{ "article": { "LEGIARTI000020783661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-06-25" } }, "META_COMMUN": { "ID": "LEGIARTI000020783661", "URL": "article/LEGI/ARTI/00/00/20/78/36/LEGIARTI000020783661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006592952", "@num": "R*524-22", "#text": "Code rural - art. R*524-22", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020783647", "@fin": "2999-01-01", "#text": "SECTION 6 : LA CONSOLIDATION ET LA COMBINAISON DES COMPTES DES SOCIETES COOPERATIVES EUROPEENNES EXERCANT UNE ACTIVITE AGRICOLE", "@debut": "2009-06-25" } ] }, "@cid": "JORFTEXT000020781746", "@nor": "JUSC0908417D", "@num": "2009-767", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-767 du 22 juin 2009 relatif à la société coopérative européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020781746", "@c_titre_court": "Décret n°2009-767 du 22 juin 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-767 du 22 juin 2009 relatif à la société coopérative européenne", "@debut": "2009-06-25", "@id_txt": "LEGITEXT000020783629", "@c_titre_court": "Décret n°2009-767 du 22 juin 2009" } ], "@ministere": "Ministère de la justice", "@date_publi": "2009-06-24", "@date_signature": "2009-06-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020783661", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "2009-06-25", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020781781", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les comptes consolidés ou combinés des sociétés coopératives européennes exerçant une activité agricole sont régis par les dispositions des articles R. 524-22 et R. 524-22-2 du code rural.

