{ "article": { "LEGIARTI000027643837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L571-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027643837", "URL": "article/LEGI/ARTI/00/00/27/64/38/LEGIARTI000027643837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006705074", "@num": "83", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 83 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000027619860", "@num": "4", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGIARTI000006654646", "@num": "L511-36", "#text": "Code monétaire et financier - art. L511-36", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028635735", "@num": "L571-14", "#text": "Code monétaire et financier - art. L571-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170651", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154711", "@fin": "2014-01-01", "#text": "Chapitre Ier : Dispositions relatives aux établissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643862", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives aux prestataires de services bancaires", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140136", "@fin": "2999-01-01", "#text": "Titre VII : Dispositions pénales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006658930", "@fin": "2002-01-01", "@num": "L571-9", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006658931", "@fin": "2014-01-01", "@num": "L571-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027643837", "@fin": "2999-01-01", "@num": "L571-9", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait, pour les dirigeants d'un établissement de crédit ou d'une société de financement, de ne pas établir les comptes sous forme consolidée, conformément à l'article L. 511-36, est puni de 15 000 euros d'amende.

" } }, "LEGIARTI000006654646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006654646", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654646.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L036AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704624", "@num": "54", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006243268", "@num": "3", "#text": "Ordonnance n°2005-861 du 28 juillet 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812114", "@nortexte": "ECOX0500085R", "@numtexte": "2005-861", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "LEGIARTI000027645921", "@num": "L3344-1", "#text": "Code du travail - art. L3344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050366805", "@num": "L518-15-1", "#text": "Code monétaire et financier - art. L518-15-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030054048", "@num": "L518-15-2", "#text": "Code monétaire et financier - art. L518-15-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657713", "@num": "L533-2", "#text": "Code monétaire et financier - art. L533-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043123", "@num": "L533-5", "#text": "Code monétaire et financier - art. L533-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643837", "@num": "L571-9", "#text": "Code monétaire et financier - art. L571-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006663332", "@num": "L735-1-1", "#text": "Code monétaire et financier - art. L735-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340619", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735800", "@num": "L755-1-1", "#text": "Code monétaire et financier - art. L755-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735785", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184708", "@fin": "2999-01-01", "#text": "Sous-section 1 : Comptes sociaux et documents comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654646", "@fin": "2003-08-02", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654647", "@fin": "2005-07-29", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654648", "@fin": "2009-01-24", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2005-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142949", "@fin": "2014-01-01", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027643589", "@fin": "2999-01-01", "@num": "L511-36", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de crédit sont tenus d'établir leurs comptes, dans les conditions fixées par le comité de la réglementation comptable après avis du comité de la réglementation bancaire et financière, sous une forme consolidée.
\n
" } }, "LEGIARTI000006654647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-29", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006654647", "URL": "article/LEGI/ARTI/00/00/06/65/46/LEGIARTI000006654647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX511L036AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704624", "@num": "54", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006243268", "@num": "3", "#text": "Ordonnance n°2005-861 du 28 juillet 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812114", "@nortexte": "ECOX0500085R", "@numtexte": "2005-861", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "LEGIARTI000027645921", "@num": "L3344-1", "#text": "Code du travail - art. L3344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050366805", "@num": "L518-15-1", "#text": "Code monétaire et financier - art. L518-15-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030054048", "@num": "L518-15-2", "#text": "Code monétaire et financier - art. L518-15-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657713", "@num": "L533-2", "#text": "Code monétaire et financier - art. L533-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043123", "@num": "L533-5", "#text": "Code monétaire et financier - art. L533-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643837", "@num": "L571-9", "#text": "Code monétaire et financier - art. L571-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006663332", "@num": "L735-1-1", "#text": "Code monétaire et financier - art. L735-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340619", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735800", "@num": "L755-1-1", "#text": "Code monétaire et financier - art. L755-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735785", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538283", "@num": "L773-5", "#text": "Code monétaire et financier - art. L773-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538253", "@num": "L774-5", "#text": "Code monétaire et financier - art. L774-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538223", "@num": "L775-5", "#text": "Code monétaire et financier - art. L775-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184708", "@fin": "2999-01-01", "#text": "Sous-section 1 : Comptes sociaux et documents comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170531", "@fin": "2999-01-01", "#text": "Section 6 : Dispositions comptables", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154608", "@fin": "2014-01-01", "#text": "Chapitre Ier : Règles générales applicables aux établissements de crédit", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643755", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654646", "@fin": "2003-08-02", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654647", "@fin": "2005-07-29", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006654648", "@fin": "2009-01-24", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2005-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142949", "@fin": "2014-01-01", "@num": "L511-36", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027643589", "@fin": "2999-01-01", "@num": "L511-36", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de crédit sont tenus d'établir leurs comptes, dans les conditions fixées par le comité de la réglementation comptable après avis du Comité consultatif de la législation et de la réglementation financière.
\n
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Lorsqu'ils établissent leurs comptes sous une forme consolidée, les établissements de crédit le font selon les règles définies par règlement du Comité de la réglementation comptable pris après avis du Comité consultatif de la législation et de la réglementation financières. Toutefois, ils sont dispensés de se conformer à ces règles lorsqu'ils utilisent les normes comptables internationales adoptées par règlement de la Commission européenne.
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Lorsqu'ils établissent leurs comptes sous une forme consolidée, les établissements de crédit le font selon les règles définies par règlement de l'Autorité des normes comptables pris après avis du Comité consultatif de la législation et de la réglementation financières. Toutefois, ils sont dispensés de se conformer à ces règles lorsqu'ils utilisent les normes comptables internationales adoptées par règlement de la Commission européenne.

