{ "article": { "LEGIARTI000006787892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2007-05-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006787892", "URL": "article/LEGI/ARTI/00/00/06/78/78/LEGIARTI000006787892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X331A03AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2007-04-23 art. 1 JORF 2 mai 2007", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000006786107", "@num": "A132-1", "#text": "Code des assurances - art. A132-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787932", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787951", "@num": "A331-7", "#text": "Code des assurances - art. A331-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173963", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156999", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787890", "@fin": "1985-01-01", "@num": "A331-3", "@etat": "ABROGE", "@debut": "1983-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787891", "@fin": "2007-05-02", "@num": "A331-3", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787892", "@fin": "2016-01-01", "@num": "A331-3", "@etat": "ABROGE", "@debut": "2007-05-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant minimal de la participation aux bénéfices techniques et financiers des entreprises pratiquant les opérations mentionnées au 1° de l'article L. 310-1 est déterminé pour les contrats individuels et collectifs de toute nature, conformément aux articles A. 331-4 à A. 331-9-1.
\n
Les articles A. 331-4 à A. 331-8 ne s'appliquent pas aux contrats à capital variable.
" } }, "LEGIARTI000006786107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-26", "DATE_DEBUT": "1995-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006786107", "URL": "article/LEGI/ARTI/00/00/06/78/61/LEGIARTI000006786107.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X132A01AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1984-12-21 art. 3 JORF 26 décembre 1984", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1993-03-19 art. 1 JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1995-03-28 art. 1 JORF 7 avril 1995 en vigueur le 1er juin 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1995-10-23 art. 5 II JORF 25 octobre 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006324251", "@num": "4", "#text": "Décret n°83-326 du 21 avril 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877950", "@numtexte": "83-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006327271", "@num": "6", "#text": "Arrêté du 21 avril 1983 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069814", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000039801948", "@num": "A132-1-1", "#text": "Code des assurances - art. A132-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786347", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786358", "@num": "A132-12", "#text": "Code des assurances - art. A132-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514715", "@num": "A132-18", "#text": "Code des assurances - art. A132-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514611", "@num": "A132-3", "#text": "Code des assurances - art. A132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026806627", "@num": "A335-1", "#text": "Code des assurances - art. A335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514083", "@num": "A385-2", "#text": "Code des assurances - art. A385-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050653521", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173824", "@fin": "2006-06-26", "#text": "Section III : Participation aux bénéfices techniques et financiers.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786107", "@fin": "2006-06-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786108", "@fin": "2006-08-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786109", "@fin": "2007-05-02", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786110", "@fin": "2017-09-07", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035514601", "@fin": "2999-01-01", "@num": "A132-1", "@etat": "VIGUEUR", "@debut": "2017-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tarifs pratiqués par les entreprises pratiquant des opérations mentionnées au 1° de l'article L. 310-1 doivent être établis d'après un taux au plus égal à 75 p. 100 du taux moyen des emprunts de l'Etat français calculé sur une base semestrielle sans pouvoir dépasser, au-delà de huit ans, le plus bas des deux taux suivants : 3,5 p. 100 ou 60 p. 100 du taux moyen indiqué ci-dessus. Pour les contrats à primes périodiques ou à capital variable, quelle que soit leur durée, ce taux ne peut excéder le plus bas des deux taux suivants :
\n 3,5 p. 100 ou 60 p. 100 du taux moyen indiqué ci-dessus.
\n
En ce qui concerne les contrats libellés en devises étrangères, le taux d'intérêt technique ne sera pas supérieur à 75 p. 100 du taux moyen des emprunts d'Etat à long terme du pays de la devise concernée calculé sur base semestrielle ou, à défaut, de la référence de taux à long terme pertinente pour la devise concernée et équivalente à la référence retenue pour le franc français.
\n
Pour les contrats au-delà de huit ans, le taux du tarif ne pourra en outre être supérieur au plafond établi par les réglementations en vigueur dans le pays de chaque devise concernée, pour les garanties de même durée, sans pouvoir excéder 60 p. 100 du taux moyen visé à l'alinéa précédent. Il en est de même pour les contrats à primes périodiques.
\n
Pour ce qui est des contrats libellés en écus, le taux d'intérêt technique ne doit pas être supérieur à 75 p. 100 du taux moyen des emprunts de l'Etat français libellés dans cette référence monétaire et calculé sur base semestrielle. Le taux du tarif ne peut en outre excéder, au-delà de huit ans, le plus bas des deux taux suivants :
\n 3,5 p. 100 ou 60 p. 100 du taux moyen des emprunts de l'Etat français libellés dans cette référence monétaire, indiqué ci-dessus. Il en est de même pour les contrats à primes périodiques.
