{ "article": { "LEGIARTI000038793730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038793730", "URL": "article/LEGI/ARTI/00/00/38/79/37/LEGIARTI000038793730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038610387", "@num": "L225-177", "#text": "Code de commerce - art. L225-177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799535", "@num": "L225-177", "#text": "Code de commerce - art. L225-177 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038793688", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions relatives aux sociétés anonymes", "@debut": "2019-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038793686", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions relatives aux sociétés commerciales", "@debut": "2019-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038793693", "@fin": "2999-01-01", "#text": "Chapitre II : DISPOSITIONS RELATIVES AUX SOCIÉTÉS CIVILES ET COMMERCIALES", "@debut": "2019-07-21" } ] }, "@cid": "JORFTEXT000038792157", "@nor": "ECOX1920551L", "@num": "2019-744", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-744 du 19 juillet 2019 de simplification, de clarification et d'actualisation du droit des sociétés (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038792157", "@c_titre_court": "LOI n° 2019-744 du 19 juillet 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-744 du 19 juillet 2019 de simplification, de clarification et d'actualisation du droit des sociétés (1)", "@debut": "2019-07-21", "@id_txt": "LEGITEXT000038793683", "@c_titre_court": "LOI n°2019-744 du 19 juillet 2019" } ], "@date_publi": "2019-07-20", "@date_signature": "2019-07-19", "@num_parution_jo": "0167" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038793730", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038792195", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L225-177\n
\n

\n
" } }, "LEGIARTI000038610387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-177", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2019-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610387", "URL": "article/LEGI/ARTI/00/00/38/61/03/LEGIARTI000038610387.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 20 de la loi n° 2019-486 du 22 mai 2019, les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement à la publication du décret mentionné aux articles L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce dans leur rédaction résultant du présent article, et au plus tard le 1er septembre 2019.

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art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006420986", "@num": "32-1", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 32-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000223114", "#text": "Loi n° 2001-420 du 15 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - 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art. L22-10-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339069", "@num": "L22-10-58", "#text": "Code de commerce - art. L22-10-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339075", "@num": "L22-10-60", "#text": "Code de commerce - art. L22-10-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225025", "@num": "L225-127", "#text": "Code de commerce - art. L225-127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225049", "@num": "L225-129", "#text": "Code de commerce - art. L225-129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225068", "@num": "L225-129-2", "#text": "Code de commerce - art. L225-129-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225598", "@num": "L225-179", "#text": "Code de commerce - art. L225-179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027653674", "@num": "L225-180", "#text": "Code de commerce - art. L225-180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339903", "@num": "L225-186", "#text": "Code de commerce - art. L225-186 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870630", "@num": "L225-186-1", "#text": "Code de commerce - art. L225-186-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613266", "@num": "L225-197-6", "#text": "Code de commerce - art. L225-197-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339873", "@num": "L225-208", "#text": "Code de commerce - art. L225-208 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226181", "@num": "L225-228", "#text": "Code de commerce - art. L225-228 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535273", "@num": "L238-1", "#text": "Code de commerce - art. L238-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178091", "@num": "L632-1", "#text": "Code de commerce - art. L632-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243240", "@num": "L922-1", "#text": "Code de commerce - art. L922-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243886", "@num": "L932-6", "#text": "Code de commerce - art. L932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006245344", "@num": "L952-1", "#text": "Code de commerce - art. L952-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006261585", "@num": "R225-144", "#text": "Code de commerce - art. R225-144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225115", "@num": "L225-130", "#text": "Code de commerce. - art. L225-130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225382", "@num": "L225-162", "#text": "Code de commerce. - art. L225-162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870619", "@num": "L225-184", "#text": "Code de commerce. - art. L225-184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915212", "@num": "L137-13", "#text": "Code de la sécurité sociale. - art. L137-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947038", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340385", "@num": "L322-26-7", "#text": "Code des assurances - art. L322-26-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340834", "@num": "L3332-25", "#text": "Code du travail - art. L3332-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308026", "@num": "160 A", "#text": "Code général des impôts, CGI. - art. 160 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340433", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340425", "@num": "217 quinquies", "#text": "Code général des impôts, CGI. - art. 217 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308913", "@num": "231 bis H", "#text": "Code général des impôts, CGI. - art. 231 bis H (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340687", "@num": "L212-16", "#text": "Code monétaire et financier - art. 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L'assemblée générale extraordinaire, sur le rapport du conseil d'administration ou du directoire, selon le cas, et sur le rapport spécial des commissaires aux comptes, s'il en existe, peut autoriser le conseil d'administration ou le directoire à consentir, au bénéfice des membres du personnel salarié de la société ou de certains d'entre eux, des options donnant droit à la souscription d'actions. L'assemblée générale extraordinaire fixe le délai pendant lequel cette autorisation peut être utilisée par le conseil d'administration ou par le directoire, ce délai ne pouvant être supérieur à trente-huit mois. Toutefois, les autorisations antérieures à la date de publication de la loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques sont valables jusqu'à leur terme.

Le conseil d'administration ou le directoire fixe les conditions dans lesquelles seront consenties les options. Ces conditions pourront comporter des clauses d'interdiction de revente immédiate de tout ou partie des actions sans que le délai imposé pour la conservation des titres puisse excéder trois ans à compter de la levée de l'option.

Les options peuvent être consenties ou levées alors même que le capital social n'aurait pas été intégralement libéré.

