000020493749.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020495305", "#text": "Code de la sécurité sociale. - Chapitre 4 bis : Organisations comptables (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020493731", "@fin": "2999-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2009-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020493741", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS GENERALES", "@debut": "2009-04-09" } ] }, "@cid": "JORFTEXT000020492504", "@nor": "BCFS0830732D", "@num": "2009-386", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-386 du 7 avril 2009 portant réforme des règles d'établissement et d'arrêté des comptes des régimes et organismes de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020492504", "@c_titre_court": "Décret n°2009-386 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-386 du 7 avril 2009 portant réforme des règles d'établissement et d'arrêté des comptes des régimes et organismes de sécurité sociale", "@debut": "2009-04-09", "@id_txt": "LEGITEXT000020493724", "@c_titre_court": "Décret n°2009-386 du 7 avril 2009" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2009-04-08", "@date_signature": "2009-04-07", "@num_parution_jo": "0083" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020493749", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020492530", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
Sct. Chapitre 4 bis : Organisations comptables, Art. R114-6-1\n
\n

\n
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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGITEXT000049284132", "#text": "Arrêté du 14 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049283038", "@nortexte": "ECOZ2406798A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-14" }, { "@id": "LEGIARTI000006357177", "@num": "LO132-2-1", "#text": "Code des juridictions financières - art. LO132-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495578", "@num": "R14-10-1", "#text": "Code de l'action sociale et des familles - art. R14-10-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735179", "@num": "D114-4-2", "#text": "Code de la sécurité sociale. - art. D114-4-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967978", "@num": "D134-10", "#text": "Code de la sécurité sociale. - art. 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L114-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046800537", "@num": "R122-3", "#text": "Code de la sécurité sociale. - art. R122-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046800529", "@num": "R122-4", "#text": "Code de la sécurité sociale. - art. R122-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031285209", "@num": "R135-7", "#text": "Code de la sécurité sociale. - art. R135-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026624671", "@num": "R135-8", "#text": "Code de la sécurité sociale. - art. R135-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789204", "@num": "R211-1-1", "#text": "Code de la sécurité sociale. - art. R211-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044929742", "@num": "R211-1-2", "#text": "Code de la sécurité sociale. - art. 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I.-Pour l'ensemble des organismes et régimes de sécurité sociale visés à l'article L. 114-6-1 du présent code, les comptes annuels et les comptes combinés sont établis par l'agent comptable et arrêtés par le directeur. Les comptes annuels et les comptes combinés sont ensuite présentés par le directeur et l'agent comptable au conseil d'administration, instance ou commission délibérative compétente qui les approuve sauf vote contraire à la majorité des deux tiers des membres :

1° Après avoir pris connaissance du rapport de certification prévu à l'article LO 132-2-1 du code des juridictions financières pour ce qui concerne les comptes faisant l'objet de la certification prévue au même article ;

2° Au vu de l'opinion émise par l'instance chargée de la certification pour ce qui concerne les comptes qui font l'objet de la certification prévue à l'article L. 114-8 du présent code ;

3° Au vu du rapport de validation prévu à l'article D. 114-4-2 du code de la sécurité sociale pour ce qui concerne les organismes visés au deuxième alinéa de l'article L. 114-6.\n

II.-Pour l'application des troisième, quatrième et cinquième alinéas de l'article L. 114-6 du présent code, les comptes annuels et les comptes combinés, constitués du bilan, du compte de résultat et de l'annexe sont, selon un calendrier fixé par arrêté, établis pour être mis à la disposition des instances chargées de leur certification puis transmis au ministre chargé de la sécurité sociale, à la Cour des comptes, aux instances chargées de la certification et au ministre de l'agriculture pour ce qui concerne les comptes des régimes de protection sociale agricole.

\n
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Article 4 ENTIEREMENT_MODIF (Décret n° 2009-386 du 7 avril 2009 portant réforme des règles d'établissement et d'arrêté des comptes des régimes et organismes de sécurité sociale)