{ "article": { "LEGIARTI000048377543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048377543", "URL": "article/LEGI/ARTI/00/00/48/37/75/LEGIARTI000048377543.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044110705", "@num": "D723-219", "#text": "Code rural et de la pêche maritime - art. D723-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735179", "@num": "D114-4-2", "#text": "Code de la sécurité sociale. - art. D114-4-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020494374", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048376433", "@nor": "SPRS2311947D", "@num": "2023-1030", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1030 du 7 novembre 2023 relatif à la transmission aux autorités compétentes des rapports des commissaires aux comptes au titre de la certification des comptes des organismes nationaux de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048376433", "@c_titre_court": "Décret n°2023-1030 du 7 novembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1030 du 7 novembre 2023 relatif à la transmission aux autorités compétentes des rapports des commissaires aux comptes au titre de la certification des comptes des organismes nationaux de sécurité sociale", "@debut": "2023-11-10", "@id_txt": "LEGITEXT000048377535", "@c_titre_court": "Décret n°2023-1030 du 7 novembre 2023" } ], "@ministere": "Ministère de la santé et de la prévention", "@date_publi": "2023-11-09", "@date_signature": "2023-11-07", "@num_parution_jo": "0260" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048377543", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048376443", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. D732-163\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. D723-219\n
\n