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L571-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643852", "@num": "L571-5", "#text": "Code monétaire et financier - art. L571-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643848", "@num": "L571-6", "#text": "Code monétaire et financier - art. L571-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643845", "@num": "L571-7", "#text": "Code monétaire et financier - art. L571-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643841", "@num": "L571-8", "#text": "Code monétaire et financier - art. L571-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643837", "@num": "L571-9", "#text": "Code monétaire et financier - art. 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A modifié les dispositions suivantes :

- Code monétaire et financier\n
Sct. Section, Art. L515-34, Art. L513-28, Art. L515-35, Art. L513-29, Art. L515-36, Art. L513-30, Art. L515-37, Art. L513-31, Art. L515-38, Art. L513-32, Art. L515-39, Art. L513-33, Sct. Section 5 : Les sociétés de financement de l'habitat, Art. L513-2, Art. L513-3, Art. L513-15, Art. L513-16, Art. L514-1, Sct. Chapitre V : Les sociétés de financement, Art. L515-1, Sct. Section 2 : Les entreprises de crédit-bail mobilier et immobilier, Art. L515-2, Art. L515-3, Art. L515-4, Art. L515-6, Sct. Chapitre VI : Les institutions financières spécialisées, Art. L516-1, Art. L516-2, Sct. Chapitre VII : Compagnies financières, entreprises mères de sociétés de financement et conglomérats financiers, Sct. Sous-section 1 : Compagnies financières et entreprises mères de sociétés de financement, Art. L517-1, Sct. Sous-section 1 : Compagnies financières et les entreprises mères de sociétés de financement, Art. L517-5, Art. L518-25, Art. L519-1, Art. L519-2, Art. L519-3-2, Art. L519-3-4, Art. L519-4, Art. L519-4-2, Art. L522-4, Art. L522-17, Art. L524-1, Art. L524-3, Art. L526-5, Art. L526-32, Art. L531-12, Art. L563-1, Sct. Chapitre Ier : Dispositions relatives aux prestataires de services bancaires, Art. L571-4, Art. L571-5, Art. L571-6, Art. L571-7, Art. L571-8, Art. L571-9, Sct. Section 4 : Entreprises de crédit-bail, Sct. Section 5 : Compagnies financières, entreprises mères de sociétés de financement et compagnies financières holding mixtes, Art. L571-14\n
\n

A modifié les dispositions suivantes :

- Code monétaire et financier\n
Art. L515-13, Art. L513-2, Art. L515-14, Art. L513-3, Art. L515-15, Art. L513-4, Art. L515-16, Art. L513-5, Art. L515-16-1, Art. L513-6, Art. L515-17, Art. L513-7, Art. L515-17-1, Art. L513-8, Art. L515-17-2, Art. L513-9, Art. L515-18, Art. L513-10, Art. L515-19, Art. L513-11, Art. L515-20, Art. L513-12, Art. L515-21, Art. L513-13, Art. L515-21-1, Art. L513-14, Art. L515-22, Art. L513-15, Art. L515-23, Art. L513-16, Art. L515-24, Art. L513-17, Art. L515-25, Art. L513-18, Art. L515-26, Art. L513-19, Art. L515-27, Art. L513-20, Art. L515-28, Art. L513-21, Art. L515-29, Art. L513-22, Art. L515-30, Art. L513-23, Art. L515-31, Art. L513-24, Art. L515-32, Art. L513-25, Art. L515-32-1, Art. L513-26, Art. L515-33, Art. L513-27
\n