\n
Le taux moyen des emprunts d'Etat à retenir est le plus élevé des deux taux suivants : taux à l'émission et taux de rendement sur le marché secondaire.
\n
Les règles définies au présent article sont à appliquer en fonction des taux en vigueur au moment de la souscription et ne sont pas applicables aux opérations de prévoyance collective visées au chapitre Ier du titre IV du livre IV du code des assurances. Dans le cas de versements non programmés aux termes du contrat, ces règles sont à apprécier au moment de chaque versement.
" } }, "LEGIARTI000006786108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-26", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006786108", "URL": "article/LEGI/ARTI/00/00/06/78/61/LEGIARTI000006786108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X132A01AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-06-27 art. 1 2° 7° JORF 29 juin 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006324251", "@num": "4", "#text": "Décret n°83-326 du 21 avril 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877950", "@numtexte": "83-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006327271", "@num": "6", "#text": "Arrêté du 21 avril 1983 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069814", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000039801948", "@num": "A132-1-1", "#text": "Code des assurances - art. A132-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786347", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786358", "@num": "A132-12", "#text": "Code des assurances - art. A132-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514715", "@num": "A132-18", "#text": "Code des assurances - art. A132-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514611", "@num": "A132-3", "#text": "Code des assurances - art. A132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026806627", "@num": "A335-1", "#text": "Code des assurances - art. A335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514083", "@num": "A385-2", "#text": "Code des assurances - art. A385-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050653521", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173953", "@fin": "2006-08-26", "#text": "Section III : Information du souscripteur", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786107", "@fin": "2006-06-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786108", "@fin": "2006-08-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786109", "@fin": "2007-05-02", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786110", "@fin": "2017-09-07", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035514601", "@fin": "2999-01-01", "@num": "A132-1", "@etat": "VIGUEUR", "@debut": "2017-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tarifs pratiqués par les entreprises pratiquant des opérations mentionnées au 1° de l'article L. 310-1, en ce compris celles mentionnées à l'article L. 143-1 doivent être établis d'après un taux au plus égal à 75 p. 100 du taux moyen des emprunts de l'Etat français calculé sur une base semestrielle sans pouvoir dépasser, au-delà de huit ans, le plus bas des deux taux suivants : 3,5 p. 100 ou 60 p. 100 du taux moyen indiqué ci-dessus. Pour les contrats à primes périodiques ou à capital variable, quelle que soit leur durée, ce taux ne peut excéder le plus bas des deux taux suivants :
\n 3,5 p. 100 ou 60 p. 100 du taux moyen indiqué ci-dessus.
\n
En ce qui concerne les contrats libellés en devises étrangères, le taux d'intérêt technique ne sera pas supérieur à 75 p. 100 du taux moyen des emprunts d'Etat à long terme du pays de la devise concernée calculé sur base semestrielle ou, à défaut, de la référence de taux à long terme pertinente pour la devise concernée et équivalente à la référence retenue pour le franc français.
\n
Pour les contrats au-delà de huit ans, le taux du tarif ne pourra en outre être supérieur au plafond établi par les réglementations en vigueur dans le pays de chaque devise concernée, pour les garanties de même durée, sans pouvoir excéder 60 p. 100 du taux moyen visé à l'alinéa précédent. Il en est de même pour les contrats à primes périodiques.
\n
Pour ce qui est des contrats libellés en écus, le taux d'intérêt technique ne doit pas être supérieur à 75 p. 100 du taux moyen des emprunts de l'Etat français libellés dans cette référence monétaire et calculé sur base semestrielle. Le taux du tarif ne peut en outre excéder, au-delà de huit ans, le plus bas des deux taux suivants :
\n 3,5 p. 100 ou 60 p. 100 du taux moyen des emprunts de l'Etat français libellés dans cette référence monétaire, indiqué ci-dessus. Il en est de même pour les contrats à primes périodiques.
\n
Le taux moyen des emprunts d'Etat à retenir est le plus élevé des deux taux suivants : taux à l'émission et taux de rendement sur le marché secondaire.
\n
Les règles définies au présent article sont à appliquer en fonction des taux en vigueur au moment de la souscription et ne sont pas applicables aux opérations de prévoyance collective visées au chapitre Ier du titre IV du livre IV du code des assurances. Dans le cas de versements non programmés aux termes du contrat, ces règles sont à apprécier au moment de chaque versement.
