{ "article": { "LEGIARTI000024767601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3324-35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-11-09" } }, "META_COMMUN": { "ID": "LEGIARTI000024767601", "URL": "article/LEGI/ARTI/00/00/24/76/76/LEGIARTI000024767601.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024766188", "@num": "1", "#text": "Décret n°2011-1450\n du 7 novembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024765208", "@nortexte": "ETST1123657D", "@numtexte": "2011-1450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000006810203", "@num": "R442-14", "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533235", "@fin": "2999-01-01", "#text": "Section 5 : Gestion de la réserve spéciale.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533294", "@fin": "2999-01-01", "#text": "Chapitre IV : Calcul et gestion de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533212", "@fin": "2011-11-09", "@num": "D3324-35", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024767601", "@fin": "2016-01-01", "@num": "D3324-35", "@etat": "MODIFIE", "@debut": "2011-11-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031588614", "@fin": "2999-01-01", "@num": "D3324-35", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Lorsqu'aucun accord de participation n'a été conclu, les sommes inscrites en compte courant portent intérêt à compter du premier jour du cinquième mois suivant la clôture de l'exercice au titre duquel la participation est attribuée.

" } }, "LEGIARTI000006810201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R442-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-18", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006810201", "URL": "article/LEGI/ARTI/00/00/06/81/02/LEGIARTI000006810201.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0442R0140XX0A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000885346", "#text": "Décret 84-631 1984-07-16 ART. 1 : Dispositions applicables dans le territoire de la Nouvelle-Calédonie et dépendances", "@sens": "source", "@cidtexte": "JORFTEXT000000885346", "@numtexte": "84-631", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323312", "@num": "47", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 47 (P) JORF 18 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000024767601", "@num": "D3324-35", "#text": "Code du travail - art. D3324-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649415", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 67-1112 1967-12-19 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Ordonnance 67-693 1967-04-17", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006187764", "@fin": "1987-07-18", "#text": "Paragraphe 4 : Modalités de gestion de la réserve spéciale.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175178", "@fin": "1987-07-18", "#text": "Section 1 : Réserve spéciale de participation des travailleurs", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158115", "@fin": "1987-11-27", "#text": "Chapitre II : Participation des salariés aux fruits de l'expansion des entreprises", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143051", "@fin": "2001-08-03", "#text": "Titre IV : Intéressement et participation", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018507003", "@fin": "2008-05-01", "#text": "Livre IV : Les groupements professionnels, la représentation, la participation et l'intéressement des salariés", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810201", "@fin": "1987-07-18", "@num": "R442-14", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006810202", "@fin": "2001-08-03", "@num": "R442-14", "@etat": "MODIFIE", "@debut": "1995-04-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810203", "@fin": "2008-05-01", "@num": "R442-14", "@etat": "ABROGE", "@debut": "2001-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la participation aux résultats d'un exercice donné est affecté à la réserve spéciale prévue à l'article L. 442-2.
\n
Cette réserve est diminuée au fur et à mesure de l'utilisation des fonds correspondants à l'un des emplois prévus à l'article L. 442-5. En cas d'attribution d'actions de l'entreprise, la valeur de ces actions est imputée sur la réserve spéciale.
\n
Cette valeur est estimée, en ce qui concerne les actions inscrites à la cote officielle des agents de change, d'après la moyenne des cours cotés des vingt séances de bourse précédant le jour de l'attribution ou, s'il s'agit d'autres titres, d'après la valeur probable de négociation à ce même jour. La moyenne des cours cotés est établie en retenant, pour chaque séance de bourse, le premier cours coté à terme, si l'action est admise aux négociations à terme, et au comptant dans le cas contraire.
