{ "article": { "LEGIARTI000030584481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R322-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030584481", "URL": "article/LEGI/ARTI/00/00/30/58/44/LEGIARTI000030584481.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561317", "@num": "10", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006229025", "@num": "L232-11", "#text": "Code de commerce - art. L232-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229031", "@num": "L232-12", "#text": "Code de commerce - art. L232-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576277", "@num": "R343-6", "#text": "Code des assurances - art. R343-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019749432", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions relatives aux entreprises d'assurance.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175522", "@fin": "2008-11-10", "#text": "Section II : Sociétés anonymes d'assurance et de capitalisation.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000019749434", "@fin": "2999-01-01", "#text": "Section II : Sociétés anonymes d'assurance, de capitalisation et de réassurance.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158351", "@fin": "2999-01-01", "#text": "Chapitre II : Règles de constitution et de fonctionnement", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143146", "@fin": "2999-01-01", "#text": "Titre II : Régime administratif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006812842", "@fin": "1991-06-28", "@num": "R*322-6", "@etat": "TRANSFERE", "@debut": "1984-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043986", "@fin": "2016-01-01", "@num": "R322-6", "@etat": "MODIFIE", "@debut": "2008-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584481", "@fin": "2999-01-01", "@num": "R322-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le report de charge constitué en vertu de l'article R. 343-6 est déduit du bénéfice distribuable mentionné à l'article L. 232-11 du code de commerce. Il est également déduit du bénéfice défini au deuxième alinéa de l'article L. 232-12 du même code.

