{ "article": { "LEGIARTI000039409104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039409104", "URL": "article/LEGI/ARTI/00/00/39/40/91/LEGIARTI000039409104.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000039411278", "#text": "Code de commerce - ANNEXE 1-5-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@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": "LEGIARTI000028544766", "@num": "L232-25", "#text": "Code de commerce - art. L232-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039407382", "@nor": "JUSC1921592A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 novembre 2019 relatif à la publicité des comptes annuels des moyennes entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039407382", "@c_titre_court": "Arrêté du 20 novembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 novembre 2019 relatif à la publicité des comptes annuels des moyennes entreprises", "@debut": "2019-11-23", "@id_txt": "LEGITEXT000039409100", "@c_titre_court": "Arrêté du 20 novembre 2019" } ], "@ministere": "Ministère de la justice", "@date_publi": "2019-11-22", "@date_signature": "2019-11-20", "@num_parution_jo": "0271" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039409104", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039407387", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Sct. ANNEXE 1-5-2 , Art. Annexe 1-5-2\n
\n

\n
" } }, "LEGIARTI000006219308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006219308", "URL": "article/LEGI/ARTI/00/00/06/21/93/LEGIARTI000006219308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X123L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@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": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000051172923", "@num": "1", "#text": "Arrêté du 12 février 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051169747", "@nortexte": "JUSC2501352A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-12" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313435", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par décret, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas à la clôture de l'exercice des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.
\n
" } }, "LEGIARTI000006418752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418752", "URL": "article/LEGI/ARTI/00/00/06/41/87/LEGIARTI000006418752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X441L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006703690", "@num": "13", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006709359", "@num": "22", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000021871175", "@num": "Annexe", "#text": "Décret n°2007-1167 du 2 août 2007 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000648362", "@nortexte": "DEVX0757178D", "@numtexte": "2007-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-02" }, { "@id": "LEGIARTI000020962356", "@num": "Annexe", "#text": "Arrêté du 3 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017641933", "@nortexte": "SJSP0772386A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-03" }, { "@id": "LEGIARTI000020122734", "@num": "Annexe", "#text": "Arrêté du 9 janvier 2009 - art. 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Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776746", "@nortexte": "SASH1001968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-20" }, { "@id": "LEGIARTI000023449766", "@num": "Annexe 3", "#text": "Arrêté du 7 janvier 2011 - art. 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Constitue un faux toute altération frauduleuse de la vérité, de nature à causer un préjudice et accomplie par quelque moyen que ce soit, dans un écrit ou tout autre support d'expression de la pensée qui a pour objet ou qui peut avoir pour effet d'établir la preuve d'un droit ou d'un fait ayant des conséquences juridiques.
\n
Le faux et l'usage de faux sont punis de trois ans d'emprisonnement et de 300 000 F d'amende.
" } }, "LEGIARTI000006418753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418753", "URL": "article/LEGI/ARTI/00/00/06/41/87/LEGIARTI000006418753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X441L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006703690", "@num": "13", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006709359", "@num": "22", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000021871175", "@num": "Annexe", "#text": "Décret n°2007-1167 du 2 août 2007 - art. 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Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023387349", "@nortexte": "ETSH1032363A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-07" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032820698", "@num": "2", "#text": "Arrêté du 23 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032795754", "@nortexte": "FCPT1611140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000033841626", "#text": "Arrêté du 30 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033749244", "@nortexte": "DEFH1637536A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036145868", "@num": "Annexe", "#text": "Arrêté du 4 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036145371", "@nortexte": "SSAH1734127A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-04" }, { "@id": "LEGIARTI000036174079", "#text": "Arrêté du 8 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036171877", "@nortexte": "SSAH1734776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-08" }, { "@id": "LEGIARTI000037249191", "#text": "Arrêté du 25 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037248423", "@nortexte": "SSAS1816847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-25" }, { "@id": "LEGIARTI000038188827", "@num": "5", "#text": "Arrêté du 4 janvier 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038002267", "@nortexte": "MTRD1835660A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-04" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000042223118", "#text": "Arrêté du 7 août 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042221218", "@nortexte": "SSAH2019774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042603771", "@num": "23", "#text": "Arrêté du 27 novembre 2020 