{ "article": { "LEGIARTI000006711828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "58", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006711828", "URL": "article/LEGI/ARTI/00/00/06/71/18/LEGIARTI000006711828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFECDXXXXXX058AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006745662", "@num": "L931-31-1", "#text": "Code de la sécurité sociale. - art. L931-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745666", "@num": "L931-33", "#text": "Code de la sécurité sociale. - art. L931-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745913", "@num": "L951-6", "#text": "Code de la sécurité sociale. - art. L951-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745918", "@num": "L951-6-1", "#text": "Code de la sécurité sociale. - art. L951-6-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006140957", "@fin": "2999-01-01", "#text": "Chapitre Ier : Surveillance des établissements de crédit, des entreprises d'investissement, des entreprises d'assurance et des institutions de prévoyance.", "@debut": "1999-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125910", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives à la surveillance des établissements de crédit des entreprises d'investissement, des entreprises d'assurance et des institutions de prévoyance et à la coopération entre autorités de contrôle", "@debut": "1999-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006104473", "@fin": "2999-01-01", "#text": "Seconde partie : Du renforcement de la sécurité financière", "@debut": "1999-06-29" } ] }, "@cid": "JORFTEXT000000395772", "@nor": "ECOX9800113L", "@num": "99-532", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 99-532 du 25 juin 1999 relative à l'épargne et à la sécurité financière (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000395772", "@c_titre_court": "Loi n°99-532 du 25 juin 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-532 du 25 juin 1999 relative à l'épargne et à la sécurité financière", "@debut": "1999-06-29", "@id_txt": "LEGITEXT000005628112", "@c_titre_court": "Loi n° 99-532 du 25 juin 1999" } ], "@date_publi": "1999-06-29", "@date_signature": "1999-06-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006711828", "@fin": "2999-01-01", "@num": "58", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006745662": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-31-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745662", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745662.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L31BXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-8-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006759885", "@num": "1", "#text": "Ordonnance n°2001-767 du 29 août 2001 - art. 1 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772343", "@nortexte": "MESX0100100R", "@numtexte": "2001-767", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172870", "@fin": "2006-06-24", "#text": "Section 10 : Régime financier", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006745662", "@fin": "2001-08-31", "@num": "L931-31-1", "@etat": "ABROGE", "@debut": "1999-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un arrêté du ministre chargé de la sécurité sociale détermine les règles de solvabilité que doivent respecter, sur la base de leurs comptes combinés ou consolidés, les institutions de prévoyance qui sont soumises à l'obligation prévue à l'article L. 931-34.
\n
Lorsque les institutions de prévoyance font usage de la dispense prévue à l'article 357-8-1 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, ces règles de solvabilité sont déterminées à partir des éléments des comptes combinés ou consolidés que ces institutions auraient présentés si elles n'avaient pas fait usage de la dispense.
" } }, "LEGIARTI000006745666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745666", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745666.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L33AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006790516", "@num": "2", "#text": "Arrêté du 20 mai 1996 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377323", "@nortexte": "TASS9621532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006745665", "@fin": "1999-06-29", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745666", "@fin": "2005-12-16", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745667", "@fin": "2006-06-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745668", "@fin": "2009-01-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142996", "@fin": "2010-01-23", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740342", "@fin": "2013-07-28", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897681", "@fin": "2016-01-01", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438930", "@fin": "2999-01-01", "@num": "L931-33", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un règlement du Comité de la réglementation comptable définit les règles comptables qui s'appliquent aux institutions de prévoyance. Un décret en Conseil d'Etat détermine la nature et la périodicité des informations qu'elles doivent transmettre à la commission de contrôle instituée par l'article L. 951-1.
\n
" } }, "LEGIARTI000006745669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745669", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745669.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L34AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006746012", "@num": "9", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. A933-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739883", "@num": "D931-35", "#text": "Code de la sécurité sociale. - art. D931-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029317553", "@num": "L931-15-1", "#text": "Code de la sécurité sociale. - art. L931-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029317566", "@num": "L931-15-2", "#text": "Code de la sécurité sociale. - art. L931-15-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745662", "@num": "L931-31-1", "#text": "Code de la sécurité sociale. - art. L931-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030435469", "@num": "L931-33-2", "#text": "Code de la sécurité sociale. - art. L931-33-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539676", "@num": "L931-34-1", "#text": "Code de la sécurité sociale. - art. L931-34-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387691", "@num": "L931-36", "#text": "Code de la sécurité sociale. - art. L931-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745917", "@num": "L951-6", "#text": "Code de la sécurité sociale. - art. L951-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142985", "@num": "R922-48", "#text": "Code de la sécurité sociale. - art. R922-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716508", "@num": "R931-10-11-3", "#text": "Code de la sécurité sociale. - art. R931-10-11-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924158", "@num": "R931-10-21-1", "#text": "Code de la sécurité sociale. - art. R931-10-21-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716579", "@num": "R931-10-34", "#text": "Code de la sécurité sociale. - art. R931-10-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898842", "@num": "R931-43-1", "#text": "Code de la sécurité sociale. - art. R931-43-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716590", "@num": "R933-2", "#text": "Code de la sécurité sociale. - art. R933-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898713", "@num": "R933-3", "#text": "Code de la sécurité sociale. - art. R933-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716612", "@num": "R933-4", "#text": "Code de la sécurité sociale. - art. R933-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755240", "@num": "R933-8", "#text": "Code de la sécurité sociale. - art. R933-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027645921", "@num": "L3344-1", "#text": "Code du travail - art. L3344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649490", "@num": "L444-3", "#text": "Code du travail - art. L444-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872949", "@num": "256 C", "#text": "Code général des impôts, CGI. - art. 256 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006745669", "@fin": "2001-08-31", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745670", "@fin": "2004-11-16", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745671", "@fin": "2006-06-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2004-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745672", "@fin": "2009-01-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142991", "@fin": "2016-01-01", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031555771", "@fin": "2015-11-21", "@num": "L931-34", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438922", "@fin": "2999-01-01", "@num": "L931-34", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement du comité de la réglementation comptable.
