{ "article": { "LEGIARTI000042873859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042873859", "URL": "article/LEGI/ARTI/00/00/42/87/38/LEGIARTI000042873859.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020087416", "@num": "L211-26", "#text": "Code monétaire et financier - art. L211-26", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906699", "@num": "L211-26", "#text": "Code monétaire et financier - art. L211-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042754738", "@nor": "ECOT2032879D", "@num": "2020-1732", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-1732 du 29 décembre 2020 modifiant le code monétaire et financier concernant les prêts et emprunts de titres financiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042754738", "@c_titre_court": "Décret n°2020-1732 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-1732 du 29 décembre 2020 modifiant le code monétaire et financier concernant les prêts et emprunts de titres financiers", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042873847", "@c_titre_court": "Décret n°2020-1732 du 29 décembre 2020" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042873859", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042754748", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L211-26\n
\n

\n
" } }, "LEGIARTI000020096195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096195", "URL": "article/LEGI/ARTI/00/00/20/09/61/LEGIARTI000020096195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020086772", "@num": "1", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGIARTI000020606628", "@num": "138", "#text": "LOI n°2009-526 du 12 mai 2009 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000042873859", "@num": "3", "#text": "Décret n°2020-1732 du 29 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042754738", "@nortexte": "ECOT2032879D", "@numtexte": "2020-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000022200624", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320695", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044192508", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320639", "@num": "L743-1", "#text": "Code monétaire et financier - art. L743-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320585", "@num": "L744-1", "#text": "Code monétaire et financier - art. L744-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044080312", "@num": "L752-1", "#text": "Code monétaire et financier - art. L752-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906703", "@num": "L762-1", "#text": "Code monétaire et financier - art. L762-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020096210", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prêt de titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020096216", "@fin": "2999-01-01", "#text": "Sous-section 5 : Formes particulières de transmission", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170019", "@fin": "2009-01-10", "#text": "Section 2 : Règles générales applicables aux valeurs mobilières.", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000020096191", "@fin": "2999-01-01", "#text": "Section 2 : Les titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154018", "@fin": "2999-01-01", "#text": "Chapitre Ier : Définition et règles générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096195", "@fin": "2020-12-31", "@num": "L211-26", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906699", "@fin": "2999-01-01", "@num": "L211-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque l'emprunteur cède des titres financiers, ceux-ci sont prélevés par priorité sur les titres de même nature empruntés à la date la plus ancienne. Les achats ultérieurs de titres de même nature sont affectés par priorité au remplacement des titres empruntés.

A la clôture de l'exercice, les titres financiers empruntés qui figurent au bilan de l'emprunteur et la dette représentative de l'obligation de restitution qui résulte des contrats en cours sont inscrits au prix que ces titres ont sur le marché à cette date.

A l'expiration du prêt, les titres financiers empruntés sont réputés restitués à la valeur pour laquelle la dette représentative de l'obligation de restitution figure au bilan.

" } }, "LEGIARTI000042906699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042906699", "URL": "article/LEGI/ARTI/00/00/42/90/66/LEGIARTI000042906699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020606628", "@num": "138", "#text": "LOI n°2009-526 du 12 mai 2009 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000042873859", "@num": "3", "#text": "Décret n°2020-1732 du 29 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042754738", "@nortexte": "ECOT2032879D", "@numtexte": "2020-1732", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042873859", "@num": "3", "#text": "Décret n°2020-1732 du 29 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042754738", "@nortexte": "ECOT2032879D", "@numtexte": "2020-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000022200624", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320695", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044192508", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320639", "@num": "L743-1", "#text": "Code monétaire et financier - art. L743-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051320585", "@num": "L744-1", "#text": "Code monétaire et financier - art. L744-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044080312", "@num": "L752-1", "#text": "Code monétaire et financier - art. 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L762-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020096210", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prêt de titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020096216", "@fin": "2999-01-01", "#text": "Sous-section 5 : Formes particulières de transmission", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170019", "@fin": "2009-01-10", "#text": "Section 2 : Règles générales applicables aux valeurs mobilières.", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000020096191", "@fin": "2999-01-01", "#text": "Section 2 : Les titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154018", "@fin": "2999-01-01", "#text": "Chapitre Ier : Définition et règles générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096195", "@fin": "2020-12-31", "@num": "L211-26", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906699", "@fin": "2999-01-01", "@num": "L211-26", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } } }, "article_lien": [ { "article_id": "LEGIARTI000042906699", "cible": true, "cidtexte": "JORFTEXT000042754738", "id": "LEGIARTI000042873859", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000042906699", "cible": true, "cidtexte": "JORFTEXT000042754738", "id": "LEGIARTI000042873859", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020096195", "cible": true, "cidtexte": "JORFTEXT000042754738", "id": "LEGIARTI000042873859", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000042873859", "liens_entrants": true }

Article 3 ENTIEREMENT_MODIF (Décret n° 2020-1732 du 29 décembre 2020 modifiant le code monétaire et financier concernant les prêts et emprunts de titres financiers)