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042602409", "@nortexte": "AGRG2031110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000050387429", "@num": "ANNEXE II", "#text": "Arrêté du 1er décembre 2021 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044447000", "@nortexte": "ARMH2135850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-01" }, { "@id": "LEGIARTI000046032595", "#text": "Arrêté du 7 juillet 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046029554", "@nortexte": "SPRR2219471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-07" }, { "@id": "LEGIARTI000046529149", "#text": "Décret n°2022-1407 du 5 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046528171", "@nortexte": "ENER2229905D", "@numtexte": "2022-1407", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-05" }, { "@id": "LEGIARTI000047448408", "@num": "Annexe IV", "#text": "Arrêté du 28 mars 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047445565", "@nortexte": "APHA2308733A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-28" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032821233", "@num": "Annexe 1-6", "#text": "Code de commerce - art. Annexe 1-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164614", "@num": "Annexe 3-1", "#text": "Code de commerce. - art. Annexe 3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049043206", "@num": "L432-5-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L432-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041983881", "@num": "L224-16", "#text": "Code de l'environnement - art. L224-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824910", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782611", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041984276", "@num": "L329-5", "#text": "Code de la route. - art. L329-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037411327", "@num": "R212-4", "#text": "Code de la route. - art. R212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688518", "@num": "L114-16-2", "#text": "Code de la sécurité sociale. - art. L114-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688495", "@num": "L114-22-3", "#text": "Code de la sécurité sociale. - art. L114-22-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745412", "@num": "L861-10", "#text": "Code de la sécurité sociale. - art. L861-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782581", "@num": "L931-9", "#text": "Code de la sécurité sociale. - art. L931-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034310358", "@num": "D45-13", "#text": "Code de procédure pénale - art. D45-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034310342", "@num": "D45-7", "#text": "Code de procédure pénale - art. D45-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006517425", "@num": "R49-15", "#text": "Code de procédure pénale - art. R49-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376757", "@num": "R49-19", "#text": "Code de procédure pénale - art. R49-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797499", "@num": "L322-2", "#text": "Code des assurances - art. L322-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033500331", "@num": "L5112-2", "#text": "Code des transports - art. L5112-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999760", "@num": "R5221-20", "#text": "Code du travail - art. R5221-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247412", "@num": "L362-4", "#text": "Code forestier (nouveau) - art. L362-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838817", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838741", "@num": "1744", "#text": "Code général des impôts, CGI. - art. 1744 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418768", "@num": "441-9", "#text": "Code pénal - art. 441-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006149854", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des faux", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136047", "@fin": "2999-01-01", "#text": "Titre IV : Des atteintes à la confiance publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117602", "@fin": "2999-01-01", "#text": "Livre IV : Des crimes et délits contre la nation, l'Etat et la paix publique", "@debut": "1990-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418752", "@fin": "2002-01-01", "@num": "441-1", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006418753", "@fin": "2999-01-01", "@num": "441-1", "@etat": "VIGUEUR", "@debut": "2002-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Constitue un faux toute altération frauduleuse de la vérité, de nature à causer un préjudice et accomplie par quelque moyen que ce soit, dans un écrit ou tout autre support d'expression de la pensée qui a pour objet ou qui peut avoir pour effet d'établir la preuve d'un droit ou d'un fait ayant des conséquences juridiques.

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Le faux et l'usage de faux sont punis de trois ans d'emprisonnement et de 45 000 euros d'amende.

\n
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Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas à la clôture de l'exercice des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

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" } }, "LEGIARTI000024039867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-02", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039867", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000051172923", "@num": "1", "#text": "Arrêté du 12 février 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051169747", "@nortexte": "JUSC2501352A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-12" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. 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L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas, à la clôture de l'exercice, des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

\n
\n
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Conformément à l'article 6 de l'ordonnance n° 2014-86 du 30 janvier 2014, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014. Pour les comptes déposés en 2014, il n'est pas fait application des dispositions du troisième alinéa des articles L. 123-16 et L. 123-16-1 du code de commerce dans leur rédaction issue de la présente ordonnance.