" } }, "LEGIARTI000006592952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-09-30", "DATE_DEBUT": "1985-03-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006592952", "URL": "article/LEGI/ARTI/00/00/06/59/29/LEGIARTI000006592952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX2X524R022XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18 art. 1 JORF 27 mars 1981 en vigueur le 15 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000520693", "#text": "Décret 83-1020 1983-11-29", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006355878", "@num": "29", "#text": "Décret n°85-295 du 1 mars 1985 - art. 29 () JORF 5 mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 8 à 16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168436", "@fin": "1990-09-30", "#text": "Section 3 : Assemblée générale.", "@debut": "1980-11-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152586", "@fin": "1990-09-30", "#text": "Chapitre IV : Administration", "@debut": "1980-11-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138420", "@fin": "1990-09-30", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1980-11-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121471", "@fin": "2007-03-16", "#text": "Livre V : Chambres d'agriculture, organismes professionnels agricoles, jardins familiaux", "@debut": "1980-11-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés coopératives agricoles établissent des comptes annuels suivant les principes et les méthodes définis aux articles 8 à 16 du code de commerce et au décret n° 83-1020 du 29 novembre 1983, sous réserve des règles posées par le plan comptable adopté par le conseil supérieur de la coopération agricole après avis du conseil national de la comptabilité.
\n
" } }, "LEGIARTI000006592953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-18", "DATE_DEBUT": "1990-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006592953", "URL": "article/LEGI/ARTI/00/00/06/59/29/LEGIARTI000006592953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX2X524R022XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000520693", "#text": "Décret 83-1020 1983-11-29", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006604800", "@num": "4", "#text": "Décret n°90-879 du 28 septembre 1990 - art. 4 () JORF 30 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000526161", "@nortexte": "PRME9061916D", "@numtexte": "90-879", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-28" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 8 à 16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168466", "@fin": "2007-08-14", "#text": "Section 3 : Assemblée générale.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés coopératives agricoles établissent des comptes annuels suivant les principes et les méthodes définis aux articles 8 à 16 du code de commerce et au décret n° 83-1020 du 29 novembre 1983, sous réserve des règles posées par le plan comptable adopté par le conseil supérieur de la coopération agricole après avis du conseil national de la comptabilité.
\n
" } }, "LEGIARTI000006592954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-02-09", "DATE_DEBUT": "1996-05-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006592954", "URL": "article/LEGI/ARTI/00/00/06/59/29/LEGIARTI000006592954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX2X524R022XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000520693", "#text": "Décret 83-1020 1983-11-29", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006603045", "@num": "6", "#text": "Décret n°96-422 du 13 mai 1996 - art. 6 () JORF 18 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000743303", "@nortexte": "AGRP9401645D", "@numtexte": "96-422", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-13" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 8 à 16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168466", "@fin": "2007-08-14", "#text": "Section 3 : Assemblée générale.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes annuels, qui comprennent le bilan, le compte de résultat et l'annexe, sont établis à la clôture de chaque exercice selon les principes et les méthodes définis aux articles 8 à 16 du code de commerce et au décret n° 83-1020 du 29 novembre 1983, sous réserve des règles posées par le plan comptable adopté par le Conseil supérieur de la coopération agricole après avis du Conseil national de la comptabilité.
\n
" } }, "LEGIARTI000006592955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-14", "DATE_DEBUT": "2001-02-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006592955", "URL": "article/LEGI/ARTI/00/00/06/59/29/LEGIARTI000006592955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX2X524R022XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000520693", "#text": "Décret 83-1020 1983-11-29", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006605556", "@num": "4", "#text": "Décret n°2001-121 du 2 février 2001 - art. 4 () JORF 9 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000769887", "@nortexte": "AGRP0002340D", "@numtexte": "2001-121", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 8 à 16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168466", "@fin": "2007-08-14", "#text": "Section 3 : Assemblée générale.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes annuels, qui comprennent le bilan, le compte de résultat et l'annexe, sont établis à la clôture de chaque exercice selon les principes et les méthodes définis aux articles 8 à 16 du code de commerce et au décret n° 83-1020 du 29 novembre 1983, sous réserve des règles posées par le plan comptable adopté par le Conseil supérieur d'orientation de la coopération agricole après avis du Conseil national de la comptabilité.
\n
" } }, "LEGIARTI000006592956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2007-08-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006592956", "URL": "article/LEGI/ARTI/00/00/06/59/29/LEGIARTI000006592956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX2X524R022XXAE" } }, "LIENS": { "LIEN": [ { "#text": "Code rural annexe, L524-6-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000685109", "#text": "Décret 81-277 1981-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "LEGIARTI000006267306", "@num": "4", "#text": "Décret n°2007-1218 du 10 août 2007 - art. 4 () JORF 14 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000829162", "@nortexte": "AGRP0752823D", "@numtexte": "2007-1218", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-10" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce. - art. R232-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce. - art. R233-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce. - art. R233-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce. - art. R233-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce. - art. R233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce. - art. R233-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264566", "@num": "R233-7", "#text": "Code de commerce. - art. R233-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes consolidés ou combinés des coopératives agricoles et de leurs unions comprennent un bilan, un compte de résultat et une annexe établis selon les dispositions des articles R. 233-7, R. 233-11, R. 233-12 et R. 233-14 du code de commerce.
\n
Les coopératives agricoles et leurs unions établissant des comptes consolidés appliquent les dispositions des articles R. 232-8, R. 233-6 et R. 233-16 du code de commerce. Les prescriptions comptables relatives à ces comptes consolidés sont celles prévues par le règlement du comité de la réglementation comptable. Les coopératives agricoles et leurs unions établissant des comptes combinés appliquent les dispositions du code de commerce applicables aux comptes consolidés, aménagées le cas échéant, selon les caractéristiques des comptes combinés des coopératives agricoles et de leurs unions. Les prescriptions comptables relatives à ces comptes combinés sont celles prévues par le règlement du comité de la réglementation comptable.
\n
Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du code rural.
" } }, "LEGIARTI000020142901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020142901", "URL": "article/LEGI/ARTI/00/00/20/14/29/LEGIARTI000020142901.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020138799", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce - art. R232-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce - art. R233-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce - art. R233-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce. - art. R233-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce. - art. R233-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264566", "@num": "R233-7", "#text": "Code de commerce. - art. R233-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584298", "@num": "L524-6-2", "#text": "Code rural - art. L524-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural annexe, L524-6-2", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes consolidés ou combinés des coopératives agricoles et de leurs unions comprennent un bilan, un compte de résultat et une annexe établis selon les dispositions des articles R. 233-7, R. 233-11, R. 233-12 et R. 233-14 du code de commerce. \n