\n
" } }, "LEGIARTI000006735179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2001-09-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006735179", "URL": "article/LEGI/ARTI/00/00/06/73/51/LEGIARTI000006735179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X114D04CXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006780244", "@num": "1", "#text": "Décret n°2001-859 du 19 septembre 2001 - art. 1 () JORF 20 septembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000406533", "@nortexte": "MESS0123020D", "@numtexte": "2001-859", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-09-19" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029735834", "@nortexte": "AFSS1425785A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-27" }, { "@id": "LEGIARTI000037292599", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000037292589", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000038425312", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000038425314", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735181", "@num": "D114-4-3", "#text": "Code de la sécurité sociale. - art. D114-4-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028075557", "@num": "D114-4-9", "#text": "Code de la sécurité sociale. - art. D114-4-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508788", "@num": "D122-22", "#text": "Code de la sécurité sociale. - art. D122-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735198", "@num": "D122-7", "#text": "Code de la sécurité sociale. - art. D122-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969188", "@num": "D221-2", "#text": "Code de la sécurité sociale. - art. D221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495184", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495193", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789204", "@num": "R211-1-1", "#text": "Code de la sécurité sociale. - art. R211-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495555", "@num": "R611-26", "#text": "Code de la sécurité sociale. - art. R611-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495560", "@num": "R611-59", "#text": "Code de la sécurité sociale. - art. R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les organismes de base de sécurité sociale, après avoir arrêté leurs comptes annuels, les transmettent à fin de centralisation, aux organismes nationaux, au plus tard le 31 janvier suivant la clôture de chaque exercice comptable.
\n
Les organismes nationaux, après avoir centralisé les comptes annuels des organismes de base, et les organismes à compétence nationale arrêtent les comptes des branches ou régimes qu'ils gèrent. Ils transmettent les tableaux de centralisation des données comptables, établis par branche ou régime, à la mission comptable permanente instituée au II de l'article D. 114-4-3, au plus tard le 28 février suivant la clôture de chaque exercice comptable.
\n
A titre transitoire, les comptes annuels 2002 à 2004 sont transmis à la mission comptable permanente instituée au II de l'article D. 114-4-3, au plus tard le 31 mars suivant l'exercice comptable clos.
\n
II. - Les organismes nationaux, après avoir centralisé les balances mensuelles des organismes de base, et les organismes à compétence nationale adressent à la mission comptable permanente, suivant un calendrier fixé par arrêté, la balance mensuelle des branches ou régimes qu'ils gèrent ainsi que la balance de fin d'exercice avant et après inventaire.
\n
III. - Les transmissions des documents visés aux I et II sont effectuées sous les formes et dans les conditions fixées par arrêté.
" } }, "LEGIARTI000006735180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-06-14", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006735180", "URL": "article/LEGI/ARTI/00/00/06/73/51/LEGIARTI000006735180.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X114D04CXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006248417", "@num": "2", "#text": "Décret n°2005-1771 du 30 décembre 2005 - art. 2 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000638588", "@nortexte": "SANS0524630D", "@numtexte": "2005-1771", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029735834", "@nortexte": "AFSS1425785A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-27" }, { "@id": "LEGIARTI000037292599", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000037292589", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000038425312", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000038425314", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028075557", "@num": "D114-4-9", "#text": "Code de la sécurité sociale. - art. D114-4-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508788", "@num": "D122-22", "#text": "Code de la sécurité sociale. - art. D122-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735198", "@num": "D122-7", "#text": "Code de la sécurité sociale. - art. D122-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969188", "@num": "D221-2", "#text": "Code de la sécurité sociale. - art. D221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495184", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495193", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. 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R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les agents comptables des organismes nationaux, après avoir centralisé les balances mensuelles des organismes de base, et les agents comptables des organismes à compétence nationale adressent à la mission comptable permanente, suivant un calendrier fixé par arrêté, la balance mensuelle des branches ou régimes qu'ils gèrent ainsi que la balance de fin d'exercice avant et après inventaire.
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II. - Les agents comptables des organismes de base de sécurité sociale, après avoir établi les comptes annuels, les transmettent, à fin de validation, aux agents comptables des organismes nationaux chargés de leur centralisation, selon un calendrier fixé par ces derniers.
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Les comptes annuels des organismes de sécurité sociale mentionnés au troisième alinéa de l'article L. 114-6 sont constitués par le compte de résultat, le bilan et l'annexe.
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Les comptes combinés annuels des organismes de sécurité sociale mentionnés au quatrième alinéa de l'article L. 114-6 sont constitués par la combinaison, selon des modalités appropriées, du compte de l'organisme national concerné, des comptes des organismes de base ainsi que de ceux des autres organismes compris dans le périmètre de combinaison, conformément à la norme arrêtée en la matière après avis du Haut Conseil et du Conseil national de la comptabilité. Ils comportent un bilan combiné, un compte de résultat combiné et une annexe.
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La validation, effectuée par l'agent comptable national, consiste à attester que les comptes annuels des organismes locaux sont réguliers et sincères et donnent une image fidèle de leur résultat, de leur situation financière et de leur patrimoine.
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Les contrôles de l'agent comptable national sont effectués selon les modalités fixées par un référentiel commun de validation des comptes dont les principes sont approuvés par arrêté conjoint des ministres chargés du budget, de la sécurité sociale et de l'agriculture, après avis du Haut Conseil interministériel de la comptabilité des organismes de sécurité sociale.
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Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.
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Ce rapport comporte deux parties : l'une relative à l'opinion de l'agent comptable national sur les comptes annuels des organismes locaux, l'autre constituée par le compte rendu des vérifications effectuées et complétée des informations utiles pour l'appréciation du dossier.
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Au terme du processus de validation, s'il l'estime nécessaire, l'agent comptable national transmet ses observations à l'organisme de base.
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Le rapport de validation est transmis au ministre chargé de la sécurité sociale et à la Cour des comptes, ainsi qu'au ministre chargé de l'agriculture pour ce qui concerne les comptes des régimes de protection sociale agricole.
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Ce dispositif est mis en oeuvre à compter des comptes de l'exercice 2006.
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III. - Les agents comptables des organismes nationaux, après avoir centralisé et validé les comptes annuels des organismes de base, établissent les comptes combinés annuels. A cette fin, ils opèrent les corrections ou compléments d'écritures comptables nécessaires. L'agent comptable national les notifie à l'agent comptable local, qui les intègre dans ses comptes.
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Les agents comptables des organismes à compétence nationale établissent les comptes annuels.
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Les comptes annuels ou les comptes combinés annuels visés par le directeur sont transmis à la mission comptable permanente qui les diffuse au ministre chargé de la sécurité sociale, au ministre chargé de l'agriculture, à la Cour des comptes et aux autres destinataires habilités à cet effet.
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IV. - Des tableaux de centralisation des données comptables, établis par branche ou régime, sont transmis à la mission comptable permanente instituée au II de l'article D. 114-4-3, qui les communique à la Commission des comptes de la sécurité sociale prévue à l'article D. 114-1 et aux autres destinataires habilités à cet effet.
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V. - Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.
" } }, "LEGIARTI000018981603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2008-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000018981603", "URL": "article/LEGI/ARTI/00/00/18/98/16/LEGIARTI000018981603.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000018980018", "@num": "4", "#text": "Décret n°2008-549\n du 11 juin 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000018979166", "@nortexte": "PRMX0812849D", "@numtexte": "2008-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. 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R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. 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I.-Les agents comptables des organismes nationaux, après avoir centralisé les balances mensuelles des organismes de base, et les agents comptables des organismes à compétence nationale adressent à la mission comptable permanente, suivant un calendrier fixé par arrêté, la balance mensuelle des branches ou régimes qu'ils gèrent ainsi que la balance de fin d'exercice avant et après inventaire.

II.-Les agents comptables des organismes de base de sécurité sociale, après avoir établi les comptes annuels, les transmettent, à fin de validation, aux agents comptables des organismes nationaux chargés de leur centralisation, selon un calendrier fixé par ces derniers.

Les comptes annuels des organismes de sécurité sociale mentionnés au troisième alinéa de l'article L. 114-6 sont constitués par le compte de résultat, le bilan et l'annexe.

Les comptes combinés annuels des organismes de sécurité sociale mentionnés au quatrième alinéa de l'article L. 114-6 sont constitués par la combinaison, selon des modalités appropriées, du compte de l'organisme national concerné, des comptes des organismes de base ainsi que de ceux des autres organismes compris dans le périmètre de combinaison, conformément à la norme arrêtée en la matière après avis du Haut Conseil et du Conseil national de la comptabilité. Ils comportent un bilan combiné, un compte de résultat combiné et une annexe.

La validation, effectuée par l'agent comptable national, consiste à attester que les comptes annuels des organismes locaux sont réguliers et sincères et donnent une image fidèle de leur résultat, de leur situation financière et de leur patrimoine.

Les contrôles de l'agent comptable national sont effectués selon les modalités fixées par un référentiel commun de validation des comptes dont les principes sont approuvés par arrêté conjoint des ministres chargés du budget, de la sécurité sociale et de l'agriculture, après avis du Haut Conseil interministériel de la comptabilité des organismes de sécurité sociale.

Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

Ce rapport comporte deux parties : l'une relative à l'opinion de l'agent comptable national sur les comptes annuels des organismes locaux, l'autre constituée par le compte rendu des vérifications effectuées et complétée des informations utiles pour l'appréciation du dossier.

L'agent comptable de l'organisme national transmet son avis sur les comptes annuels de chaque organisme local, après visa par le directeur ou le directeur général de l'organisme national, au directeur et à l'agent comptable de l'organisme concerné.

Le rapport de validation est transmis au ministre chargé de la sécurité sociale et à la Cour des comptes, ainsi qu'au ministre chargé de l'agriculture pour ce qui concerne les comptes des régimes de protection sociale agricole.

Ce dispositif est mis en oeuvre à compter des comptes de l'exercice 2006.

III.-Les agents comptables des organismes nationaux, après avoir centralisé et validé les comptes annuels des organismes de base, établissent les comptes combinés annuels.A cette fin, ils opèrent les corrections ou compléments d'écritures comptables nécessaires.L'agent comptable national les notifie à l'agent comptable local, qui les intègre dans ses comptes.

Les agents comptables des organismes à compétence nationale établissent les comptes annuels.

Les comptes annuels ou les comptes combinés annuels visés par le directeur sont transmis à la mission comptable permanente qui les diffuse au ministre chargé de la sécurité sociale, au ministre chargé de l'agriculture, à la Cour des comptes et aux autres destinataires habilités à cet effet.

IV.-Des tableaux de centralisation des données comptables, établis par branche ou régime, sont transmis à la mission comptable permanente instituée au II de l'article D. 114-4-3, qui les communique à la Commission des comptes de la sécurité sociale prévue à l'article D. 114-1 et aux autres destinataires habilités à cet effet.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

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R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes annuels des organismes de sécurité sociale mentionnés au troisième alinéa de l'article L. 114-6 sont constitués par le compte de résultat, le bilan et l'annexe.

Les comptes combinés annuels des organismes de sécurité sociale mentionnés au quatrième alinéa de l'article L. 114-6 sont constitués par la combinaison, selon des modalités appropriées, du compte de l'organisme national concerné, des comptes des organismes de base ainsi que de ceux des autres organismes compris dans le périmètre de combinaison, conformément à la norme arrêtée en la matière après avis du Haut Conseil et de l'Autorité des normes comptables. Ils comportent un bilan combiné, un compte de résultat combiné et une annexe.

Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

Ce dispositif est mis en oeuvre à compter des comptes de l'exercice 2006.

Les agents comptables des organismes à compétence nationale établissent les comptes annuels.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

" } }, "LEGIARTI000020495298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R114-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2009-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000020495298", "URL": "article/LEGI/ARTI/00/00/20/49/52/LEGIARTI000020495298.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000020493749", "@num": "4", "#text": "Décret n°2009-386\n du 7 avril 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000020492504", "@nortexte": "BCFS0830732D", "@numtexte": "2009-386", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000046790968", "@num": "10", "#text": "Décret n°2011-2074 du 30 décembre 2011 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060405", "@nortexte": "ETSS1118250D", "@numtexte": "2011-2074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000044511457", "@num": "10", "#text": "Décret n°2012-1168\n du 17 octobre 2012 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511376", "@nortexte": "AFSS1225231D", "@numtexte": "2012-1168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000026512273", "@num": "13", "#text": "Décret n°2012-1168\n du 17 octobre 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511376", "@nortexte": "AFSS1225231D", "@numtexte": "2012-1168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000046790976", "@num": "14", "#text": "Décret n°2012-1168\n du 17 octobre 2012 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511376", "@nortexte": "AFSS1225231D", "@numtexte": "2012-1168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029735834", "@nortexte": "AFSS1425785A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-27" }, { "@id": "LEGIARTI000036695131", "@num": "18", "#text": "Décret n°2018-174 du 9 mars 2018 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036694251", "@nortexte": "SSAS1800067D", "@numtexte": "2018-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-09" }, { "@id": "LEGIARTI000037292599", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000037292589", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000038425312", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000038425314", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGITEXT000049284132", "#text": "Arrêté du 14 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049283038", "@nortexte": "ECOZ2406798A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-14" }, { "@id": "LEGIARTI000006357177", "@num": "LO132-2-1", "#text": "Code des juridictions financières - art. LO132-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495578", "@num": "R14-10-1", "#text": "Code de l'action sociale et des familles - art. R14-10-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735179", "@num": "D114-4-2", "#text": "Code de la sécurité sociale. - art. D114-4-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967978", "@num": "D134-10", "#text": "Code de la sécurité sociale. - art. 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R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727890", "@num": "R611-9", "#text": "Code de la sécurité sociale. - art. R611-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046800515", "@num": "R641-6", "#text": "Code de la sécurité sociale. - art. R641-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038788199", "@num": "R723-30", "#text": "Code de la sécurité sociale. - art. R723-30 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789762", "@num": "R766-50", "#text": "Code de la sécurité sociale. - art. R766-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046800507", "@num": "R766-51", "#text": "Code de la sécurité sociale. - art. R766-51 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495564", "@num": "R723-214", "#text": "Code rural - art. R723-214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020495305", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisations comptables", "@debut": "2009-04-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141844", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020495298", "@fin": "2018-01-01", "@num": "R114-6-1", "@etat": "MODIFIE", "@debut": "2009-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036703772", "@fin": "2999-01-01", "@num": "R114-6-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'ensemble des organismes et régimes de sécurité sociale visés à l'article L. 114-6-1 du présent code, les comptes annuels et les comptes combinés sont établis par l'agent comptable et arrêtés par le directeur. Les comptes annuels et les comptes combinés sont ensuite présentés par le directeur et l'agent comptable au conseil d'administration, instance ou commission délibérative compétente qui les approuve sauf vote contraire à la majorité des deux tiers des membres :

1° Après avoir pris connaissance du rapport de certification prévu à l'article LO 132-2-1 du code des juridictions financières pour ce qui concerne les comptes faisant l'objet de la certification prévue au même article ;

2° Au vu de l'opinion émise par l'instance chargée de la certification pour ce qui concerne les comptes qui font l'objet de la certification prévue à l'article L. 114-8 du présent code ;

3° Au vu du rapport de validation prévu à l'article D. 114-4-2 du code de la sécurité sociale pour ce qui concerne les organismes visés au deuxième alinéa de l'article L. 114-6.\n

II.-Pour l'application des troisième, quatrième et cinquième alinéas de l'article L. 114-6 du présent code, les comptes annuels et les comptes combinés, constitués du bilan, du compte de résultat et de l'annexe sont, selon un calendrier fixé par arrêté, établis pour être mis à la disposition des instances chargées de leur certification puis transmis au ministre chargé de la sécurité sociale, à la Cour des comptes, aux instances chargées de la certification et au ministre de l'agriculture pour ce qui concerne les comptes des régimes de protection sociale agricole.

\n
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Les comptes annuels des organismes de sécurité sociale mentionnés au troisième alinéa de l'article L. 114-6 sont constitués par le compte de résultat, le bilan et l'annexe.

Les comptes combinés annuels des organismes de sécurité sociale mentionnés au quatrième alinéa de l'article L. 114-6 sont constitués par la combinaison, selon des modalités fixées par arrêté conjoint des ministres chargés du budget, de la sécurité sociale et de l'agriculture, du compte de l'organisme national concerné, des comptes des organismes de base ainsi que de ceux des autres organismes compris dans le périmètre de combinaison, conformément à la norme arrêtée en la matière après avis du Conseil de normalisation des comptes publics. Ils comportent un bilan combiné, un compte de résultat combiné et une annexe.

Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

Ce dispositif est mis en oeuvre à compter des comptes de l'exercice 2006.

Les agents comptables des organismes à compétence nationale établissent les comptes annuels.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

" } }, "LEGIARTI000028076324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-09-12", "DATE_DEBUT": "2013-10-17" } }, "META_COMMUN": { "ID": "LEGIARTI000028076324", "URL": "article/LEGI/ARTI/00/00/28/07/63/LEGIARTI000028076324.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000028074810", "@num": "1", "#text": "Décret n°2013-917\n du 14 octobre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028074333", "@nortexte": "AFSS1313611D", "@numtexte": "2013-917", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-14" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. 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D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028075557", "@num": "D114-4-9", "#text": "Code de la sécurité sociale. - art. D114-4-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508788", "@num": "D122-22", "#text": "Code de la sécurité sociale. - art. 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D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495193", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741020", "@num": "L114-6", "#text": "Code de la sécurité sociale. - art. L114-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789204", "@num": "R211-1-1", "#text": "Code de la sécurité sociale. - art. R211-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495555", "@num": "R611-26", "#text": "Code de la sécurité sociale. - art. R611-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495560", "@num": "R611-59", "#text": "Code de la sécurité sociale. - art. R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes annuels des organismes de sécurité sociale mentionnés au troisième alinéa de l'article L. 114-6 sont constitués par le compte de résultat, le bilan et l'annexe.

Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

Ce dispositif est mis en oeuvre à compter des comptes de l'exercice 2006.

Les agents comptables des organismes à compétence nationale établissent les comptes annuels.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

" } }, "LEGIARTI000033114648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-09-12" } }, "META_COMMUN": { "ID": "LEGIARTI000033114648", "URL": "article/LEGI/ARTI/00/00/33/11/46/LEGIARTI000033114648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029735834", "@nortexte": "AFSS1425785A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-27" }, { "@id": "LEGIARTI000033107095", "@num": "1", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGIARTI000037292599", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000037292589", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000038425312", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000038425314", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735588", "@num": "D114-1", "#text": "Code de la sécurité sociale. - art. D114-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735181", "@num": "D114-4-3", "#text": "Code de la sécurité sociale. - art. D114-4-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028075557", "@num": "D114-4-9", "#text": "Code de la sécurité sociale. - art. D114-4-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508788", "@num": "D122-22", "#text": "Code de la sécurité sociale. - art. D122-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735198", "@num": "D122-7", "#text": "Code de la sécurité sociale. - art. D122-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969188", "@num": "D221-2", "#text": "Code de la sécurité sociale. - art. D221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495184", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495193", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741020", "@num": "L114-6", "#text": "Code de la sécurité sociale. - art. L114-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789204", "@num": "R211-1-1", "#text": "Code de la sécurité sociale. - art. R211-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495555", "@num": "R611-26", "#text": "Code de la sécurité sociale. - art. R611-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495560", "@num": "R611-59", "#text": "Code de la sécurité sociale. - art. R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

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III.-Les agents comptables des organismes nationaux, après avoir établi les comptes annuels de leur organisme puis centralisé et validé les comptes annuels des organismes de base, établissent les comptes combinés annuels des branches, de l'activité de recouvrement ou du régime qu'ils gèrent. A cette fin, ils opèrent les corrections ou compléments d'écritures comptables nécessaires. L'agent comptable national les notifie à l'agent comptable local, qui les intègre dans ses comptes.

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\n
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Les comptes annuels des organismes nationaux, les comptes combinés mentionnés au premier alinéa du présent III ainsi que, pour la Caisse de l'assurance maladie des travailleurs salariés, l'état financier mentionné à l'article D. 221-2, sont transmis après visa du directeur de l'organisme national à la mission comptable permanente qui les diffuse au ministre chargé de la sécurité sociale, au ministre chargé de l'agriculture, à la Cour des comptes et aux autres destinataires habilités à cet effet.

\n
\n

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

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R221-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026624655", "@num": "R221-15", "#text": "Code de la sécurité sociale. - art. R221-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046021649", "@num": "R256-1", "#text": "Code de la sécurité sociale. - art. R256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033366714", "@num": "R611-16", "#text": "Code de la sécurité sociale. - art. R611-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885883", "@num": "R611-17", "#text": "Code de la sécurité sociale. - art. R611-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495555", "@num": "R611-26", "#text": "Code de la sécurité sociale. - art. R611-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495560", "@num": "R611-59", "#text": "Code de la sécurité sociale. - art. R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727890", "@num": "R611-9", "#text": "Code de la sécurité sociale. - art. R611-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046800515", "@num": "R641-6", "#text": "Code de la sécurité sociale. - art. R641-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038788199", "@num": "R723-30", "#text": "Code de la sécurité sociale. - art. 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2° Au vu de l'opinion émise par l'instance chargée de la certification pour ce qui concerne les comptes qui font l'objet de la certification prévue à l'article L. 114-8 du présent code ;

3° Au vu du rapport de validation prévu à l'article D. 114-4-2 du code de la sécurité sociale pour ce qui concerne les organismes visés au deuxième alinéa de l'article L. 114-6.\n

Les comptes combinés annuels des organismes de sécurité sociale sont constitués par la combinaison, selon des modalités fixées par arrêté conjoint des ministres chargés du budget, de la sécurité sociale et de l'agriculture, du compte de l'organisme national concerné, des comptes des organismes de base ainsi que de ceux des autres organismes compris dans le périmètre de combinaison, conformément à la norme arrêtée en la matière après avis du Conseil de normalisation des comptes publics.

" } }, "LEGIARTI000036704588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-04-17", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036704588", "URL": "article/LEGI/ARTI/00/00/36/70/45/LEGIARTI000036704588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. 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Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

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R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rapport de validation présente les conclusions de l'agent comptable national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

A cette fin, dans le cadre des vérifications mises en œuvre sur les balances des organismes de base, ils opèrent les corrections d'écritures comptables nécessaires à la clôture des comptes et les notifient au directeur comptable et financier local, qui les intègre dans ses comptes. Ils déterminent également les écritures comptables complémentaires qui sont enregistrées directement par l'organisme national, dont celles mentionnées au deuxième alinéa de l'article L. 114-6, ou notifiées au directeur comptable et financier de l'organisme local concerné pour intégration dans ses comptes.
\n
Le directeur comptable et financier de l'organisme national, d'une part, s'assure que les écritures mentionnées au deuxième alinéa de l'article L. 114-6 sont justifiées par des estimations produites par l'organisme national après les échéances d'établissement et de centralisation des comptes annuels des organismes de base et ne concernent pas les dépréciations d'éléments d'actif du bilan, et d'autre part, fournit une information adaptée dans l'annexe aux comptes annuels de l'organisme national.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

" } }, "LEGIARTI000044110705": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-219", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-11-10", "DATE_DEBUT": "2021-09-29" } }, "META_COMMUN": { "ID": "LEGIARTI000044110705", "URL": "article/LEGI/ARTI/00/00/44/11/07/LEGIARTI000044110705.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000325019", "#text": "Décret 63-379 1963-04-06 art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000325019", "@numtexte": "63-379", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "LEGIARTI000044106902", "@num": "2", "#text": "Décret n°2021-1237 du 27 septembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044106134", "@nortexte": "SSAS2110629D", "@numtexte": "2021-1237", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-27" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGIARTI000022503845", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504343", "@num": "R731-115", "#text": "Code rural et de la pêche maritime - art. R731-115 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183653", "@fin": "2999-01-01", "#text": "Sous-section 4 : Organisation de la comptabilité.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168595", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152675", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138445", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596965", "@fin": "2008-06-14", "@num": "D723-219", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981630", "@fin": "2009-04-09", "@num": "D723-219", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020495212", "@fin": "2010-07-19", "@num": "D723-219", "@etat": "MODIFIE", "@debut": "2009-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022503849", "@fin": "2021-09-29", "@num": "D723-219", "@etat": "MODIFIE", "@debut": "2010-07-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044110705", "@fin": "2023-11-10", "@num": "D723-219", "@etat": "ABROGE", "@debut": "2021-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes annuels et le rapport de validation du directeur comptable et financier national sont transmis respectivement avant le 15 avril et le 1er juin qui suivent la fin de l'exercice au ministre chargé de l'agriculture.

" } }, "LEGIARTI000046356467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D114-4-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046356467", "URL": "article/LEGI/ARTI/00/00/46/35/64/LEGIARTI000046356467.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 du décret n° 2022-1283 du 30 septembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660847", "@num": "110", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000046584447", "@num": "20", "#text": "Décret n°80-241 du 3 avril 1980 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328895", "@numtexte": "80-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000026596555", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788504", "@nortexte": "SANS0622622A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000026930574", "@num": "Annexe", "#text": "Arrêté du 21 juin 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609522", "@nortexte": "SANS0622624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-21" }, { "@id": "LEGIARTI000029736056", "#text": "ARRÊTÉ du 27 octobre 2014 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029735834", "@nortexte": "AFSS1425785A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-27" }, { "@id": "LEGIARTI000037292599", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000037292589", "#text": "Arrêté du 25 juillet 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037285122", "@nortexte": "SSAS1821164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-25" }, { "@id": "LEGIARTI000038425312", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000038425314", "#text": "Arrêté du 2 avril 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038423630", "@nortexte": "SSAS1909839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-02" }, { "@id": "LEGIARTI000046352207", "@num": "2", "#text": "Décret n°2022-1283 du 30 septembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046351091", "@nortexte": "SPRS2218637D", "@numtexte": "2022-1283", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-30" }, { "@id": "LEGIARTI000048377543", "@num": "2", "#text": "Décret n°2023-1030 du 7 novembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048376433", "@nortexte": "SPRS2311947D", "@numtexte": "2023-1030", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-07" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735588", "@num": "D114-1", "#text": "Code de la sécurité sociale. - art. D114-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735181", "@num": "D114-4-3", "#text": "Code de la sécurité sociale. - art. D114-4-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378113", "@num": "D114-4-5", "#text": "Code de la sécurité sociale. - art. D114-4-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046356157", "@num": "D114-4-9", "#text": "Code de la sécurité sociale. - art. D114-4-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508788", "@num": "D122-22", "#text": "Code de la sécurité sociale. - art. D122-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735198", "@num": "D122-7", "#text": "Code de la sécurité sociale. - art. D122-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969188", "@num": "D221-2", "#text": "Code de la sécurité sociale. - art. D221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495184", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495193", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741020", "@num": "L114-6", "#text": "Code de la sécurité sociale. - art. L114-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495298", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789204", "@num": "R211-1-1", "#text": "Code de la sécurité sociale. - art. R211-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495555", "@num": "R611-26", "#text": "Code de la sécurité sociale. - art. R611-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020495560", "@num": "R611-59", "#text": "Code de la sécurité sociale. - art. R611-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048378118", "@num": "D732-163", "#text": "Code rural et de la pêche maritime - art. D732-163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022504404", "@num": "R752-52", "#text": "Code rural et de la pêche maritime - art. R752-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028074883", "@fin": "2999-01-01", "#text": "Section 1 : Organisation comptable", "@debut": "2013-10-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155759", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2001-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141503", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735179", "@fin": "2005-12-31", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2001-09-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735180", "@fin": "2008-06-14", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981603", "@fin": "2009-01-24", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142850", "@fin": "2013-02-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028076324", "@fin": "2016-09-12", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-10-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027010799", "@fin": "2013-10-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2013-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033114648", "@fin": "2018-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2016-09-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036704588", "@fin": "2021-04-17", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043384759", "@fin": "2023-01-01", "@num": "D114-4-2", "@etat": "MODIFIE", "@debut": "2021-04-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046356467", "@fin": "2999-01-01", "@num": "D114-4-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les directeurs comptables et financiers des organismes nationaux, après avoir centralisé les balances mensuelles des organismes de base, et les directeurs comptables et financiers des organismes à compétence nationale adressent à la mission comptable permanente, suivant un calendrier fixé par arrêté, la balance mensuelle des branches ou régimes qu'ils gèrent ainsi que la balance de fin d'exercice avant et après inventaire.

II.-Les directeurs comptables et financiers des organismes de base de sécurité sociale, après avoir établi les comptes annuels, les transmettent, à fin de validation, aux directeurs comptables et financiers des organismes nationaux chargés de leur centralisation, selon un calendrier fixé par ces derniers.

La validation, effectuée par le directeur comptable et financier national, consiste à attester que les comptes annuels des organismes locaux sont réguliers et sincères et donnent une image fidèle de leur résultat, de leur situation financière et de leur patrimoine.

Les contrôles du directeur comptable et financier national sont effectués selon les modalités fixées par un référentiel commun de validation des comptes dont les principes sont approuvés par arrêté conjoint des ministres chargés du budget, de la sécurité sociale et de l'agriculture.

Le rapport de validation présente les conclusions du directeur comptable et financier national sur la tenue des comptes. Après en avoir pris connaissance, le directeur de l'organisme national y appose son visa.

Ce rapport comporte deux parties : l'une relative à l'opinion du directeur comptable et financier national sur les comptes annuels des organismes locaux, l'autre constituée par le compte rendu des vérifications effectuées et complétée des informations utiles pour l'appréciation du dossier.

Le directeur comptable et financier de l'organisme national transmet son avis sur les comptes annuels de chaque organisme local, après visa par le directeur ou le directeur général de l'organisme national, au directeur et au directeur comptable et financier de l'organisme concerné.

III.-Les directeurs comptables et financiers des organismes nationaux, après avoir établi les comptes annuels de leur organisme puis centralisé et validé les comptes annuels des organismes de base, établissent les comptes combinés annuels des branches, de l'activité de recouvrement ou du régime qu'ils gèrent.

Le directeur comptable et financier de l'organisme national, d'une part, s'assure que les écritures mentionnées au deuxième alinéa de l'article L. 114-6 sont justifiées par des estimations produites par l'organisme national après les échéances d'établissement et de centralisation des comptes annuels des organismes de base et ne concernent pas les dépréciations d'éléments d'actif du bilan, et d'autre part, fournit une information adaptée dans l'annexe aux comptes annuels de l'organisme national.

V.-Les documents mentionnés aux II, III et IV sont transmis sous la forme et dans les conditions fixées par arrêté.

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Les comptes annuels relatifs aux opérations du régime établis par les caisses de mutualité sociale agricole sont communiqués au ministre chargé de l'agriculture dans le délai prescrit à l'article R. 114-6-1 du code de la sécurité sociale. Les comptes annuels relatifs aux opérations du régime établis par la caisse centrale de la Mutualité sociale agricole, y compris ceux afférents au fonds de réserve, sont communiqués respectivement au ministre chargé de l'agriculture et aux autres services de l'Etat dans les conditions définies à l'article D. 114-4-2 du code de la sécurité sociale.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2023-1030 du 7 novembre 2023 relatif à la transmission aux autorités compétentes des rapports des commissaires aux comptes au titre de la certification des comptes des organismes nationaux de sécurité sociale)