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R314-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032469945", "@num": "L223-4", "#text": "Code monétaire et financier - art. L223-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260673", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028544766", "@fin": "2015-08-08", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013036", "@fin": "2019-05-24", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611013", "@fin": "2999-01-01", "@num": "L232-25", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors du dépôt prévu au I des articles L. 232-21 à L. 232-23, les sociétés répondant à la définition des micro-entreprises au sens de l'article L. 123-16-1, à l'exception des sociétés mentionnées à l'article L. 123-16-2 et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne seront pas rendus publics.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

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Les petites entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels.

\n
\n

Sont des petites entreprises au sens du présent article les commerçants, personnes physiques ou personnes morales, pour lesquels, au titre du dernier exercice comptable clos et sur une base annuelle, deux des trois seuils suivants, dont le niveau et les modalités de calcul sont fixés par décret, ne sont pas dépassés : le total du bilan, le montant net du chiffre d'affaires ou le nombre moyen de salariés employés au cours de l'exercice.

\n
\n

Lorsqu'une entreprise dépasse ou cesse de dépasser deux de ces trois seuils, cette circonstance n'a d'incidence que si elle se produit pendant deux exercices consécutifs.

" } }, "LEGIARTI000031013036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031013036", "URL": "article/LEGI/ARTI/00/00/31/01/30/LEGIARTI000031013036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 213 III de la loi n° 2015-990 du 6 août 2015, les présentes dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2015 et déposés à compter d'un délai d'un an à compter de la promulgation de la présente loi.
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R232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044158732", "@num": "R314-71", "#text": "Code de l'énergie - art. R314-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032469945", "@num": "L223-4", "#text": "Code monétaire et financier - art. L223-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260673", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. 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Lors du dépôt prévu au I des articles L. 232-21 à L. 232-23 , les sociétés répondant à la définition des micro-entreprises au sens de l'article L. 123-16-1 , à l'exception des sociétés mentionnées à l'article L. 123-16-2 et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne seront pas rendus publics.

Lors de ce même dépôt, les sociétés répondant à la définition des petites entreprises, au sens de l'article L. 123-16 , à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que le compte de résultat ne soit pas rendu public. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.

Les autorités judiciaires, les autorités administratives au sens de l'article 1er de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations ainsi que la Banque de France et les personnes morales, relevant de catégories définies par arrêté des ministres chargés de l'économie et des finances, qui financent ou investissent, directement ou indirectement, dans les entreprises ou fournissent des prestations au bénéfice de ces personnes morales ont toutefois accès à l'intégralité des comptes.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

\n
" } }, "LEGIARTI000038611013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038611013", "URL": "article/LEGI/ARTI/00/00/38/61/10/LEGIARTI000038611013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 47 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter de la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "LOI n° 2000-321 du 12 avril 2000 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGITEXT000029597764", "#text": "DÉCRET n°2014-1189 du 15 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029596966", "@nortexte": "JUSC1405236D", "@numtexte": "2014-1189", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-15" }, { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000033167112", "@num": "1", "#text": "Décret n°2016-1272 du 29 septembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033166066", "@nortexte": "ECFT1616003D", "@numtexte": "2016-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-29" }, { "@id": "LEGIARTI000038497728", "@num": "47", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000032820783", "@num": "A123-68-1", "#text": "Code de commerce - art. A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@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": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@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": "LEGIARTI000044046290", "@num": "L123-37", "#text": "Code de commerce - art. L123-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038506870", "@num": "L232-26", "#text": "Code de commerce - art. L232-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413652", "@num": "R123-111-1", "#text": "Code de commerce - art. R123-111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073399", "@num": "R123-154-1", "#text": "Code de commerce - art. R123-154-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413680", "@num": "R232-22", "#text": "Code de commerce - art. R232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044158732", "@num": "R314-71", "#text": "Code de l'énergie - art. R314-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032469945", "@num": "L223-4", "#text": "Code monétaire et financier - art. L223-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260673", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028544766", "@fin": "2015-08-08", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013036", "@fin": "2019-05-24", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611013", "@fin": "2999-01-01", "@num": "L232-25", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors de ce même dépôt, les sociétés répondant à la définition des petites entreprises, au sens de l'article L. 123-16, à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que le compte de résultat ne soit pas rendu public. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.

