{ "article": { "LEGIARTI000020495196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2009-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000020495196", "URL": "article/LEGI/ARTI/00/00/20/49/51/LEGIARTI000020495196.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000303570", "#text": "Décret 70-312 1970-03-25 art. 2 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000020493847", "@num": "12", "#text": "Décret n°2009-387\n du 7 avril 2009 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000020492593", "@nortexte": "BCFS0905360D", "@numtexte": "2009-387", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000006735154", "@num": "D114-4-4", "#text": "Code de la sécurité sociale. - art. D114-4-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622219", "@num": "D613-10", "#text": "Code de la sécurité sociale. - art. D613-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948594", "@num": "D646-1", "#text": "Code de la sécurité sociale. - art. D646-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737822", "@fin": "2007-05-05", "@num": "D623-5", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020495196", "@fin": "2020-05-25", "@num": "D623-5", "@etat": "MODIFIE", "@debut": "2009-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966334", "@fin": "2999-01-01", "@num": "D623-5", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes appliquent les dispositions de l'article D. 114-4-4.

\n
" } }, "LEGIARTI000006735154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-10-17", "DATE_DEBUT": "2007-04-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006735154", "URL": "article/LEGI/ARTI/00/00/06/73/51/LEGIARTI000006735154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X114D04EXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263223", "@num": "1", "#text": "Décret n°2007-619 du 26 avril 2007 - art. 1 () JORF 28 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647499", "@nortexte": "SANS0721466D", "@numtexte": "2007-619", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-26" }, { "@id": "LEGIARTI000006264631", "@num": "1", "#text": "Décret n°2007-829 du 11 mai 2007 - art. 1 () JORF 12 mai 2007 rectificatif JORF 7 juillet 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000246310", "@nortexte": "SANS0721654D", "@numtexte": "2007-829", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000046584025", "@num": "1", "#text": "Décret n°2022-1448 du 31 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046583216", "@nortexte": "SPRS2226776D", "@numtexte": "2022-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-31" }, { "@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": "LEGIARTI000006735177", "@num": "D114-4-1", "#text": "Code de la sécurité sociale. - art. D114-4-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736270", "@num": "D253-52", "#text": "Code de la sécurité sociale. - art. D253-52 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495196", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076318", "@fin": "2020-05-25", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735154", "@fin": "2013-10-17", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2007-04-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041968074", "@fin": "2999-01-01", "@num": "D114-4-4", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits et les charges de toute nature sont rattachés à l'exercice au cours duquel est intervenu le fait générateur qui leur a donné naissance dans les conditions prévues par le plan comptable unique des organismes de sécurité sociale mentionné à l'article D. 114-4-1.
\n
" } }, "LEGIARTI000020493847": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020493847", "URL": "article/LEGI/ARTI/00/00/20/49/38/LEGIARTI000020493847.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020495196", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020493821", "@fin": "2999-01-01", "#text": "CHAPITRE II : REGIMES DES TRAVAILLEURS NON SALARIES", "@debut": "2009-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020493824", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS SPECIFIQUES", "@debut": "2009-04-09" } ] }, "@cid": "JORFTEXT000020492593", "@nor": "BCFS0905360D", "@num": "2009-387", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-387 du 7 avril 2009 portant réforme des règles d'établissement et d'arrêté des comptes des régimes et organismes de sécurité sociale (dispositions relevant d'un décret)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020492593", "@c_titre_court": "Décret n°2009-387 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-387 du 7 avril 2009 portant réforme des règles d'établissement et d'arrêté des comptes des régimes et organismes de sécurité sociale (dispositions relevant d'un décret)", "@debut": "2009-04-09", "@id_txt": "LEGITEXT000020493817", "@c_titre_court": "Décret n°2009-387 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": "LEGIARTI000020493847", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020492624", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D623-5\n
\n

