{ "article": { "LEGIARTI000028620565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028620565", "URL": "article/LEGI/ARTI/00/00/28/62/05/LEGIARTI000028620565.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028620622", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028620141", "@nor": "EFIT1331704D", "@num": "2014-136", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-136 du 17 février 2014 fixant les seuils prévus aux articles L. 123-16 et L. 123-16-1 du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028620141", "@c_titre_court": "Décret n°2014-136 du 17 février 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-136 du 17 février 2014 fixant les seuils prévus aux articles L. 123-16 et L. 123-16-1 du code de commerce", "@debut": "2014-02-20", "@id_txt": "LEGITEXT000028620557", "@c_titre_court": "Décret n°2014-136 du 17 février 2014" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2014-02-19", "@date_signature": "2014-02-17", "@num_parution_jo": "0042" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028620565", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028620151", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. D123-200\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R123-200\n
\n

\n
" } }, "LEGIARTI000006258333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-200", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-20", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006258333", "URL": "article/LEGI/ARTI/00/00/06/25/83/LEGIARTI000006258333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R200AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000028620565", "@num": "1", "#text": "Décret n°2014-136\n du 17 février 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026395717", "@num": "D628-2-1", "#text": "Code de commerce - art. D628-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042959820", "@num": "R225-104", "#text": "Code de commerce - art. R225-104 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020316746", "@num": "R227-1", "#text": "Code de commerce - art. R227-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031194373", "@num": "R621-1", "#text": "Code de commerce - art. R621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023661177", "@num": "R631-1", "#text": "Code de commerce - art. R631-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032139600", "@num": "R663-3", "#text": "Code de commerce - art. R663-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027145294", "@num": "R823-22", "#text": "Code de commerce - art. R823-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020316750", "@num": "R823-7-1", "#text": "Code de commerce - art. R823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031194383", "@num": "D641-10", "#text": "Code de commerce. - art. D641-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020143023", "@num": "R123-179", "#text": "Code de commerce. - art. R123-179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258406", "@num": "R123-204", "#text": "Code de commerce. - art. R123-204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031194370", "@num": "R621-11", "#text": "Code de commerce. - art. R621-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191087", "@fin": "2999-01-01", "#text": "Paragraphe 5 : De la présentation comptable simplifiée.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178887", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161453", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006258333", "@fin": "2014-02-20", "@num": "R123-200", "@etat": "ABROGE", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article L. 123-16 relatif à l'adoption d'une présentation simplifiée des comptes annuels :
\n
1° En ce qui concerne le bilan et le compte de résultat établis par les personnes physiques et personnes morales ayant la qualité de commerçant, le total du bilan est fixé à 267 000 euros, le montant net du chiffre d'affaires à 534 000 euros et le nombre moyen de salariés permanents employés au cours de l'exercice à 10 ;
\n
2° En ce qui concerne l'annexe établie par les personnes morales ayant la qualité de commerçant, le total du bilan est fixé à 3 650 000 euros, le montant net du chiffre d'affaires à 7 300 000 euros et le nombre moyen de salariés permanents employés au cours de l'exercice à 50.
\n
Le total du bilan est égal à la somme des montants nets des éléments d'actif.
\n
Le montant net du chiffre d'affaires est égal au montant des ventes de produits et services liés à l'activité courante, diminué des réductions sur ventes, de la taxe sur la valeur ajoutée et des taxes assimilées.
\n
Le nombre moyen de salariés permanents employés au cours de l'exercice est égal à la moyenne arithmétique des effectifs à la fin de chaque trimestre de l'année civile, ou de l'exercice comptable lorsque celui-ci ne coïncide pas avec l'année civile, liés à l'entreprise par un contrat de travail à durée indéterminée.
" } }, "LEGIARTI000028620622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D123-200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-31", "DATE_DEBUT": "2014-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000028620622", "URL": "article/LEGI/ARTI/00/00/28/62/06/LEGIARTI000028620622.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-136 du 17 février 2014 article 3 : les présentes dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014.

\n
\n
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Pour l'application des articles L. 123-16 et L. 123-16-1 :
\n
1° En ce qui concerne les micro-entreprises, le total du bilan est fixé à 350 000 euros, le montant net du chiffre d'affaires à 700 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 10 ;
\n
2° En ce qui concerne les petites entreprises, le total du bilan est fixé à 4 000 000 euros, le montant net du chiffre d'affaires à 8 000 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 50.
\n
Le total du bilan est égal à la somme des montants nets des éléments d'actif.
\n
Le montant net du chiffre d'affaires est égal au montant des ventes de produits et services liés à l'activité courante, diminué des réductions sur ventes, de la taxe sur la valeur ajoutée et des taxes assimilées.
\n
Le nombre moyen de salariés employés au cours de l'exercice est égal à la moyenne arithmétique des effectifs à la fin de chaque trimestre de l'année civile, ou de l'exercice comptable lorsque celui-ci ne coïncide pas avec l'année civile, liés à l'entreprise par un contrat de travail.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2014-136 du 17 février 2014 fixant les seuils prévus aux articles L. 123-16 et L. 123-16-1 du code de commerce)