Lors de ce même dépôt, les sociétés répondant à la définition des moyennes entreprises, au sens de l'article L. 123-16, à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que ne soit rendue publique qu'une présentation simplifiée de leur bilan et de leur annexe dans des conditions fixées par un règlement de l'Autorité des normes comptables. Dans ce cas, la présentation simplifiée n'a pas à être accompagnée du rapport des commissaires aux comptes. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.
\n
Lorsqu'il est fait usage de la faculté prévue au troisième alinéa du présent article, la publication de la présentation simplifiée est accompagnée d'une mention précisant le caractère abrégé de cette publication, le registre auprès duquel les comptes annuels ont été déposés, si un avis sans réserve, un avis avec réserves ou un avis défavorable a été émis par les commissaires aux comptes, ou si ces derniers se sont trouvés dans l'incapacité d'émettre un avis, et si le rapport des commissaires aux comptes fait référence à quelque question que ce soit sur laquelle ils ont attiré spécialement l'attention sans pour autant émettre une réserve dans l'avis.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

" } }, "LEGIARTI000038611029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038611029", "URL": "article/LEGI/ARTI/00/00/38/61/10/LEGIARTI000038611029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 47 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter de la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000038497728", "@num": "47", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000051172923", "@num": "1", "#text": "Arrêté du 12 février 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051169747", "@nortexte": "JUSC2501352A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-12" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. 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Les petites entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels.

Les moyennes entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leur compte de résultat.

Sont des moyennes entreprises au sens du présent article les commerçants, personnes physiques ou personnes morales, pour lesquels, au titre du dernier exercice comptable clos et sur une base annuelle, deux des trois seuils suivants, dont le niveau et les modalités de calcul sont fixés par décret, ne sont pas dépassés : le total du bilan, le montant net du chiffre d'affaires ou le nombre moyen de salariés employés au cours de l'exercice.

Lorsqu'une entreprise dépasse ou cesse de dépasser deux de ces trois seuils, cette circonstance n'a d'incidence que si elle se produit pendant deux exercices consécutifs.

" } }, "LEGIARTI000039411280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe 1-5-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000039411280", "URL": "article/LEGI/ARTI/00/00/39/41/12/LEGIARTI000039411280.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@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": "LEGIARTI000028544766", "@num": "L232-25", "#text": "Code de commerce - art. L232-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000039411278", "@fin": "2999-01-01", "#text": "ANNEXE 1-5-2", "@debut": "2019-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020165350", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@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": "LEGIARTI000039411280", "@fin": "2999-01-01", "@num": "Annexe 1-5-2", "@etat": "VIGUEUR", "@debut": "2019-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

ANNEXE 1-5-2
\n
MODÈLE TYPE DE DÉCLARATION DE PUBLICATION SIMPLIFIÉE DES COMPTES ANNUELS-MOYENNE ENTREPRISE

\n
1. Déclarant (1)
\n
Dénomination ou raison sociale de la personne morale
\n
Immatriculée au RCS, numéro
\n
Identité et qualité du représentant légal signataire
\n
2. Objet de la déclaration
\n
Déclare que le bilan et l'annexe de l'exercice clos le, distincts des autres documents comptables et qui sont déposés en annexe au registre du commerce et des sociétés, seront publiés selon une présentation simplifiée en application du troisième alinéa de l'article L. 232-25 du code de commerce.
\n
3. Engagement du déclarant
\n
Le (la) soussigné (e) atteste sur l'honneur que les renseignements contenus dans la présente déclaration sont exacts et que la société susvisée répond à la définition des moyennes entreprises au sens de l'article L. 123-16 du code de commerce, n'est pas mentionnée à l'article L. 123-16-2 du même code et n'appartient pas à un groupe au sens de l'article L. 233-16 du même code.
\n
Toute fausse déclaration relative à la demande de publication simplifiée du bilan et de l'annexe constitue un faux et un usage de faux passible des peines d'amende et d'emprisonnement prévues aux articles 441-1 et suivants du code pénal.
\n
Fait à, le.
\n
Signature.

\n
(1) Informations telles que figurant au RCS.

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Article 2 ENTIEREMENT_MODIF (Arrêté du 20 novembre 2019 relatif à la publicité des comptes annuels des moyennes entreprises)