\n
" } }, "LEGIARTI000028076318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2013-10-17" } }, "META_COMMUN": { "ID": "LEGIARTI000028076318", "URL": "article/LEGI/ARTI/00/00/28/07/63/LEGIARTI000028076318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028074810", "@num": "1", "#text": "Décret n°2013-917\n du 14 octobre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028074333", "@nortexte": "AFSS1313611D", "@numtexte": "2013-917", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-14" }, { "@id": "LEGIARTI000046584025", "@num": "1", "#text": "Décret n°2022-1448 du 31 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046583216", "@nortexte": "SPRS2226776D", "@numtexte": "2022-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-31" }, { "@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": "LEGIARTI000006735177", "@num": "D114-4-1", "#text": "Code de la sécurité sociale. - art. D114-4-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736270", "@num": "D253-52", "#text": "Code de la sécurité sociale. - art. D253-52 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495196", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076318", "@fin": "2020-05-25", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735154", "@fin": "2013-10-17", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2007-04-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041968074", "@fin": "2999-01-01", "@num": "D114-4-4", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits et les charges de toute nature sont rattachés à l'exercice au cours duquel est intervenu le fait générateur qui leur a donné naissance dans les conditions prévues par le plan comptable unique des organismes de sécurité sociale mentionné à l'article D. 114-4-1.
\n
" } }, "LEGIARTI000041968074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-05-25" } }, "META_COMMUN": { "ID": "LEGIARTI000041968074", "URL": "article/LEGI/ARTI/00/00/41/96/80/LEGIARTI000041968074.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000041911705", "@num": "3", "#text": "Décret n°2020-621 du 22 mai 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041904619", "@nortexte": "SSAS2003737D", "@numtexte": "2020-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-22" }, { "@id": "LEGIARTI000046584025", "@num": "1", "#text": "Décret n°2022-1448 du 31 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046583216", "@nortexte": "SPRS2226776D", "@numtexte": "2022-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-31" }, { "@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": "LEGIARTI000041941493", "@num": "D122-1-1", "#text": "Code de la sécurité sociale. - art. D122-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736160", "@num": "D253-1", "#text": "Code de la sécurité sociale. - art. D253-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736270", "@num": "D253-52", "#text": "Code de la sécurité sociale. - art. D253-52 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495184", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495196", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741018", "@num": "L114-5", "#text": "Code de la sécurité sociale. - art. L114-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749091", "@num": "R251-1", "#text": "Code de la sécurité sociale. - art. R251-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748910", "@num": "R251-14", "#text": "Code de la sécurité sociale. - art. R251-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748899", "@num": "R251-2", "#text": "Code de la sécurité sociale. - art. R251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748923", "@num": "R251-24", "#text": "Code de la sécurité sociale. - art. R251-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748931", "@num": "R251-32", "#text": "Code de la sécurité sociale. - art. R251-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076318", "@fin": "2020-05-25", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735154", "@fin": "2013-10-17", "@num": "D114-4-4", "@etat": "MODIFIE", "@debut": "2007-04-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041968074", "@fin": "2999-01-01", "@num": "D114-4-4", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le plan comptable des organismes de sécurité sociale mentionné à l'article L. 114-5 constitue un plan particulier du plan comptable général ; il est établi par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé du budget.

Une instruction conjointe du ministre chargé de la sécurité sociale et du ministre chargé du budget détermine :

1° La codification des différentes gestions prévues en application des articles R. 251-1, R. 251-2, R. 251-14, R. 251-24 et R. 251-32, la gestion du recouvrement des cotisations et des majorations de retard, la gestion des établissements et des œuvres ;

2° Le cadre comptable fixant les règles générales de classement et la nomenclature des comptes à ouvrir ;

3° Les modalités de fonctionnement des comptes avec leur terminologie explicative ;

4° Les normes régissant la présentation et l'établissement des comptes et des documents de synthèse ;

5° La tenue de la comptabilité matière prévue au dernier alinéa de l'article D. 122-1-1 ;

6° Les liaisons financières et comptables qui s'établissent entre l'organisme compétent et les autres organismes mentionnés à l'article D. 253-1.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000041968074", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000020495196", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006735154", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000020495196", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028076318", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000020495196", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020493847", "cible": false, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000020495196", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020495196", "liens_entrants": true }

Article D623-5 AUTONOME MODIFIE, en vigueur du 09/04/2009 au 25/05/2020 (Code de la sécurité sociale)