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Lorsque deux ou plusieurs institutions de prévoyance ou entreprises visées au premier alinéa de l'article L. 345-2 du code des assurances constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elle établit et publie des comptes combinés. Un décret détermine celle des institutions ou entreprises sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des institutions et entreprises concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du Comité de la réglementation comptable.
" } }, "LEGIARTI000006745913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745913", "URL": "article/LEGI/ARTI/00/00/06/74/59/LEGIARTI000006745913.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X951L06AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757948", "@num": "18", "#text": "Loi n°94-678 du 8 août 1994 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006744421", "@num": "L732-15", "#text": "Code de la sécurité sociale. - art. L732-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744421", "@num": "L732-15", "#text": "Code de la sécurité sociale. - art. L732-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745922", "@num": "L951-6-1", "#text": "Code de la sécurité sociale. - art. L951-6-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006141706", "@fin": "2006-06-24", "#text": "Titre 5 : Contrôle des institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006745912", "@fin": "1999-06-29", "@num": "L951-6", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745913", "@fin": "2003-08-02", "@num": "L951-6", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745914", "@fin": "2004-11-16", "@num": "L951-6", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745915", "@fin": "2005-12-16", "@num": "L951-6", "@etat": "MODIFIE", "@debut": "2004-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745916", "@fin": "2006-06-24", "@num": "L951-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006745917", "@fin": "2010-01-23", "@num": "L951-6", "@etat": "ABROGE", "@debut": "2006-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission peut demander aux commissaires aux comptes d'une institution tout renseignement sur l'activité de celle-ci. Les commissaires aux comptes sont alors déliés, à son égard, du secret professionnel.
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Les commissaires aux comptes sont tenus de signaler dans les meilleurs délais à la commission tout fait ou décision concernant l'institution visée à l'alinéa précédent, dont ils ont eu connaissance dans l'exercice de leur mission, de nature :
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- à constituer une violation des dispositions du chapitre Ier du titre III du livre IX ou du présent titre et susceptible d'avoir des effets significatifs sur la situation financière, le résultat ou le patrimoine ;
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- à porter atteinte à la continuité de son exploitation ;
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- ou à entraîner le refus de la certification de ses comptes ou l'émission de réserves.
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La même obligation s'applique aux faits et aux décisions dont ils viendraient à avoir connaissance dans l'exercice de leur mission de commissaires aux comptes dans une entreprise filiale de l'institution de prévoyance ou dans une institution ou entreprise relevant du second alinéa de l'article L. 931-34.
\n
La responsabilité des commissaires aux comptes ne peut être engagée pour les informations ou divulgations de faits auxquelles ils procèdent en exécution des obligations imposées par le présent article.
" } }, "LEGIARTI000006745918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745918", "URL": "article/LEGI/ARTI/00/00/06/74/59/LEGIARTI000006745918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X951L06BXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 227", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006796312", "@num": "R510-2-1", "#text": "Code de la mutualité - art. R510-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745584", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745912", "@num": "L951-6", "#text": "Code de la sécurité sociale. - art. L951-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755282", "@num": "R951-3-3", "#text": "Code de la sécurité sociale. - art. R951-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749232", "@num": "R310-16", "#text": "Code des assurances - art. R310-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006141706", "@fin": "2006-06-24", "#text": "Titre 5 : Contrôle des institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006745918", "@fin": "2003-08-02", "@num": "L951-6-1", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745919", "@fin": "2005-09-09", "@num": "L951-6-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745920", "@fin": "2005-12-16", "@num": "L951-6-1", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745921", "@fin": "2006-06-24", "@num": "L951-6-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006745922", "@fin": "2010-01-23", "@num": "L951-6-1", "@etat": "ABROGE", "@debut": "2006-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'elle a connaissance d'une infraction aux dispositions des articles L. 931-13 ou L. 951-6 commise par un commissaire aux comptes d'une institution, la commission de contrôle instituée par l'article L. 951-1 peut demander au tribunal compétent de relever ce commissaire aux comptes de ses fonctions selon les modalités prévues à l'article 227 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales.
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La commission de contrôle peut également dénoncer cette infraction à l'autorité disciplinaire compétente. Elle peut, à cette fin, communiquer les informations qu'elle estime nécessaires.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006745669", "cible": false, "cidtexte": "JORFTEXT000000395772", "id": "LEGIARTI000006711828", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006745666", "cible": false, "cidtexte": "JORFTEXT000000395772", "id": "LEGIARTI000006711828", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006745918", "cible": false, "cidtexte": "JORFTEXT000000395772", "id": "LEGIARTI000006711828", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006745913", "cible": false, "cidtexte": "JORFTEXT000000395772", "id": "LEGIARTI000006711828", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006745662", "cible": false, "cidtexte": "JORFTEXT000000395772", "id": "LEGIARTI000006711828", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006711828", "liens_entrants": true }

Article 58 ENTIEREMENT_MODIF (LOI no 99-532 du 25 juin 1999 relative à l'épargne et à la sécurité financière (1))