{ "article": { "LEGIARTI000047209428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047209428", "URL": "article/LEGI/ARTI/00/00/47/20/94/LEGIARTI000047209428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000047209550", "@num": "R6145-43", "#text": "Code de la santé publique - art. R6145-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047208900", "@nor": "SPRH2234125D", "@num": "2023-121", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-121 du 21 février 2023 relatif aux états comptables retraçant les entités auxquelles les établissements publics de santé participent et les engagements qui en résultent", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047208900", "@c_titre_court": "Décret n°2023-121 du 21 février 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-121 du 21 février 2023 relatif aux états comptables retraçant les entités auxquelles les établissements publics de santé participent et les engagements qui en résultent", "@debut": "2023-02-23", "@id_txt": "LEGITEXT000047209422", "@c_titre_court": "Décret n°2023-121 du 21 février 2023" } ], "@ministere": "Ministère de la santé et de la prévention", "@date_publi": "2023-02-22", "@date_signature": "2023-02-21", "@num_parution_jo": "0045" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047209428", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047208906", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. R6145-43\n
\n

\n
" } }, "LEGIARTI000006229272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229272", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229272.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 JORF 21 septembre 2000 rectificatif JORF 18 novembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CREATION", "@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": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
\n
1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
\n
2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet et que la société dominante est actionnaire ou associée de cette entreprise.
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000006229273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006229273", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAB" } }, "NOTA": { "CONTENU": "

(1) : Loi 2003-721 article 133 II : Les dispositions de cet alinéa s'appliquent à compter du premier exercice ouvert après publication de la loi n° 2003-706 du 1er août 2003 au Journal officiel.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "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": "LEGIARTI000006714289", "@num": "133", "#text": "Loi n°2003-706 du 1 août 2003 - art. 133 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@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": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338871", "@num": "L22-10-23", "#text": "Code de commerce - art. L22-10-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338824", "@num": "L22-10-4", "#text": "Code de commerce - art. L22-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535206", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339784", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224770", "@num": "L225-100-2", "#text": "Code de commerce - art. L225-100-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535098", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799502", "@num": "L225-129-6", "#text": "Code de commerce - art. L225-129-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223614", "@num": "L225-21", "#text": "Code de commerce - art. L225-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427595", "@num": "L225-22-1", "#text": "Code de commerce - art. L225-22-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720576", "@num": "L225-35", "#text": "Code de commerce - art. L225-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427566", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725083", "@num": "L225-42-1", "#text": "Code de commerce - art. L225-42-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224124", "@num": "L225-54-1", "#text": "Code de commerce - art. L225-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224286", "@num": "L225-67", "#text": "Code de commerce - art. L225-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339531", "@num": "L225-68", "#text": "Code de commerce - art. L225-68 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224395", "@num": "L225-77", "#text": "Code de commerce - art. L225-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427501", "@num": "L225-79-1", "#text": "Code de commerce - art. L225-79-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725066", "@num": "L225-90-1", "#text": "Code de commerce - art. L225-90-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224584", "@num": "L225-94", "#text": "Code de commerce - art. L225-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012976", "@num": "L225-94-1", "#text": "Code de commerce - art. L225-94-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610322", "@num": "L227-9-1", "#text": "Code de commerce - art. 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R214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681037", "@num": "R214-46", "#text": "Code monétaire et financier - art. R214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798416", "@num": "R214-56", "#text": "Code monétaire et financier - art. R214-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681395", "@num": "R214-68", "#text": "Code monétaire et financier - art. R214-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798320", "@num": "R214-74", "#text": "Code monétaire et financier - art. R214-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681565", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030047007", "@num": "R511-16-2", "#text": "Code monétaire et financier - art. R511-16-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030626073", "@num": "R511-16-4", "#text": "Code monétaire et financier - art. R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. R512-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763511", "@num": "R512-56", "#text": "Code monétaire et financier - art. R512-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045738929", "@num": "R513-8", "#text": "Code monétaire et financier - art. R513-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028972747", "@num": "R515-7-2", "#text": "Code monétaire et financier - art. R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
\n
1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
\n
2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet. (1)
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000030927205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927205", "URL": "article/LEGI/ARTI/00/00/30/92/72/LEGIARTI000030927205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@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": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@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": "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": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000030921690", "@num": "2", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@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": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338871", "@num": "L22-10-23", "#text": "Code de commerce - art. L22-10-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338824", "@num": "L22-10-4", "#text": "Code de commerce - art. L22-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535206", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339784", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224770", "@num": "L225-100-2", "#text": "Code de commerce - art. L225-100-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535098", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. 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R214-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019241361", "@num": "R214-28", "#text": "Code monétaire et financier - art. R214-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027775739", "@num": "R214-32-30", "#text": "Code monétaire et financier - art. R214-32-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798494", "@num": "R214-43", "#text": "Code monétaire et financier - art. 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R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. 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R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises , dans les conditions ci-après définies.

II.-Le contrôle exclusif par une société résulte :

1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;

2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;

3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet.

III.-Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.

\n
" } }, "LEGIARTI000047209550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6145-43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047209550", "URL": "article/LEGI/ARTI/00/00/47/20/95/LEGIARTI000047209550.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2023-121 du 21 février 2023, ces dispositions s'appliquent aux comptes financiers relatifs à l'exercice 2022 et aux exercices suivants.

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A la clôture de l'exercice, le directeur et le comptable en fonction établissent conjointement le projet de compte financier dans des conditions prévues par arrêté des ministres de la santé, de la sécurité sociale et du budget.

Le compte financier comprend :

1° Les comptes annuels, constitués du bilan, du compte de résultat et de l'annexe.

2° L'analyse de l'exécution du budget. A cette fin, le compte financier :

-récapitule les opérations de dépenses et de recettes et comporte le rappel des prévisions de dépenses et de recettes inscrites au dernier budget rendu exécutoire ;

-comporte un tableau de calcul de la capacité d'autofinancement et un tableau de financement permettant de déterminer la variation du fonds de roulement ;

-fait notamment apparaître le résultat comptable de chacun des comptes de résultat ainsi que le résultat toutes activités confondues.

L'annexe mentionnée au 1° comprend notamment une présentation des entités dans lesquelles l'établissement est partie prenante, ainsi que des faits marquants qui y sont survenus pendant l'exercice. Pour chacune de ces entités, des états comptables décrivent notamment, en faisant apparaître les engagements qui en résultent pour l'établissement public de santé :

a) Les principaux liens de l'entité avec l'établissement public de santé et la nature du contrôle ou de l'influence notable ;

b) Le montant des capitaux propres et des dettes financières, l'actif immobilisé, les actifs mis à disposition de l'entité par l'établissement ;

c) Les produits de l'entité et son résultat, la contribution annuelle versée par l'établissement, les prestations qui lui ont été facturées par l'entité ainsi que toute transaction significative entre l'entité et l'établissement ;

d) Les personnels mis à disposition de l'entité et leur coût ;

e) Les engagements hors bilan pris ou reçus par l'entité ;

f) Tout autre élément significatif.

Doivent figurer dans les états comptables mentionnés au huitième alinéa les filiales et les autres entités dotées de la personnalité morale sur lesquelles l'établissement de santé exerce un contrôle au sens de l'article L. 233-16 du code de commerce ou une influence notable au sens de l'article L. 233-17-2 du même code. Une entité peut ne pas être prise en compte lorsqu'elle ne représente qu'un intérêt négligeable au sens du 2° du II de l'article L. 233-19 du même code.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2023-121 du 21 février 2023 relatif aux états comptables retraçant les entités auxquelles les établissements publics de santé participent et les engagements qui en résultent)