A modifié les dispositions suivantes :

- Code monétaire et financier\n
\n
\nArt. L500-1, Sct. Titre Ier : Prestataires de services bancaire, Sct. Chapitre Ier : Dispositions générales, Art. L511-1, Art. L511-2, Art. L511-3, Art. L511-4, Art. L511-4-1, Art. L511-5, Art. L511-6, Art. L511-7, Art. L511-8, Art. L511-9, Art. L511-10, Art. L511-11, Art. L511-12-1, Art. L511-13, Art. L511-15, Art. L511-16, Art. L511-17, Art. L511-18, Art. L511-20, Art. L511-21, Art. L511-29, Art. L511-30, Art. L511-31, Art. L511-32, Art. L511-33, Art. L511-34, Art. L511-35, Art. L511-36, Art. L511-37, Art. L511-38, Art. L511-39, Art. L511-40, Art. L511-41, Art. L511-41-1 A, Art. L511-41-2, Art. L511-42, Art. L511-44, Art. L511-45, Art. L511-46, Sct. Section, Art. L511-51, Art. L512-106, Art. L512-107, Art. L512-108, Sct. Chapitre III : Les sociétés anonymes de crédit immobilier, Sct. Section, Art. L513-1, Sct. Section 4 : Les sociétés de crédit foncier, Sct. Sous-section 1 : Statut et objet, Art. L515-13, Sct. Sous-section 2 : Opérations, Art. L515-14, Art. L515-15, Art. L515-16, Art. L515-16-1, Art. L515-17, Art. L515-17-1, Art. L515-17-2, Art. L515-18, Sct. Sous-section 3 : Privilège des créances nées des opérations, Art. L515-19, Sct. Sous-section 4 : Règles régissant les opérations des sociétés de crédit foncier, Art. L515-20, Art. L515-21, Art. L515-21-1, Art. L515-22, Art. L515-23, Art. L515-24, Sct. Sous-section 5 : Sauvegarde, redressement et liquidation judiciaires, Art. L515-25, Art. L515-26, Art. L515-27, Art. L515-28, Sct. Sous-section 6 : Contrôles, Art. L515-29, Art. L515-30, Art. L515-31, Sct. Sous-section 7 : Dispositions diverses, Art. L515-32, Art. L515-32-1, Art. L515-33
\n
A modifié les dispositions suivantes :
\n
\n

- Code monétaire et financier\n
Sct. Section, Sct. Sous-section, Sct. Sous-section, Art. L513-2, Art. L513-3, Art. L513-4, Art. L513-5, Art. L513-6, Art. L513-7, Art. L513-8, Art. L513-9, Art. L513-10, Sct. Sous-section, Art. L513-11, Sct. Sous-section, Art. L513-12, Art. L513-13, Art. L513-14, Art. L513-15, Art. L513-16, Art. L513-17, Sct. Sous-section, Art. L513-18, Art. L513-19, Art. L513-20, Art. L513-21, Sct. Sous-section, Art. L513-22, Art. L513-23, Art. L513-24, Sct. Sous-section, Art. L513-25, Art. L513-26, Art. L513-27, Sct. Sous-section 1 : Statut et objet, Sct. Sous-section 2 : Opérations, Sct. Sous-section 3 : Privilège des créances nées des opérations, Art. L515-19, Sct. Sous-section 4 : Règles régissant les opérations des sociétés de crédit foncier, Art. L515-20, Art. L515-21, Art. L515-21-1, Art. L515-22, Art. L515-23, Sct. Sous-section 5 : Sauvegarde, redressement et liquidation judiciaires, Art. L515-26, Art. L515-27, Art. L515-28, Sct. Sous-section 6 : Contrôles, Sct. Sous-section 7 : Dispositions diverses\n
\n

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Lorsqu'ils établissent leurs comptes sous une forme consolidée, les établissements de crédit et les sociétés de financement le font selon les règles définies par règlement de l'Autorité des normes comptables pris après avis du Comité consultatif de la législation et de la réglementation financières. Toutefois, ils sont dispensés de se conformer à ces règles lorsqu'ils utilisent les normes comptables internationales adoptées par règlement de la Commission européenne.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006654646", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006654647", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006654648", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020142949", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027643589", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027619860", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000027643837", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027643837", "liens_entrants": true }

Article L571-9 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2014 (Code monétaire et financier)