" } }, "LEGIARTI000006786109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-02", "DATE_DEBUT": "2006-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006786109", "URL": "article/LEGI/ARTI/00/00/06/78/61/LEGIARTI000006786109.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X132A01AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-08-01 art. 1 1° JORF 26 août 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006324251", "@num": "4", "#text": "Décret n°83-326 du 21 avril 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877950", "@numtexte": "83-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006327271", "@num": "6", "#text": "Arrêté du 21 avril 1983 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069814", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000039801948", "@num": "A132-1-1", "#text": "Code des assurances - art. A132-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786347", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786358", "@num": "A132-12", "#text": "Code des assurances - art. A132-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514715", "@num": "A132-18", "#text": "Code des assurances - art. A132-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514611", "@num": "A132-3", "#text": "Code des assurances - art. A132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026806627", "@num": "A335-1", "#text": "Code des assurances - art. A335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514083", "@num": "A385-2", "#text": "Code des assurances - art. A385-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050653521", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173825", "@fin": "2007-05-02", "#text": "Section III : Information du souscripteur", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786107", "@fin": "2006-06-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786108", "@fin": "2006-08-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786109", "@fin": "2007-05-02", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786110", "@fin": "2017-09-07", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035514601", "@fin": "2999-01-01", "@num": "A132-1", "@etat": "VIGUEUR", "@debut": "2017-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tarifs pratiqués par les entreprises pratiquant des opérations mentionnées au 1° de l'article L. 310-1, en ce compris celles mentionnées à l'article L. 143-1 doivent être établis d'après un taux au plus égal à 75 % du taux moyen des emprunts de l'Etat français calculé sur une base semestrielle sans pouvoir dépasser, au-delà de huit ans, le plus bas des deux taux suivants : 3,5 % ou 60 % du taux moyen indiqué ci-dessus. Pour les contrats à primes périodiques ou à capital variable, quelle que soit leur durée, ce taux ne peut excéder le plus bas des deux taux suivants : 3,5 % ou 60 % du taux moyen indiqué ci-dessus.
\n
En ce qui concerne les contrats libellés en devises étrangères, le taux d'intérêt technique ne sera pas supérieur à 75 % du taux moyen des emprunts d'Etat à long terme du pays de la devise concernée calculé sur base semestrielle ou, à défaut, de la référence du taux à long terme pertinente pour la devise concernée et équivalente à la référence retenue pour l'euro.
\n
Pour les contrats au-delà de huit ans, le taux du tarif ne pourra en outre être supérieur au plafond établi par les réglementations en vigueur dans le pays de chaque devise concernée, pour les garanties de même durée, sans pouvoir excéder 60 % du taux moyen visé à l'alinéa précédent. Il en est de même pour les contrats à primes périodiques.
\n
Le taux moyen des emprunts d'Etat à retenir est le plus élevé des deux taux suivants : taux à l'émission et taux de rendement sur le marché secondaire.
\n
Les règles définies au présent article sont à appliquer en fonction des taux en vigueur au moment de la souscription et ne sont pas applicables aux opérations de prévoyance collective visées au chapitre Ier du titre IV du livre IV du code des assurances. Dans le cas de versements non programmés aux termes du contrat, ces règles sont à apprécier au moment de chaque versement.
" } }, "LEGIARTI000006786110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-07", "DATE_DEBUT": "2007-05-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006786110", "URL": "article/LEGI/ARTI/00/00/06/78/61/LEGIARTI000006786110.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X132A01AXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2007-04-23 art. 1 JORF 2 mai 2007", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006324251", "@num": "4", "#text": "Décret n°83-326 du 21 avril 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877950", "@numtexte": "83-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006327271", "@num": "6", "#text": "Arrêté du 21 avril 1983 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069814", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000039801948", "@num": "A132-1-1", "#text": "Code des assurances - art. A132-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786347", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786358", "@num": "A132-12", "#text": "Code des assurances - art. A132-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514715", "@num": "A132-18", "#text": "Code des assurances - art. A132-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514611", "@num": "A132-3", "#text": "Code des assurances - art. A132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026806627", "@num": "A335-1", "#text": "Code des assurances - art. A335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514083", "@num": "A385-2", "#text": "Code des assurances - art. A385-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050653521", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173954", "@fin": "2016-01-20", "#text": "Section III : Information du souscripteur et tarification", "@debut": "2007-05-02" }, { "@id": "LEGISCTA000031878248", "@fin": "2999-01-01", "#text": "Section III : Information du souscripteur et du bénéficiaire et tarification", "@debut": "2016-01-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786107", "@fin": "2006-06-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786108", "@fin": "2006-08-26", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786109", "@fin": "2007-05-02", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006786110", "@fin": "2017-09-07", "@num": "A132-1", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035514601", "@fin": "2999-01-01", "@num": "A132-1", "@etat": "VIGUEUR", "@debut": "2017-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tarifs pratiqués par les entreprises pratiquant des opérations mentionnées au 1° de l'article L. 310-1, en ce compris celles mentionnées à l'article L. 143-1 doivent être établis d'après un taux au plus égal à 75 % du taux moyen des emprunts de l'Etat français calculé sur une base semestrielle sans pouvoir dépasser, au-delà de huit ans, le plus bas des deux taux suivants : 3,5 % ou 60 % du taux moyen indiqué ci-dessus. Pour les contrats à primes périodiques ou à capital variable, quelle que soit leur durée, ce taux ne peut excéder le plus bas des deux taux suivants : 3,5 % ou 60 % du taux moyen indiqué ci-dessus.