Le prix de souscription est fixé au jour où l'option est consentie, par le conseil d'administration ou le directoire selon les modalités déterminées par l'assemblée générale extraordinaire sur le rapport des commissaires aux comptes de la société, ou, s'il n'en a pas été désigné, d'un commissaire aux comptes désigné à cet effet selon les modalités prévues à l'article L. 225-228. Si les actions de la société ne sont pas admises aux négociations sur un marché réglementé, le prix de souscription est déterminé conformément aux méthodes objectives retenues en matière d'évaluation d'actions en tenant compte, selon une pondération appropriée à chaque cas, de la situation nette comptable, de la rentabilité et des perspectives d'activité de l'entreprise. Ces critères sont appréciés le cas échéant sur une base consolidée ou, à défaut, en tenant compte des éléments financiers issus des filiales significatives. A défaut, le prix de souscription est déterminé en divisant par le nombre de titres existants le montant de l'actif net réévalué, calculé d'après le bilan le plus récent. Si les actions de la société sont admises aux négociations sur un marché réglementé le prix de souscription ne peut pas être inférieur à 80 % de la moyenne des cours cotés aux vingt séances de bourse précédant ce jour, aucune option ne pouvant être consentie moins de vingt séances de bourse après le détachement des actions d'un coupon donnant droit à un dividende ou à une augmentation de capital.

Dans une société dont les actions sont admises aux négociations sur un marché réglementé, les options ne peuvent être consenties :

1° Dans le délai de dix séances de bourse précédant la date à laquelle les comptes consolidés annuels et intermédiaires ou, à défaut, les comptes annuels et semestriels sont rendus publics, ainsi que le jour de la publication ;

2° Dans le délai compris entre la date à laquelle les organes sociaux de la société ont connaissance d'une information privilégiée au sens de l'article 7 du règlement (UE) n° 596/2014 du Parlement européen et du Conseil du 16 avril 2014 sur les abus de marché (règlement relatif aux abus de marché) et abrogeant la directive 2003/6/ CE du Parlement européen et du Conseil et les directives 2003/124/ CE, 2003/125/ CE et 2004/72/ CE de la Commission, et la date à laquelle cette information est rendue publique.

Des options donnant droit à la souscription de titres qui ne sont pas admis aux négociations sur un marché réglementé ne peuvent être consenties qu'aux salariés de la société qui attribue ces options ou à ceux des sociétés mentionnées au 1° de l'article L. 225-180.

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L225-162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870619", "@num": "L225-184", "#text": "Code de commerce. - art. L225-184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915212", "@num": "L137-13", "#text": "Code de la sécurité sociale. - art. L137-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947038", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340385", "@num": "L322-26-7", "#text": "Code des assurances - art. L322-26-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340834", "@num": "L3332-25", "#text": "Code du travail - art. L3332-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308026", "@num": "160 A", "#text": "Code général des impôts, CGI. - art. 160 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340433", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340425", "@num": "217 quinquies", "#text": "Code général des impôts, CGI. - art. 217 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308913", "@num": "231 bis H", "#text": "Code général des impôts, CGI. - art. 231 bis H (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340687", "@num": "L212-16", "#text": "Code monétaire et financier - art. 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L'assemblée générale extraordinaire, sur le rapport du conseil d'administration ou du directoire, selon le cas, et sur le rapport spécial des commissaires aux comptes, peut autoriser le conseil d'administration ou le directoire à consentir, au bénéfice des membres du personnel salarié de la société ou de certains d'entre eux, des options donnant droit à la souscription d'actions. L'assemblée générale extraordinaire fixe le délai pendant lequel cette autorisation peut être utilisée par le conseil d'administration ou par le directoire, ce délai ne pouvant être supérieur à trente-huit mois. Toutefois, les autorisations antérieures à la date de publication de la loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques sont valables jusqu'à leur terme.

Les options peuvent être consenties ou levées alors même que le capital social n'aurait pas été intégralement libéré.

Le prix de souscription est fixé au jour où l'option est consentie, par le conseil d'administration ou le directoire selon les modalités déterminées par l'assemblée générale extraordinaire sur le rapport des commissaires aux comptes. Si les actions de la société ne sont pas admises aux négociations sur un marché réglementé, le prix de souscription est déterminé conformément aux méthodes objectives retenues en matière d'évaluation d'actions en tenant compte, selon une pondération appropriée à chaque cas, de la situation nette comptable, de la rentabilité et des perspectives d'activité de l'entreprise. Ces critères sont appréciés le cas échéant sur une base consolidée ou, à défaut, en tenant compte des éléments financiers issus des filiales significatives. A défaut, le prix de souscription est déterminé en divisant par le nombre de titres existants le montant de l'actif net réévalué, calculé d'après le bilan le plus récent. Si les actions de la société sont admises aux négociations sur un marché réglementé le prix de souscription ne peut pas être inférieur à 80 % de la moyenne des cours cotés aux vingt séances de bourse précédant ce jour, aucune option ne pouvant être consentie moins de vingt séances de bourse après le détachement des actions d'un coupon donnant droit à un dividende ou à une augmentation de capital.

Dans une société dont les actions sont admises aux négociations sur un marché réglementé, les options ne peuvent être consenties :

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Article 22 ENTIEREMENT_MODIF (LOI n° 2019-744 du 19 juillet 2019 de simplification, de clarification et d'actualisation du droit des sociétés (1))