" } }, "LEGIARTI000006229025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-04", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229025", "URL": "article/LEGI/ARTI/00/00/06/22/90/LEGIARTI000006229025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L011AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 346", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280866", "@num": "346", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 346 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006435120", "@num": "13", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "LEGIARTI000035513393", "@num": "4", "#text": "Arrêté du 14 août 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035511666", "@nortexte": "ECOT1710023A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-14" }, { "@id": "LEGIARTI000038876358", "@num": "2", "#text": "Arrêté du 30 juillet 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038873301", "@nortexte": "ECOI1917452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000039015376", "#text": "Décret n°2019-911 du 29 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039002006", "@nortexte": "LOGL1901383D", "@numtexte": "2019-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-29" }, { "@id": "LEGIARTI000039015378", "#text": "Décret n°2019-911 du 29 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039002006", "@nortexte": "LOGL1901383D", "@numtexte": "2019-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-29" }, { "@id": "LEGIARTI000039038223", "#text": "Décret n°2019-929 du 3 septembre 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039034586", "@nortexte": "LOGL1901384D", "@numtexte": "2019-929", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039038225", "#text": "Décret n°2019-929 du 3 septembre 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039034586", "@nortexte": "LOGL1901384D", "@numtexte": "2019-929", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000006225833", "@num": "L225-198", "#text": "Code de commerce - art. L225-198 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339865", "@num": "L225-209-2", "#text": "Code de commerce - art. L225-209-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612729", "@num": "L228-12", "#text": "Code de commerce - art. L228-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229037", "@num": "L232-17", "#text": "Code de commerce - art. L232-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031145658", "@num": "L711-17", "#text": "Code de commerce - art. L711-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030614480", "@num": "R225-160-4", "#text": "Code de commerce - art. R225-160-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030614520", "@num": "R228-22-1", "#text": "Code de commerce - art. R228-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225020", "@num": "L225-126", "#text": "Code de commerce. - art. L225-126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039038742", "@num": "Annexe I à l'article R422-10", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article R422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045646952", "@num": "Annexe I à l'article R423-86", "#text": "Code de la construction et de l'habitation. - art. Annexe I à l'article R423-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039038790", "@num": "Annexe II à l'article R422-10", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article R422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045646995", "@num": "Annexe II à l'article R423-86", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article R423-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832842", "@num": "Annexe à l'article R422-1", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281192", "@num": "L313-19-5", "#text": "Code de la construction et de l'habitation. - art. L313-19-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281271", "@num": "L313-20-4", "#text": "Code de la construction et de l'habitation. - art. L313-20-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773062", "@num": "A334-1", "#text": "Code des assurances - art. A334-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788460", "@num": "A334-3", "#text": "Code des assurances - art. A334-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514081", "@num": "A385-1", "#text": "Code des assurances - art. 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L122-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161291", "@fin": "2999-01-01", "#text": "Section 4 : Des bénéfices", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229025", "@fin": "2003-01-04", "@num": "L232-11", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006229026", "@fin": "2999-01-01", "@num": "L232-11", "@etat": "VIGUEUR", "@debut": "2003-01-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice distribuable est constitué par le bénéfice de l'exercice, diminué des pertes antérieures, ainsi que des sommes à porter en réserve en application de la loi ou des statuts, et augmenté du report bénéficiaire.
\n
En outre, l'assemblée générale peut décider la mise en distribution de sommes prélevées sur les réserves dont elle à la disposition. En ce cas, la décision indique expressément les postes de réserve sur lesquels les prélèvements sont effectués. Toutefois, les dividendes sont prélevés par priorité sur le bénéfice distribuable de l'exercice.
\n
Hors le cas de réduction du capital, aucune distribution ne peut être faite aux actionnaires lorsque les capitaux propres sont ou deviendraient à la suite de celle-ci inférieurs au montant du capital augmenté des réserves que la loi ou les statuts ne permettent pas de distribuer.
\n
L'écart de réévaluation n'est pas distribuable. Il peut être incorporé en tout ou partie au capital.
" } }, "LEGIARTI000006229026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006229026", "URL": "article/LEGI/ARTI/00/00/06/22/90/LEGIARTI000006229026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L011AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 346", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280866", "@num": "346", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 346 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006435120", "@num": "13", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "LEGIARTI000006518186", "@num": "50", "#text": "Loi n°2003-7 du 3 janvier 2003 - art. 50 (V) JORF 4 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000035513393", "@num": "4", "#text": "Arrêté du 14 août 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035511666", "@nortexte": "ECOT1710023A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-14" }, { "@id": "LEGIARTI000038876358", "@num": "2", "#text": "Arrêté du 30 juillet 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038873301", "@nortexte": "ECOI1917452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000039015376", "#text": "Décret n°2019-911 du 29 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039002006", "@nortexte": "LOGL1901383D", "@numtexte": "2019-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-29" }, { "@id": "LEGIARTI000039015378", "#text": "Décret n°2019-911 du 29 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039002006", "@nortexte": "LOGL1901383D", "@numtexte": "2019-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-29" }, { "@id": "LEGIARTI000039038223", "#text": "Décret n°2019-929 du 3 septembre 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039034586", "@nortexte": "LOGL1901384D", "@numtexte": "2019-929", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039038225", "#text": "Décret n°2019-929 du 3 septembre 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000039034586", "@nortexte": "LOGL1901384D", "@numtexte": "2019-929", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000006225833", "@num": "L225-198", "#text": "Code de commerce - art. 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Annexe II à l'article R422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045646995", "@num": "Annexe II à l'article R423-86", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article R423-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832842", "@num": "Annexe à l'article R422-1", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281192", "@num": "L313-19-5", "#text": "Code de la construction et de l'habitation. - art. L313-19-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281271", "@num": "L313-20-4", "#text": "Code de la construction et de l'habitation. - art. L313-20-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773062", "@num": "A334-1", "#text": "Code des assurances - art. A334-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788460", "@num": "A334-3", "#text": "Code des assurances - art. A334-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514081", "@num": "A385-1", "#text": "Code des assurances - art. A385-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584481", "@num": "R322-6", "#text": "Code des assurances - art. R322-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029332317", "@num": "L2102-20", "#text": "Code des transports - art. L2102-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261841", "@num": "L122-10", "#text": "Code du sport. - art. 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Le bénéfice distribuable est constitué par le bénéfice de l'exercice, diminué des pertes antérieures, ainsi que des sommes à porter en réserve en application de la loi ou des statuts, et augmenté du report bénéficiaire.
\n
En outre, l'assemblée générale peut décider la mise en distribution de sommes prélevées sur les réserves dont elle a la disposition. En ce cas, la décision indique expressément les postes de réserve sur lesquels les prélèvements sont effectués. Toutefois, les dividendes sont prélevés par priorité sur le bénéfice distribuable de l'exercice.
\n
Hors le cas de réduction du capital, aucune distribution ne peut être faite aux actionnaires lorsque les capitaux propres sont ou deviendraient à la suite de celle-ci inférieurs au montant du capital augmenté des réserves que la loi ou les statuts ne permettent pas de distribuer.
\n
L'écart de réévaluation n'est pas distribuable. Il peut être incorporé en tout ou partie au capital.
" } }, "LEGIARTI000006229031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229031", "URL": "article/LEGI/ARTI/00/00/06/22/90/LEGIARTI000006229031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L012AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280889", "@num": "347", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 347 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344440", "@num": "245-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 245-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@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": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000043293318", "@num": "4", "#text": "Décret n°2021-316 du 25 mars 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043289944", "@nortexte": "ECOS2105454D", "@numtexte": "2021-316", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000006229037", "@num": "L232-17", "#text": "Code de commerce - art. 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Annexe à l'article R422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584481", "@num": "R322-6", "#text": "Code des assurances - art. R322-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611664", "@num": "L214-17-2", "#text": "Code monétaire et financier - art. L214-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611656", "@num": "L214-24-51", "#text": "Code monétaire et financier - art. L214-24-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161291", "@fin": "2999-01-01", "#text": "Section 4 : Des bénéfices", "@debut": "2000-09-21" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006229031", "@fin": "2999-01-01", "@num": "L232-12", "@etat": "VIGUEUR", "@debut": "2000-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Après approbation des comptes annuels et constatation de l'existence de sommes distribuables, l'assemblée générale détermine la part attribuée aux associés sous forme de dividendes.
\n
Toutefois, lorsqu'un bilan établi au cours ou à la fin de l'exercice et certifié par un commissaire aux comptes fait apparaître que la société, depuis la clôture de l'exercice précédent, après constitution des amortissements et provisions nécessaires, déduction faite s'il y a lieu des pertes antérieures ainsi que des sommes à porter en réserve en application de la loi ou des statuts et compte tenu du report bénéficiaire, a réalisé un bénéfice, il peut être distribué des acomptes sur dividendes avant l'approbation des comptes de l'exercice. Le montant de ces acomptes ne peut excéder le montant du bénéfice défini au présent alinéa. Ils sont répartis aux conditions et suivant les modalités fixées par décret en Conseil d'Etat.
\n
Tout dividende distribué en violation des règles ci-dessus énoncées est un dividende fictif.
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I.-Le même code est ainsi modifié :

6° A l'article R. 310-17, les mots : dans les conditions mentionnées au II de l'article R. 323-1 sont remplacés par les mots : conformément à l'article L. 612-32 du code monétaire et financier et les mots : au sens du II de l'article R. 323-1 sont remplacés par les mots : au sens du II de l'article L. 612-33 du code monétaire et financier (1) ;

Article R322-6 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)