" } }, "LEGIARTI000006810202": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R442-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-03", "DATE_DEBUT": "1995-04-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006810202", "URL": "article/LEGI/ARTI/00/00/06/81/02/LEGIARTI000006810202.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0442R0140XX0B" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006316099", "@num": "17", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 17 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000735410", "#text": "Décret 95-377 1995-04-11 art. 17 III JORF 12 avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000735410", "@nortexte": "TEFT9500261D", "@numtexte": "95-377", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-11" }, { "@id": "LEGIARTI000024767601", "@num": "D3324-35", "#text": "Code du travail - art. D3324-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649919", "@num": "L442-12", "#text": "Code du travail - art. L442-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 67-1112 1967-12-19 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Ordonnance 67-693 1967-04-17", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006187927", "@fin": "2001-08-03", "#text": "Paragraphe 4 : Gestion de la réserve spéciale de participation", "@debut": "1995-04-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175391", "@fin": "2001-08-03", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "1995-04-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158273", "@fin": "2001-08-03", "#text": "Chapitre II : Participation des salariés aux résultats de l'entreprise", "@debut": "1995-04-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143051", "@fin": "2001-08-03", "#text": "Titre IV : Intéressement et participation", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018507003", "@fin": "2008-05-01", "#text": "Livre IV : Les groupements professionnels, la représentation, la participation et l'intéressement des salariés", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810201", "@fin": "1987-07-18", "@num": "R442-14", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006810202", "@fin": "2001-08-03", "@num": "R442-14", "@etat": "MODIFIE", "@debut": "1995-04-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810203", "@fin": "2008-05-01", "@num": "R442-14", "@etat": "ABROGE", "@debut": "2001-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le cas prévu à l'article L. 442-12, les sommes inscrites en compte courant portent intérêt à compter du premier jour du quatrième mois suivant la clôture de l'exercice au titre duquel la participation est attribuée.
\n
" } }, "LEGIARTI000006810203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R442-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2001-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006810203", "URL": "article/LEGI/ARTI/00/00/06/81/02/LEGIARTI000006810203.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0442R0140XX0C" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006316099", "@num": "17", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 17 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006661551", "@num": "1", "#text": "Décret n°2001-703 du 31 juillet 2001 - art. 1 () JORF 3 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000579153", "@nortexte": "ECOD0120118D", "@numtexte": "2001-703", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\r\n du 7 mars 2008 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000024767601", "@num": "D3324-35", "#text": "Code du travail - art. D3324-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 67-1112 1967-12-19 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Ordonnance 67-693 1967-04-17", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018506498", "@fin": "2008-05-01", "#text": "Paragraphe 4 : Gestion de la réserve spéciale de participation", "@debut": "2001-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506529", "@fin": "2008-05-01", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "2001-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506531", "@fin": "2008-05-01", "#text": "Chapitre II : Participation des salariés aux résultats de l'entreprise", "@debut": "2001-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506551", "@fin": "2008-05-01", "#text": "Titre IV : Intéressement, participation et plans d'épargne", "@debut": "2001-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018507003", "@fin": "2008-05-01", "#text": "Livre IV : Les groupements professionnels, la représentation, la participation et l'intéressement des salariés", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810201", "@fin": "1987-07-18", "@num": "R442-14", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006810202", "@fin": "2001-08-03", "@num": "R442-14", "@etat": "MODIFIE", "@debut": "1995-04-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006810203", "@fin": "2008-05-01", "@num": "R442-14", "@etat": "ABROGE", "@debut": "2001-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le cas prévu à l'article L. 442-12, les sommes inscrites en compte courant portent intérêt à compter du premier jour du quatrième mois suivant la clôture de l'exercice au titre duquel la participation est attribuée.
\n
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A modifié les dispositions suivantes :

- Code du travail
\nArt. D3313-11, Art. D3324-37, Art. D3324-38\n
\n

A modifié les dispositions suivantes :

- Code du travail
\nArt. D3323-16, Art. D3324-35\n
\n

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Article D3324-35 AUTONOME MODIFIE, en vigueur du 09/11/2011 au 01/01/2016 (Code du travail)