{ "article": { "LEGIARTI000031287160": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-73", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2015-10-10" } }, "META_COMMUN": { "ID": "LEGIARTI000031287160", "URL": "article/LEGI/ARTI/00/00/31/28/71/LEGIARTI000031287160.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n° 78-622 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000031286408", "@num": "1", "#text": "DÉCRET n°2015-1253 du 7 octobre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031285870", "@nortexte": "ETLL1513295D", "@numtexte": "2015-1253", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000046277798", "@num": "3", "#text": "Arrêté du 13 février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034112226", "@nortexte": "LHAL1635865A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-13" }, { "@id": "LEGIARTI000046280096", "@num": "3", "#text": "Arrêté du 30 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036191781", "@nortexte": "TERL1728913A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-30" }, { "@id": "LEGIARTI000046280303", "@num": "3", "#text": "Arrêté du 1er avril 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365566", "@nortexte": "LOGL1832867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-01" }, { "@id": "LEGIARTI000038955630", "@num": "5", "#text": "Décret n°2019-873 du 21 août 2019 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000038947944", "@nortexte": "TERX1913732D", "@numtexte": "2019-873", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000043196460", "@num": "3", "#text": "Arrêté du 22 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189999", "@nortexte": "LOGL2031732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-22" }, { "@id": "LEGIARTI000046280377", "@num": "3", "#text": "Arrêté du 24 mars 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045531107", "@nortexte": "LOGL2201347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "LEGIARTI000046280371", "@num": "4", "#text": "Arrêté du 24 mars 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045531107", "@nortexte": "LOGL2201347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-24" }, { "@id": "LEGIARTI000039019639", "#text": "Code de la construction et de l'habitation. - art. D423-73, v. 0.2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899386", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899411", "@num": "R423-78", "#text": "Code de la construction et de l'habitation. - art. R423-78", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899399", "@fin": "1992-06-17", "@num": "R423-73", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006899400", "@fin": "2014-10-10", "@num": "R423-73", "@etat": "ABROGE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031287160", "@fin": "2019-09-01", "@num": "R423-73", "@etat": "TRANSFERE", "@debut": "2015-10-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les instructions homologuées prévues par l'article R. * 423-68 fixent la nature, le format et le contenu des documents faisant l'objet d'une transmission dématérialisée conformément aux dispositions de l'article R. * 423-78.

\n
" } }, "LEGIARTI000006899386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-06-17", "DATE_DEBUT": "1978-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006899386", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899386.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés d'habitations à loyer modéré et de crédit immobilier sont fixés par des instructions conjointes du ministre chargé de la construction et de l'habitation et du ministre chargé des finances.
\n
" } }, "LEGIARTI000006899387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-07-20", "DATE_DEBUT": "1992-06-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006899387", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899387.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006827137", "@num": "12", "#text": "Décret n°92-529 du 15 juin 1992 - art. 12 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000006827138", "@num": "13", "#text": "Décret n°92-529 du 15 juin 1992 - art. 13 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000006825623", "@num": "L422-4", "#text": "Code de la construction et de l'habitation. - art. L422-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré (comité permanent).
\n
Pour ce qui concerne les sociétés anonymes de crédit immobilier, des règles relatives à leur cadre comptable et à la tenue de leurs comptes peuvent être fixées par instruction du ministre chargé du logement, pour compléter les règles édictées par le comité de la réglementation bancaire et la commission bancaire, après avis du Conseil supérieur des habitations à loyer modéré (comité permanent) et de la chambre syndicale des sociétés anonymes de crédit immobilier.
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Les sociétés anonymes de crédit immobilier établissent à compter de l'exercice ouvert le 1er janvier 1992 pour chaque exercice comptable un document distinguant, d'une part, les produits résultant des activités qu'elles exercent en application du I et du II de l'article L. 422-4 et, d'autre part, les produits résultant des activités qu'elles exercent en application du III dudit article. Ce document est établi conformément à des règles fixées par arrêté du ministre chargé du logement et du ministre chargé des finances.
" } }, "LEGIARTI000006899388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2001-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006899388", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899388.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAC" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006823026", "@num": "2", "#text": "Décret n°2001-645 du 18 juillet 2001 - art. 2 () JORF 20 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000589430", "@nortexte": "EQUU0100712D", "@numtexte": "2001-645", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-18" }, { "@id": "LEGIARTI000006825623", "@num": "L422-4", "#text": "Code de la construction et de l'habitation. - art. L422-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré.