Les coopératives agricoles et leurs unions établissant des comptes consolidés appliquent les dispositions des articles R. 232-8, R. 233-6 et R. 233-16 du code de commerce. Les prescriptions comptables relatives à ces comptes consolidés sont celles prévues par le règlement de l'Autorité des normes comptables. Les coopératives agricoles et leurs unions établissant des comptes combinés appliquent les dispositions du code de commerce applicables aux comptes consolidés, aménagées le cas échéant, selon les caractéristiques des comptes combinés des coopératives agricoles et de leurs unions. Les prescriptions comptables relatives à ces comptes combinés sont celles prévues par le règlement de l'Autorité des normes comptables.

Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du code rural.

" } }, "LEGIARTI000022359574": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-29", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022359574", "URL": "article/LEGI/ARTI/00/00/22/35/95/LEGIARTI000022359574.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce. - art. R232-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce. - art. R233-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce. - art. R233-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce. - art. R233-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce. - art. R233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce. - art. R233-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264566", "@num": "R233-7", "#text": "Code de commerce. - art. R233-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584298", "@num": "L524-6-2", "#text": "Code rural - art. L524-6-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du code rural et de la pêche maritime.

" } }, "LEGIARTI000036459288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2017-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000036459288", "URL": "article/LEGI/ARTI/00/00/36/45/92/LEGIARTI000036459288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000036305709", "@num": "13", "#text": "Décret n° 2017-1771 du 27 décembre 2017 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036268342", "@nortexte": "AGRS1719528D", "@numtexte": "2017-1771", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-27" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce - art. R232-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce - art. R233-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce - art. R233-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce - art. R233-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce - art. R233-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264566", "@num": "R233-7", "#text": "Code de commerce - art. R233-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584298", "@num": "L524-6-2", "#text": "Code rural - art. L524-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "ABROGE_DIFF", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les coopératives agricoles et leurs unions établissant des comptes consolidés appliquent les dispositions des articles R. 232-8, R. 233-6 et R. 233-16 du même code. Les prescriptions comptables relatives à ces comptes consolidés sont celles prévues par le règlement de l'Autorité des normes comptables. Les coopératives agricoles et leurs unions établissant des comptes combinés appliquent les dispositions du code de commerce applicables aux comptes consolidés, aménagées le cas échéant, selon les caractéristiques des comptes combinés des coopératives agricoles et de leurs unions. Les prescriptions comptables relatives à ces comptes combinés sont celles prévues par le règlement de l'Autorité des normes comptables.

Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du présent code.

" } }, "LEGIARTI000048878395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048878395", "URL": "article/LEGI/ARTI/00/00/48/87/83/LEGIARTI000048878395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce - art. R232-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce - art. R233-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce - art. R233-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce - art. R233-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce - art. 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Les coopératives agricoles et leurs unions établissant des comptes consolidés appliquent les dispositions des articles R. 232-8 et R. 233-6 du même code. Les prescriptions comptables relatives à ces comptes consolidés sont celles prévues par le règlement de l'Autorité des normes comptables. Les coopératives agricoles et leurs unions établissant des comptes combinés appliquent les dispositions du code de commerce applicables aux comptes consolidés, aménagées le cas échéant, selon les caractéristiques des comptes combinés des coopératives agricoles et de leurs unions. Les prescriptions comptables relatives à ces comptes combinés sont celles prévues par le règlement de l'Autorité des normes comptables.

Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du présent code.

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Article 25 AUTONOME VIGUEUR, en vigueur depuis le 25/06/2009 (Décret n° 2009-767 du 22 juin 2009 relatif à la société coopérative européenne)