{ "article": { "LEGIARTI000032447596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032447596", "URL": "article/LEGI/ARTI/00/00/32/44/75/LEGIARTI000032447596.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006219309", "@num": "L123-17", "#text": "Code de commerce - art. L123-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219313", "@num": "L123-21", "#text": "Code de commerce - art. L123-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032447612", "#text": "Code général des collectivités territoriales - Section 7 : Distribution de gaz naturel (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447619", "@num": "D2224-48", "#text": "Code général des collectivités territoriales - art. D2224-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447627", "@num": "D2224-49", "#text": "Code général des collectivités territoriales - art. D2224-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447636", "@num": "D2224-50", "#text": "Code général des collectivités territoriales - art. D2224-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447643", "@num": "D2224-51", "#text": "Code général des collectivités territoriales - art. D2224-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447650", "@num": "D2224-52", "#text": "Code général des collectivités territoriales - art. D2224-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023985374", "@num": "L111-53", "#text": "Code de l'énergie - art. L111-53", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032445772", "@nor": "DEVR1601805D", "@num": "2016-495", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-495 du 21 avril 2016 relatif au contenu du compte rendu annuel de concession transmis par les organismes de distribution de gaz naturel aux autorités concédantes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032445772", "@c_titre_court": "Décret n°2016-495 du 21 avril 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-495 du 21 avril 2016 relatif au contenu du compte rendu annuel de concession transmis par les organismes de distribution de gaz naturel aux autorités concédantes", "@debut": "2016-04-24", "@id_txt": "LEGITEXT000032447588", "@c_titre_court": "Décret n°2016-495 du 21 avril 2016" } ], "@ministere": "Ministère de l'environnement, de l'énergie et de la mer, en charge des relations internationales sur le climat", "@date_publi": "2016-04-23", "@date_signature": "2016-04-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032447596", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032445780", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
Sct. Section 7 : Distribution de gaz naturel, Art. D2224-48, Art. D2224-49, Art. D2224-50, Art. D2224-51, Art. D2224-52\n
\n

\n
" } }, "LEGIARTI000006219309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006219309", "URL": "article/LEGI/ARTI/00/00/06/21/93/LEGIARTI000006219309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X123L017AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726089", "@num": "16", "#text": "Décret n°45-1754 du 6 août 1945 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872144", "@numtexte": "45-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1945-08-06" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006879587", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587710", "@nortexte": "EQUX0100028R", "@numtexte": "2001-273", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-03-28" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006879321", "@num": "19", "#text": "Loi n°2005-357 du 20 avril 2005 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786314", "@nortexte": "EQUX0400177L", "@numtexte": "2005-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000032447659", "@num": "1", "#text": "Décret n°2016-496 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445788", "@nortexte": "DEVR1603474D", "@numtexte": "2016-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006283203", "@num": "11", "#text": "Code de commerce - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228909", "@num": "L232-5", "#text": "Code de commerce - art. L232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228910", "@num": "L232-6", "#text": "Code de commerce - art. L232-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927236", "@num": "L233-23", "#text": "Code de commerce - art. L233-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230828", "@num": "L247-1", "#text": "Code de commerce - art. L247-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023078163", "@num": "L6322-5", "#text": "Code des transports - art. L6322-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447735", "@num": "D2224-35", "#text": "Code général des collectivités territoriales - art. D2224-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447627", "@num": "D2224-49", "#text": "Code général des collectivités territoriales - art. D2224-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181482", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006219309", "@fin": "2011-05-19", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039862", "@fin": "2016-01-01", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927173", "@fin": "2999-01-01", "@num": "L123-17", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A moins qu'un changement exceptionnel n'intervienne dans la situation du commerçant, personne physique ou morale, la présentation des comptes annuels comme des méthodes d'évaluation retenues ne peuvent être modifiées d'un exercice à l'autre. Si des modifications interviennent, elles sont décrites et justifiées dans l'annexe.
\n
" } }, "LEGIARTI000006219313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006219313", "URL": "article/LEGI/ARTI/00/00/06/21/93/LEGIARTI000006219313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X123L021AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000032447659", "@num": "1", "#text": "Décret n°2016-496 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445788", "@nortexte": "DEVR1603474D", "@numtexte": "2016-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006283212", "@num": "15", "#text": "Code de commerce - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006283214", "@num": "16", "#text": "Code de commerce - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927236", "@num": "L233-23", "#text": "Code de commerce - art. L233-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 15", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447735", "@num": "D2224-35", "#text": "Code général des collectivités territoriales - art. D2224-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447627", "@num": "D2224-49", "#text": "Code général des collectivités territoriales - art. D2224-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611531", "@num": "L214-190-2", "#text": "Code monétaire et financier - art. L214-190-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006219313", "@fin": "2999-01-01", "@num": "L123-21", "@etat": "VIGUEUR", "@debut": "2000-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Seuls les bénéfices réalisés à la date de clôture d'un exercice peuvent être inscrits dans les comptes annuels. Peut être inscrit, après inventaire, le bénéfice réalisé sur une opération partiellement exécutée et acceptée par le cocontractant lorsque sa réalisation est certaine et qu'il est possible, au moyen de documents comptables prévisionnels, d'évaluer avec une sécurité suffisante le bénéfice global de l'opération.
\n
" } }, "LEGIARTI000023985374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023985374", "URL": "article/LEGI/ARTI/00/00/23/98/53/LEGIARTI000023985374.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006628214", "@num": "26", "#text": "Loi n°2000-108 du 10 février 2000 - art. 26, I, 1ère phrase (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000023977706", "@num": "Annexe", "#text": "Ordonnance n° 2011-504 du 9 mai 2011 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGIARTI000023977706", "@num": "Annexe", "#text": "Ordonnance n°2011-504\n du 9 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000032447598", "@num": "2", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006390402", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023985388", "@num": "L111-57", "#text": "Code de l'énergie - art. L111-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023985390", "@num": "L111-58", "#text": "Code de l'énergie - art. L111-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043158624", "@num": "L445-3", "#text": "Code de l'énergie - art. L445-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031749073", "@num": "R341-8", "#text": "Code de l'énergie - art. R341-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447619", "@num": "D2224-48", "#text": "Code général des collectivités territoriales - art. D2224-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023985367", "@fin": "2999-01-01", "#text": "Sous-section 1 : Les gestionnaires des réseaux publics de distribution", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023985365", "@fin": "2999-01-01", "#text": "Section 3 : Organisation des entreprises gestionnaires des réseaux publics de distribution d'électricité et de gaz", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023985188", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les secteurs de l'électricité et du gaz", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023985186", "@fin": "2999-01-01", "#text": "TITRE IER : LES PRINCIPES RÉGISSANT LES SECTEURS DE L'ÉNERGIE", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023985172", "@fin": "2999-01-01", "#text": "LIVRE IER : L'ORGANISATION GÉNÉRALE DU SECTEUR DE L'ÉNERGIE", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023989452", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2011-06-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023985374", "@fin": "2999-01-01", "@num": "L111-53", "@etat": "VIGUEUR", "@debut": "2011-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Les gestionnaires des réseaux publics de distribution de gaz sont, dans leurs zones de desserte exclusives respectives :

1° La société gestionnaire des réseaux publics de distribution issue de la séparation entre les activités de gestion du réseau public de distribution et les activités de production ou de fourniture exercées par l'entreprise GDF-Suez en application de l'article L. 111-57 ;

2° Les entreprises locales de distribution définies à l'article L. 111-54 ou les entreprises locales de distribution issues de la séparation entre leurs activités de gestion de réseau public de distribution et leurs activités de production ou de fourniture, en application de l'article L. 111-57 ou de l'article L. 111-58.

II. ― Hors de ces zones de desserte, les gestionnaires des réseaux publics de distribution de gaz sont les distributeurs agréés en vertu du III de l'article L. 2224-31 du code général des collectivités territoriales.

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A moins qu'un changement exceptionnel n'intervienne dans la situation du commerçant, personne physique ou morale, la présentation des comptes annuels comme des méthodes d'évaluation retenues ne peuvent être modifiées d'un exercice à l'autre. Si des modifications interviennent, elles sont décrites et justifiées dans l'annexe et signalées, le cas échéant, dans le rapport des commissaires aux comptes.

\n
\n
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D2224-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181482", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006219309", "@fin": "2011-05-19", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039862", "@fin": "2016-01-01", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927173", "@fin": "2999-01-01", "@num": "L123-17", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dans des cas exceptionnels, afin de donner une image fidèle du patrimoine, de la situation financière et du résultat de l'entreprise et dans les conditions prévues par un règlement de l'Autorité des normes comptables, les méthodes comptables retenues et la structure du bilan et du compte de résultat ne peuvent être modifiées d'un exercice à l'autre. Si des modifications interviennent, elles sont décrites et justifiées dans l'annexe et signalées, le cas échéant, dans le rapport des commissaires aux comptes.

\n
\n
" } }, "LEGIARTI000032447619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2224-48", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000032447619", "URL": "article/LEGI/ARTI/00/00/32/44/76/LEGIARTI000032447619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000023985374", "@num": "L111-53", "#text": "Code de l'énergie - art. L111-53", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032447612", "@fin": "2999-01-01", "#text": "Section 7 : Distribution de gaz naturel", "@debut": "2016-04-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164965", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Services publics industriels et commerciaux", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149391", "@fin": "2999-01-01", "#text": "TITRE II : SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135532", "@fin": "2999-01-01", "#text": "LIVRE II : ADMINISTRATION ET SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032447619", "@fin": "2999-01-01", "@num": "D2224-48", "@etat": "VIGUEUR", "@debut": "2016-04-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes de distribution de gaz naturel mentionnés au I de l'article L. 111-53 du code de l'énergie communiquent à l'autorité concédante, avant le 1er juin de chaque année, un compte rendu annuel retraçant les opérations afférentes à l'exécution du contrat de concession au titre de l'année civile écoulée.

Ce compte rendu comporte une analyse de la qualité de service, une description des réseaux publics de distribution de gaz concédés et un compte d'exploitation.

Il tient compte des spécificités du secteur de la distribution publique de gaz naturel, notamment de la péréquation des tarifs d'utilisation des réseaux publics de distribution de gaz naturel dans les zones de desserte exclusives des organismes de distribution concernés.
\n

\n
" } }, "LEGIARTI000032447627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2224-49", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000032447627", "URL": "article/LEGI/ARTI/00/00/32/44/76/LEGIARTI000032447627.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006219309", "@num": "L123-17", "#text": "Code de commerce - art. L123-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219313", "@num": "L123-21", "#text": "Code de commerce - art. L123-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032447612", "@fin": "2999-01-01", "#text": "Section 7 : Distribution de gaz naturel", "@debut": "2016-04-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164965", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Services publics industriels et commerciaux", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149391", "@fin": "2999-01-01", "#text": "TITRE II : SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135532", "@fin": "2999-01-01", "#text": "LIVRE II : ADMINISTRATION ET SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032447627", "@fin": "2999-01-01", "@num": "D2224-49", "@etat": "VIGUEUR", "@debut": "2016-04-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les informations figurant dans le compte rendu portent sur l'ensemble du périmètre de la concession ; elles sont établies au besoin sur la base d'une méthode de répartition des données qui est détaillée dans le compte rendu.

Le compte rendu respecte les principes comptables de permanence des méthodes et d'indépendance des exercices définis aux articles L. 123-17 et L. 123-21 du code de commerce et assure la comparabilité des données d'un exercice sur l'autre.

L'organisme de distribution tient à disposition de l'autorité concédante les pièces justificatives des éléments figurant dans le compte rendu ainsi qu'un inventaire établi ouvrage par ouvrage et comprenant les informations mentionnées au a du 2° de l'article D. 2224-50.
\n

" } }, "LEGIARTI000032447636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2224-50", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000032447636", "URL": "article/LEGI/ARTI/00/00/32/44/76/LEGIARTI000032447636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032447612", "@fin": "2999-01-01", "#text": "Section 7 : Distribution de gaz naturel", "@debut": "2016-04-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164965", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Services publics industriels et commerciaux", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149391", "@fin": "2999-01-01", "#text": "TITRE II : SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135532", "@fin": "2999-01-01", "#text": "LIVRE II : ADMINISTRATION ET SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032447636", "@fin": "2999-01-01", "@num": "D2224-50", "@etat": "VIGUEUR", "@debut": "2016-04-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le compte rendu comprend les informations suivantes :

1° Une analyse de la qualité du service rendu par l'organisme de distribution, appréciée en fonction d'indicateurs portant sur :

a) Ses missions d'exploitation et de maintenance du réseau, de gestion de la clientèle et de développement de l'utilisation du réseau ;

b) L'accès des tiers au réseau ;

c) Sa connaissance des ouvrages de distribution publique de gaz naturel concédés ;

2° Une description des réseaux publics de distribution de gaz concédés comportant les éléments suivants :

a) Un inventaire des ouvrages identifiés par le contrat de concession comme biens de retour et comme biens de reprise, établi par famille d'ouvrages et distinguant, lorsque l'information est disponible, s'il s'agit d'ouvrages de premier établissement ou de renouvellement. Cet inventaire indique la valeur initiale ou brute des ouvrages et l'origine de leur financement ainsi que leur valeur nette, réévaluée selon les principes de fixation des tarifs d'utilisation des réseaux publics de distribution de gaz naturel pour ceux financés par l'organisme de distribution ;

b) Un compte rendu de la politique d'investissement et de développement des réseaux précisant les investissements réalisés et comportant une prévision des investissements futurs pour les trois années civiles à venir pour les concessions dont la moyenne des investissements réalisés au cours des trois dernières années est supérieure à un montant fixé par arrêté du ministre chargé de l'énergie ;

3° Le compte d'exploitation de la concession, présentant la contribution du contrat de concession concerné, qu'elle soit positive ou négative, à la péréquation du tarif d'utilisation des réseaux publics de distribution de gaz naturel dans la zone de desserte exclusive concernée.

Pour l'établissement du compte d'exploitation, les recettes et les charges sont détaillées sur l'ensemble du périmètre de la concession, par affectation directe ou au moyen de clés de répartition identiques pour l'ensemble des concessions du gestionnaire de réseau. Les principes d'élaboration des charges présentées dans ce compte sont cohérents avec les principes de fixation du tarif péréqué d'utilisation des réseaux publics de distribution de gaz naturel ; en particulier, les charges relatives aux investissements correspondent à celles calculées selon la méthode retenue par la Commission de régulation de l'énergie.

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" } }, "LEGIARTI000032447643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D2224-51", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-24" } }, "META_COMMUN": { "ID": "LEGIARTI000032447643", "URL": "article/LEGI/ARTI/00/00/32/44/76/LEGIARTI000032447643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032447612", "@fin": "2999-01-01", "#text": "Section 7 : Distribution de gaz naturel", "@debut": "2016-04-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164965", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Services publics industriels et commerciaux", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149391", "@fin": "2999-01-01", "#text": "TITRE II : SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135532", "@fin": "2999-01-01", "#text": "LIVRE II : ADMINISTRATION ET SERVICES COMMUNAUX", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116647", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : LA COMMUNE", "@debut": "2000-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032447643", "@fin": "2999-01-01", "@num": "D2224-51", "@etat": "VIGUEUR", "@debut": "2016-04-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités d'application des dispositions de l'article D. 2224-50 sont précisées par arrêté du ministre chargé de l'énergie ; elles peuvent être adaptées en fonction du nombre de clients desservis par l'organisme de distribution de gaz naturel.

Cet arrêté définit notamment :

1° Les principaux indicateurs mentionnés au 1° de l'article D. 2224-50 et leurs modalités d'élaboration ;

2° Les familles d'ouvrages mentionnées au a du 2° de l'article D. 2224-50 ;

3° Le mode de calcul de la valeur nette réévaluée des ouvrages présentée dans l'inventaire mentionné au a du 2° de l'article D. 2224-50 ;

4° Le montant de la moyenne des investissements réalisés sur une concession au-delà duquel l'organisme de distribution fournit la prévision des investissements futurs mentionnée au b du 2° de l'article D. 2224-50 ;

5° Les informations qui figurent au compte rendu de la politique d'investissement et de développement mentionné au b du 2° de l'article D. 2224-50 et les méthodes mises en œuvre pour élaborer les prévisions d'investissements ;

6° Les rubriques du compte d'exploitation, le mode d'affectation des charges aux concessions, notamment les principales clés de répartition utilisées, le mode de calcul des charges relatives aux investissements et le mode de calcul de la contribution à la péréquation du tarif d'utilisation des réseaux publics de distribution de gaz naturel.

\n
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L'autorité concédante peut demander à l'organisme de distribution de gaz naturel de lui fournir toute information d'ordre économique, commercial, industriel, financier ou technique nécessaire à l'exercice du contrôle mentionné à l'article L. 2224-31.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2016-495 du 21 avril 2016 relatif au contenu du compte rendu annuel de concession transmis par les organismes de distribution de gaz naturel aux autorités concédantes)