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Pour ce qui concerne les sociétés anonymes de crédit immobilier, des règles relatives à leur cadre comptable et à la tenue de leurs comptes peuvent être fixées par instruction du ministre chargé du logement, pour compléter les règles édictées par le comité de la réglementation bancaire et la commission bancaire, après avis du Conseil supérieur des habitations à loyer modéré et de la chambre syndicale des sociétés anonymes de crédit immobilier.
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Les sociétés anonymes de crédit immobilier établissent à compter de l'exercice ouvert le 1er janvier 1992 pour chaque exercice comptable un document distinguant, d'une part, les produits résultant des activités qu'elles exercent en application du I et du II de l'article L. 422-4 et, d'autre part, les produits résultant des activités qu'elles exercent en application du III dudit article. Ce document est établi conformément à des règles fixées par arrêté du ministre chargé du logement et du ministre chargé des finances.
" } }, "LEGIARTI000006899389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-10", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006899389", "URL": "article/LEGI/ARTI/00/00/06/89/93/LEGIARTI000006899389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R068AAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006269528", "@num": "2", "#text": "Décret n°2007-1595 du 9 novembre 2007 - art. 2 () JORF 11 novembre 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000469769", "@nortexte": "MLVU0759657D", "@numtexte": "2007-1595", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-09" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le cadre comptable et la tenue des comptes des sociétés anonymes d'habitations à loyer modéré sont fixés par des instructions conjointes du ministre chargé du logement et du ministre chargé du Trésor, après avis du Conseil supérieur des habitations à loyer modéré.
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" } }, "LEGIARTI000006899411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-06-17", "DATE_DEBUT": "1978-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006899411", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899411.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R078AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000021981799", "@num": "1", "#text": "Arrêté du 8 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979685", "@nortexte": "DEVU1003486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-08" }, { "@id": "LEGIARTI000046288667", "@num": "3", "#text": "ARRÊTÉ du 7 octobre 2015 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000049162894", "@num": "Annexe II", "#text": "ARRÊTÉ du 7 octobre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000046915811", "#text": "Arrêté du 14 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915831", "@num": "2", "#text": "Arrêté du 14 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915843", "@num": "5", "#text": "Arrêté du 14 décembre 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGITEXT000049014503", "#text": "Arrêté du 8 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014541", "@num": "2", "#text": "Arrêté du 8 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014545", "@num": "4", "#text": "Arrêté du 8 décembre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899411", "@fin": "1992-06-17", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899412", "@fin": "2004-07-03", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899413", "@fin": "2008-01-01", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "2004-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899414", "@fin": "2010-01-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021612531", "@fin": "2019-09-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043138", "@fin": "2999-01-01", "@num": "R423-78", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Avant le 1er juillet de l'année qui suit la clôture de l'exercice, des copies des documents comptables approuvés conformément à la loi par l'assemblée générale des actionnaires sont adressées au préfet, au ministre chargé de la construction et de l'habitation et à la caisse des dépôts et consignations. Il y est joint l'état détaillé des opérations de l'année.
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Le ministre chargé de la construction et de l'habitation peut ordonner la rectification des écritures passées contrairement à la réglementation ou aux instructions en vigueur.
" } }, "LEGIARTI000006899412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-03", "DATE_DEBUT": "1992-06-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006899412", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R078AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006827137", "@num": "12", "#text": "Décret n°92-529 du 15 juin 1992 - art. 12 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000006827142", "@num": "17", "#text": "Décret n°92-529 du 15 juin 1992 - art. 17 () JORF 19 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000723420", "@nortexte": "LOGC9200001D", "@numtexte": "92-529", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGIARTI000021981799", "@num": "1", "#text": "Arrêté du 8 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979685", "@nortexte": "DEVU1003486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-08" }, { "@id": "LEGIARTI000046288667", "@num": "3", "#text": "ARRÊTÉ du 7 octobre 2015 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000049162894", "@num": "Annexe II", "#text": "ARRÊTÉ du 7 octobre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000046915811", "#text": "Arrêté du 14 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915831", "@num": "2", "#text": "Arrêté du 14 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915843", "@num": "5", "#text": "Arrêté du 14 décembre 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGITEXT000049014503", "#text": "Arrêté du 8 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014541", "@num": "2", "#text": "Arrêté du 8 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014545", "@num": "4", "#text": "Arrêté du 8 décembre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000006899386", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1966-07-24 art. 157", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899411", "@fin": "1992-06-17", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899412", "@fin": "2004-07-03", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899413", "@fin": "2008-01-01", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "2004-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899414", "@fin": "2010-01-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021612531", "@fin": "2019-09-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043138", "@fin": "2999-01-01", "@num": "R423-78", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois suivant celui au cours duquel s'est tenue l'assemblée générale ordinaire réunie en application de l'article 157 de la loi du 24 juillet 1966, sont adressées :
\n
a) Pour les sociétés d'habitations à loyer modéré, au préfet, au ministre chargé du logement et à la Caisse des dépôts et consignations, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles est joint le procès-verbal de cette assemblée, ainsi que les états réglementaires définis par la réglementation applicable aux sociétés d'habitations à loyer modéré ;
\n
b) Pour les sociétés anonymes de crédit immobilier, au préfet du département du siège, au ministre chargé du logement et à la chambre syndicale des sociétés anonymes de crédit immobilier, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles est joint le procès-verbal de cette assemblée, ainsi que le document mentionné au troisième alinéa de l'article R. 423-68.
" } }, "LEGIARTI000006899413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R423-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2004-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006899413", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899413.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R078AAXXAC" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006232027", "@num": "8", "#text": "Décret n°2004-641 du 1 juillet 2004 - art. 8 () JORF 3 juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000250161", "@nortexte": "SOCX0400047D", "@numtexte": "2004-641", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000021981799", "@num": "1", "#text": "Arrêté du 8 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979685", "@nortexte": "DEVU1003486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-08" }, { "@id": "LEGIARTI000046288667", "@num": "3", "#text": "ARRÊTÉ du 7 octobre 2015 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000049162894", "@num": "Annexe II", "#text": "ARRÊTÉ du 7 octobre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000046915811", "#text": "Arrêté du 14 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915831", "@num": "2", "#text": "Arrêté du 14 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915843", "@num": "5", "#text": "Arrêté du 14 décembre 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGITEXT000049014503", "#text": "Arrêté du 8 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014541", "@num": "2", "#text": "Arrêté du 8 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014545", "@num": "4", "#text": "Arrêté du 8 décembre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000006899386", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899411", "@fin": "1992-06-17", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899412", "@fin": "2004-07-03", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899413", "@fin": "2008-01-01", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "2004-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899414", "@fin": "2010-01-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021612531", "@fin": "2019-09-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043138", "@fin": "2999-01-01", "@num": "R423-78", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois suivant celui au cours duquel s'est tenue l'assemblée générale ordinaire réunie en application de l'article L. 225-100 du code du commerce, sont adressées :
\n
a) Pour les sociétés d'habitations à loyer modéré, au préfet, au ministre chargé du logement et à la Caisse des dépôts et consignations, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles est joint le procès-verbal de cette assemblée, ainsi que les états réglementaires définis par la réglementation applicable aux sociétés d'habitations à loyer modéré ;
\n
b) Pour les sociétés anonymes de crédit immobilier, au préfet du département du siège, au ministre chargé du logement et à la chambre syndicale des sociétés anonymes de crédit immobilier, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles est joint le procès-verbal de cette assemblée, ainsi que le document mentionné au troisième alinéa de l'article R. 423-68.
\n
En cas de report de l'assemblée générale, la décision de justice accordant un délai supplémentaire est transmise dans les mêmes conditions.
" } }, "LEGIARTI000006899414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006899414", "URL": "article/LEGI/ARTI/00/00/06/89/94/LEGIARTI000006899414.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX423R078AAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006269528", "@num": "2", "#text": "Décret n°2007-1595 du 9 novembre 2007 - art. 2 () JORF 11 novembre 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000469769", "@nortexte": "MLVU0759657D", "@numtexte": "2007-1595", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-09" }, { "@id": "LEGIARTI000021981799", "@num": "1", "#text": "Arrêté du 8 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979685", "@nortexte": "DEVU1003486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-08" }, { "@id": "LEGIARTI000046288667", "@num": "3", "#text": "ARRÊTÉ du 7 octobre 2015 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000049162894", "@num": "Annexe II", "#text": "ARRÊTÉ du 7 octobre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000046915811", "#text": "Arrêté du 14 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915831", "@num": "2", "#text": "Arrêté du 14 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915843", "@num": "5", "#text": "Arrêté du 14 décembre 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGITEXT000049014503", "#text": "Arrêté du 8 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014541", "@num": "2", "#text": "Arrêté du 8 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014545", "@num": "4", "#text": "Arrêté du 8 décembre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000006899386", "@num": "R423-68", "#text": "Code de la construction et de l'habitation. - art. R423-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899411", "@fin": "1992-06-17", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899412", "@fin": "2004-07-03", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899413", "@fin": "2008-01-01", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "2004-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899414", "@fin": "2010-01-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021612531", "@fin": "2019-09-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043138", "@fin": "2999-01-01", "@num": "R423-78", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois suivant celui au cours duquel s'est tenue l'assemblée générale ordinaire réunie en application de l'article L. 225-100 du code du commerce, sont adressées :
\n
a) Pour les sociétés d'habitations à loyer modéré, au préfet, au ministre chargé du logement et à la Caisse des dépôts et consignations, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles est joint le procès-verbal de cette assemblée, ainsi que les états réglementaires définis par la réglementation applicable aux sociétés d'habitations à loyer modéré ;
\n
b) Alinéa supprimé
\n
En cas de report de l'assemblée générale, la décision de justice accordant un délai supplémentaire est transmise dans les mêmes conditions.
" } }, "LEGIARTI000021612531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021612531", "URL": "article/LEGI/ARTI/00/00/21/61/25/LEGIARTI000021612531.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "LEGIARTI000021604683", "@num": "4", "#text": "Décret n°2009-1680\n du 30 décembre 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021560293", "@nortexte": "DEVU0925541D", "@numtexte": "2009-1680", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021981799", "@num": "1", "#text": "Arrêté du 8 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979685", "@nortexte": "DEVU1003486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-08" }, { "@id": "LEGIARTI000046288667", "@num": "3", "#text": "ARRÊTÉ du 7 octobre 2015 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000049162894", "@num": "Annexe II", "#text": "ARRÊTÉ du 7 octobre 2015 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285917", "@nortexte": "ETLL1513275A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000046915811", "#text": "Arrêté du 14 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915831", "@num": "2", "#text": "Arrêté du 14 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046915843", "@num": "5", "#text": "Arrêté du 14 décembre 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046912909", "@nortexte": "TREL2226992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGITEXT000049014503", "#text": "Arrêté du 8 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014541", "@num": "2", "#text": "Arrêté du 8 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000049014545", "@num": "4", "#text": "Arrêté du 8 décembre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000006224725", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899411", "@fin": "1992-06-17", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899412", "@fin": "2004-07-03", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899413", "@fin": "2008-01-01", "@num": "R423-78", "@etat": "MODIFIE", "@debut": "2004-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899414", "@fin": "2010-01-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021612531", "@fin": "2019-09-01", "@num": "R*423-78", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043138", "@fin": "2999-01-01", "@num": "R423-78", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans le mois suivant celui au cours duquel s'est tenue l'assemblée générale ordinaire réunie en application de l'article L. 225-100 du code du commerce, les sociétés d'habitations à loyer modéré adressent au préfet, au ministre chargé du logement et à la Caisse des dépôts et consignations, des copies des documents annuels, soumis conformément à la loi à l'assemblée générale des actionnaires, auxquelles sont joints le procès-verbal de cette assemblée ainsi que les états financiers définis par la réglementation applicable aux sociétés d'habitations à loyer modéré. La transmission s'effectue de manière dématérialisée par le biais d'une plate-forme informatique sécurisée désignée par arrêté du ministre chargé du logement.

En cas de report de l'assemblée générale, la décision de justice accordant un délai supplémentaire est transmise dans les mêmes conditions.

\n
" } }, "LEGIARTI000029557547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*423-68", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2014-10-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029557547", "URL": "article/LEGI/ARTI/00/00/29/55/75/LEGIARTI000029557547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-1151 du 7 octobre 2014 JORF du 9 octobre 2014, art. 2 : Ces dispositions sont applicables à compter de l'exercice comptable 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848461", "#text": "Décret 51-1161 1951-10-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000848461", "@numtexte": "51-1161", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1951-10-04" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n° 78-622 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000029556314", "@num": "1", "#text": "DÉCRET n°2014-1151 du 7 octobre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029555758", "@nortexte": "ETLL1323041D", "@numtexte": "2014-1151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-07" }, { "@id": "LEGIARTI000006899398", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899414", "@num": "R*423-78", "#text": "Code de la construction et de l'habitation. - art. R*423-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899410", "@num": "R423-77", "#text": "Code de la construction et de l'habitation. - art. R423-77 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189381", "@fin": "2014-10-10", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré ou de crédit immobilier - Comptabilité", "@debut": "1992-06-19" }, { "@id": "LEGISCTA000029557582", "@fin": "2019-09-06", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité", "@debut": "2014-10-10" }, { "@id": "LEGISCTA000039060051", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré et aux sociétés de ventes d'habitations à loyer modéré - Comptabilité", "@debut": "2019-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177633", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes financières et comptables.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160618", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions applicables à la gestion des diverses catégories d'organismes d'habitations à loyer modéré", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145344", "@fin": "2999-01-01", "#text": "Titre II : Organismes d'habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132276", "@fin": "2999-01-01", "#text": "Livre IV : Habitations à loyer modéré", "@debut": "1977-03-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899386", "@fin": "1992-06-17", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899387", "@fin": "2001-07-20", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "1992-06-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899388", "@fin": "2008-01-01", "@num": "R423-68", "@etat": "MODIFIE", "@debut": "2001-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006899389", "@fin": "2014-10-10", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029557547", "@fin": "2019-09-01", "@num": "R*423-68", "@etat": "MODIFIE", "@debut": "2014-10-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039043152", "@fin": "2999-01-01", "@num": "R423-68", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans le respect des règles relatives au cadre comptable et la tenue des comptes des sociétés d'habitations à loyer modéré fixées par un règlement de l'Autorité des normes comptables, le plan de comptes applicable aux sociétés d'habitations à loyer modéré est fixé par des instructions homologuées par arrêté conjoint du ministre chargé du logement et du ministre chargé des finances, après avis de l'Autorité des normes comptables.

\n
\n
" } }, "LEGIARTI000031286408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031286408", "URL": "article/LEGI/ARTI/00/00/31/28/64/LEGIARTI000031286408.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031286434", "@num": "R423-30", "#text": "Code de la construction et de l'habitation. - art. R423-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031287160", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031285870", "@nor": "ETLL1513295D", "@num": "2015-1253", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-1253 du 7 octobre 2015 relatif aux documents fournis annuellement par les organismes d'habitations à loyer modéré et les sociétés d'économie mixte agréées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031285870", "@c_titre_court": "DÉCRET n°2015-1253 du 7 octobre 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-1253 du 7 octobre 2015 relatif aux documents fournis annuellement par les organismes d'habitations à loyer modéré et les sociétés d'économie mixte agréées", "@debut": "2015-10-10", "@id_txt": "LEGITEXT000031286405", "@c_titre_court": "DÉCRET n°2015-1253 du 7 octobre 2015" } ], "@ministere": "Ministère du logement, de l'égalité des territoires et de la ruralité", "@date_publi": "2015-10-09", "@date_signature": "2015-10-07", "@num_parution_jo": "0234" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031286408", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031285873", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
Art. R423-30, Art. R423-73\n
\n

\n
" } }, "LEGIARTI000038955630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-08-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038955630", "URL": "article/LEGI/ARTI/00/00/38/95/56/LEGIARTI000038955630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006896198", "@num": "R*128-1", "#text": "Code de la construction et de l'habitation. - art. R*128-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896200", "@num": "R*128-2", "#text": "Code de la construction et de l'habitation. - art. R*128-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896201", "@num": "R*128-3", "#text": "Code de la construction et de l'habitation. - art. R*128-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896203", "@num": "R*128-4", "#text": "Code de la construction et de l'habitation. - art. R*128-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937338", "@num": "R*319-14", "#text": "Code de la construction et de l'habitation. - art. R*319-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029834976", "@num": "R*319-14-1", "#text": "Code de la construction et de l'habitation. - art. R*319-14-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029835719", "@num": "R*319-15", "#text": "Code de la construction et de l'habitation. - art. R*319-15 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937412", "@num": "R*319-23", "#text": "Code de la construction et de l'habitation. - art. R*319-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716151", "@num": "R*319-30", "#text": "Code de la construction et de l'habitation. - art. R*319-30 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029835699", "@num": "R*319-31", "#text": "Code de la construction et de l'habitation. - art. R*319-31 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899157", "@num": "R*361-1", "#text": "Code de la construction et de l'habitation. - art. R*361-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899178", "@num": "R*361-10", "#text": "Code de la construction et de l'habitation. - art. R*361-10 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899180", "@num": "R*361-11", "#text": "Code de la construction et de l'habitation. - art. R*361-11 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899182", "@num": "R*361-12", "#text": "Code de la construction et de l'habitation. - art. R*361-12 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899184", "@num": "R*361-13", "#text": "Code de la construction et de l'habitation. - art. R*361-13 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899186", "@num": "R*361-14", "#text": "Code de la construction et de l'habitation. - art. R*361-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899188", "@num": "R*361-15", "#text": "Code de la construction et de l'habitation. - art. R*361-15 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899190", "@num": "R*361-16", "#text": "Code de la construction et de l'habitation. - art. R*361-16 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897961", "@num": "R*361-17", "#text": "Code de la construction et de l'habitation. - art. R*361-17 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897962", "@num": "R*361-18", "#text": "Code de la construction et de l'habitation. - art. R*361-18 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897963", "@num": "R*361-19", "#text": "Code de la construction et de l'habitation. - art. R*361-19 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897964", "@num": "R*361-20", "#text": "Code de la construction et de l'habitation. - art. R*361-20 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899162", "@num": "R*361-3", "#text": "Code de la construction et de l'habitation. - art. R*361-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028249589", "@num": "R*361-4", "#text": "Code de la construction et de l'habitation. - art. R*361-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899168", "@num": "R*361-5", "#text": "Code de la construction et de l'habitation. - art. R*361-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899170", "@num": "R*361-6", "#text": "Code de la construction et de l'habitation. - art. R*361-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899172", "@num": "R*361-7", "#text": "Code de la construction et de l'habitation. - art. R*361-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899174", "@num": "R*361-8", "#text": "Code de la construction et de l'habitation. - art. R*361-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028249914", "@num": "R*361-9", "#text": "Code de la construction et de l'habitation. - art. R*361-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899486", "@num": "R*431-50", "#text": "Code de la construction et de l'habitation. - art. R*431-50 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899488", "@num": "R*431-52", "#text": "Code de la construction et de l'habitation. - art. R*431-52 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025730570", "@num": "R111-22-3", "#text": "Code de la construction et de l'habitation. - art. R111-22-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896031", "@num": "R121-1", "#text": "Code de la construction et de l'habitation. - art. R121-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896040", "@num": "R121-10", "#text": "Code de la construction et de l'habitation. - art. R121-10 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896041", "@num": "R121-11", "#text": "Code de la construction et de l'habitation. - art. R121-11 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896042", "@num": "R121-12", "#text": "Code de la construction et de l'habitation. - art. R121-12 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896043", "@num": "R121-13", "#text": "Code de la construction et de l'habitation. - art. R121-13 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896032", "@num": "R121-2", "#text": "Code de la construction et de l'habitation. - art. R121-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896033", "@num": "R121-3", "#text": "Code de la construction et de l'habitation. - art. R121-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896034", "@num": "R121-4", "#text": "Code de la construction et de l'habitation. - art. R121-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896035", "@num": "R121-5", "#text": "Code de la construction et de l'habitation. - art. 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I. - 1° Les articles suivants peuvent être modifiés par décret :
\na) Articles R. *128-1 ; R. *128-2 ; R. *128-3 et R. *128-4 ;
\nb) Articles R.* 319-14 ; R.* 319-14-1 ; R.* 319-15 ; R.* 319-23 ; R.* 319-30 ; R. *319-31 ; R. * 361-1 ; R. * 361-2 ; R.* 361-3 ; R.* 361-4 ; R.* 361-5 ; R.* 361-6 ; R.* 361-7 ; R.* 361-8 ; R.* 361-9 ; R.* 361-10 ; R.* 361-11 ; R.* 361-12 ; R.* 361-13 ; R.* 361-14 ; R.* 361-15 ; R.* 361-16 ; R.* 361-17 ; R.* 361-18 ; R.* 361-19 et R.* 361-20 ;
\n2° Les articles mentionnés aux a et b du 1° sont identifiés par la lettre D comme relevant d'un décret.
\nA modifié les dispositions suivantes :

- Code de la construction et de l'habitation.\n
\n Art. R318-28, Art. R318-29, Art. R318-30, Art. R318-31, Art. R318-32, Art. R318-33, Art. R318-34\n
\n

\n
\n

Article R423-73 AUTONOME TRANSFERE, en vigueur du 10/10/2015 au 01/09/2019 (Code de la construction et de l'habitation)