{ "article": { "LEGIARTI000030437915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L322-4-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030437915", "URL": "article/LEGI/ARTI/00/00/30/43/79/LEGIARTI000030437915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret n°76-666 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000030431494", "@num": "8", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000006228894", "@num": "L232-1", "#text": "Code de commerce - art. L232-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432755", "@num": "L132-29", "#text": "Code des assurances - art. L132-29", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255516", "@num": "L322-26-2-4", "#text": "Code des assurances - art. L322-26-2-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174396", "@fin": "2008-06-15", "#text": "Section II : Sociétés anonymes d'assurance et de capitalisation.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000018997739", "@fin": "2999-01-01", "#text": "Section II : Sociétés anonymes d'assurance, de capitalisation et de réassurance.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157614", "@fin": "2999-01-01", "#text": "Chapitre II : Règles de constitution et de fonctionnement", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142837", "@fin": "2999-01-01", "#text": "Titre II : Régime administratif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006797721", "@fin": "2016-01-01", "@num": "L322-4-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030437915", "@fin": "2999-01-01", "@num": "L322-4-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises d'assurance indiquent dans le rapport annuel de gestion prévu à l'article L. 232-1 du code de commerce le montant et les modalités de répartition pour l'année écoulée de la participation aux bénéfices visée à l'article L. 132-29.
\n
" } }, "LEGIARTI000006228894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-10-21", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006228894", "URL": "article/LEGI/ARTI/00/00/06/22/88/LEGIARTI000006228894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. L210-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535087", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@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": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161288", "@fin": "2024-01-01", "#text": "Section 1 : Des documents comptables", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535242", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils annexent au bilan :
\n
1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit ou une entreprise d'assurance ;
\n
2° Un état des sûretés consenties par elle.
\n
II. - Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement.
\n
III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.
" } }, "LEGIARTI000021178405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2009-10-21" } }, "META_COMMUN": { "ID": "LEGIARTI000021178405", "URL": "article/LEGI/ARTI/00/00/21/17/84/LEGIARTI000021178405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. 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I. - A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils annexent au bilan :

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1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit ou une entreprise d'assurance ;

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2° Un état des sûretés consenties par elle.

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II. - Le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi, ses activités en matière de recherche et de développement.

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III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

IV. - Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés à responsabilité limitée et les sociétés par actions simplifiées dont l'associé unique, personne physique, assume personnellement la gérance ou la présidence, et qui ne dépassent pas à la clôture d'un exercice social deux des seuils fixés par décret en Conseil d'Etat relatifs au total de leur bilan, au montant de leur chiffre d'affaires hors taxe et au nombre moyen de leurs salariés au cours de l'exercice.

" } }, "LEGIARTI000027653743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027653743", "URL": "article/LEGI/ARTI/00/00/27/65/37/LEGIARTI000027653743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280683", "@num": "340", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000027619875", "@num": "7", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. 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1° Un état des cautionnements, avals et garanties donnés par la société. Cette disposition n'est pas applicable aux sociétés exploitant un établissement de crédit, une société de financement ou une entreprise d'assurance ;

2° Un état des sûretés consenties par elle.

III. - Les documents mentionnés au présent article sont, le cas échéant, mis à la disposition des commissaires aux comptes dans des conditions déterminées par décret en Conseil d'Etat.

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A modifié les dispositions suivantes :

- Code des assurances
Art. L322-4-3, Art. L324-7
\n

Article L322-4-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)