{ "article": { "LEGIARTI000028544622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028544622", "URL": "article/LEGI/ARTI/00/00/28/54/46/LEGIARTI000028544622.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028544766", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028543329", "@nor": "EFIT1329401R", "@num": "2014-86", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028543329", "@c_titre_court": "Ordonnance n° 2014-86 du 30 janvier 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises", "@debut": "2014-02-02", "@id_txt": "LEGITEXT000028544605", "@c_titre_court": "Ordonnance n°2014-86 du 30 janvier 2014" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2014-02-01", "@date_signature": "2014-01-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028544622", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028543355", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Art. L232-25\n
\n

\n
" } }, "LEGIARTI000028544766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2014-02-02" } }, "META_COMMUN": { "ID": "LEGIARTI000028544766", "URL": "article/LEGI/ARTI/00/00/28/54/47/LEGIARTI000028544766.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 6 de l'ordonnance n° 2014-86 du 30 janvier 2014, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014. Pour les comptes déposés en 2014, il n'est pas fait application des dispositions du troisième alinéa des articles L. 123-16 et L. 123-16-1 du code de commerce dans leur rédaction issue de la présente ordonnance.

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Lors du dépôt prévu au I des articles L. 232-21 à L. 232-23, les sociétés répondant à la définition des micro-entreprises au sens de l'article L. 123-16-1, à l'exception des sociétés mentionnées à l'article L. 123-16-2 et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne seront pas rendus publics.

Les autorités judiciaires, les autorités administratives au sens de l'article 1er de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations ainsi que la Banque de France ont toutefois accès à ces comptes.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

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Article 5 ENTIEREMENT_MODIF (Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises)