{ "article": { "LEGIARTI000035177777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035177777", "URL": "article/LEGI/ARTI/00/00/35/17/77/LEGIARTI000035177777.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035181890", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000035177751", "@fin": "2999-01-01", "#text": "Chapitre IV : Mesures concernant les petites entreprises", "@debut": "2017-07-14" } ] }, "@cid": "JORFTEXT000035176765", "@nor": "ECOT1708758R", "@num": "2017-1162", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2017-1162 du 12 juillet 2017 portant diverses mesures de simplification et de clarification des obligations d'information à la charge des sociétés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000035176765", "@c_titre_court": "Ordonnance n° 2017-1162 du 12 juillet 2017" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2017-1162 du 12 juillet 2017 portant diverses mesures de simplification et de clarification des obligations d'information à la charge des sociétés", "@debut": "2017-07-14", "@id_txt": "LEGITEXT000035177747", "@c_titre_court": "Ordonnance n°2017-1162 du 12 juillet 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-07-13", "@date_signature": "2017-07-12", "@num_parution_jo": "0163" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000035177777", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000035176783", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L232-1\n
\n

\n
" } }, "LEGIARTI000035181890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2017-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000035181890", "URL": "article/LEGI/ARTI/00/00/35/18/18/LEGIARTI000035181890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2017-1162 du 12 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er janvier 2017.

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ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000022104858", "@num": "2", "#text": "Ordonnance n°2010-377 du 14 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022097991", "@nortexte": "ECET1004498R", "@numtexte": "2010-377", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-14" }, { "@id": "LEGITEXT000023429964", "#text": "Décret n°2011-55 du 13 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023428086", "@nortexte": "JUSC1009198D", "@numtexte": "2011-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000035177777", "@num": "13", "#text": "Ordonnance n°2017-1162 du 12 juillet 2017 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000035176765", "@nortexte": "ECOT1708758R", "@numtexte": "2017-1162", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-07-12" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049073765", "@num": "22", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. L123-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038528238", "@num": "L210-10", "#text": "Code de commerce - art. L210-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535087", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559684", "@num": "L242-10", "#text": "Code de commerce - art. L242-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020056552", "@num": "D441-4", "#text": "Code de commerce. - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042073309", "@num": "D594-12", "#text": "Code de l'environnement - art. D594-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030437915", "@num": "L322-4-3", "#text": "Code des assurances - art. L322-4-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035430758", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006746", "@num": "L526-36", "#text": "Code monétaire et financier - art. L526-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161288", "@fin": "2024-01-01", "#text": "Section 1 : Des documents comptables", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535242", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006228894", "@fin": "2009-10-21", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021178405", "@fin": "2014-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2009-10-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653743", "@fin": "2016-01-01", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927185", "@fin": "2017-07-14", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181890", "@fin": "2018-08-12", "@num": "L232-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000037313425", "@fin": "2025-01-01", "@num": "L232-1", "@etat": "ABROGE_DIFF", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535240", "@fin": "2999-01-01", "@num": "L232-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A la clôture de chaque exercice le conseil d'administration, le directoire ou les gérants dressent l'inventaire, les comptes annuels conformément aux dispositions de la section 2 du chapitre III du titre II du livre Ier et établissent un rapport de gestion écrit. Ils incluent dans l'annexe :

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

2° Un état des sûretés consenties par elle.

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

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

IV. – Sont dispensées de l'obligation d'établir un rapport de gestion les sociétés à responsabilité limitée et les sociétés par actions simplifiées dont l'associé unique, personne physique, assume personnellement la gérance ou la présidence, et qui sont des petites entreprises au sens de l'article L. 123-16. Cette dispense n'est pas applicable aux sociétés appartenant à l'une des catégories définies à l'article L. 123-16-2 ou dont l'activité consiste à gérer des titres de participations ou des valeurs mobilières.

V. – Par dérogation au II, pour les sociétés qui constituent des petites entreprises au sens de l'article L. 123-16, le rapport de gestion expose la situation de la société durant l'exercice écoulé, son évolution prévisible, ainsi que les événements importants survenus entre la date de la clôture de l'exercice et la date à laquelle il est établi.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000035181890", "cible": true, "cidtexte": "JORFTEXT000035176765", "id": "LEGIARTI000035177777", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000035177777", "liens_entrants": true }

Article 13 ENTIEREMENT_MODIF (Ordonnance n° 2017-1162 du 12 juillet 2017 portant diverses mesures de simplification et de clarification des obligations d'information à la charge des sociétés)