\n
En ce qui concerne les contrats libellés en devises étrangères, le taux d'intérêt technique ne sera pas supérieur à 75 % du taux moyen des emprunts d'Etat à long terme du pays de la devise concernée calculé sur base semestrielle ou, à défaut, de la référence du taux à long terme pertinente pour la devise concernée et équivalente à la référence retenue pour l'euro.
\n
Pour les contrats au-delà de huit ans, le taux du tarif ne pourra en outre être supérieur au plafond établi par les réglementations en vigueur dans le pays de chaque devise concernée, pour les garanties de même durée, sans pouvoir excéder 60 % du taux moyen visé à l'alinéa précédent. Il en est de même pour les contrats à primes périodiques.
\n
Le taux moyen des emprunts d'Etat à retenir est le plus élevé des deux taux suivants : taux à l'émission et taux de rendement sur le marché secondaire.
\n
Les règles définies au présent article sont à appliquer en fonction des taux en vigueur au moment de la souscription et ne sont pas applicables aux opérations de prévoyance collective visées au chapitre Ier du titre IV du livre IV du code des assurances. Dans le cas de versements non programmés aux termes du contrat, ces règles sont à apprécier au moment de chaque versement.
" } }, "LEGIARTI000006787930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006787930", "URL": "article/LEGI/ARTI/00/00/06/78/79/LEGIARTI000006787930.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X331A04AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1952-05-27 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1993-03-19 art. 15 JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000028657540", "@num": "1", "#text": "Arrêté du 17 février 2014 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028655798", "@nortexte": "EFIT1402722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006786130", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022616078", "@num": "A331-5", "#text": "Code des assurances - art. A331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888859", "@num": "A331-6", "#text": "Code des assurances - art. A331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787954", "@num": "A331-8", "#text": "Code des assurances - art. A331-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816242", "@num": "R*331-4", "#text": "Code des assurances - art. R*331-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173853", "@fin": "2007-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156999", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787930", "@fin": "1993-07-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787931", "@fin": "2006-07-27", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787932", "@fin": "2007-05-02", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2006-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787933", "@fin": "2008-11-10", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757727", "@fin": "2011-11-26", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024850933", "@fin": "2014-09-14", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029451505", "@fin": "2016-01-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "2014-09-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les primes des contrats d'assurances sur la vie payées d'avance à la date de l'inventaire en sus des fractions échues doivent être portées en provision mathématique pour leur montant brut, diminué de la commission d'encaissement, escompté au taux du tarif.
\n
" } }, "LEGIARTI000006787931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-27", "DATE_DEBUT": "1995-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006787931", "URL": "article/LEGI/ARTI/00/00/06/78/79/LEGIARTI000006787931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X331A04AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1952-05-27 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1994-08-08 art. 10 II JORF 23 août 1994", "@sens": "source", "@typelien": "TRANSFERT" }, { "#text": "Arrêté 1995-10-23 art. 2 JORF 25 octobre 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000028657540", "@num": "1", "#text": "Arrêté du 17 février 2014 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028655798", "@nortexte": "EFIT1402722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006786130", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022616078", "@num": "A331-5", "#text": "Code des assurances - art. A331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888859", "@num": "A331-6", "#text": "Code des assurances - art. A331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787954", "@num": "A331-8", "#text": "Code des assurances - art. A331-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173853", "@fin": "2007-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156999", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787930", "@fin": "1993-07-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787931", "@fin": "2006-07-27", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787932", "@fin": "2007-05-02", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2006-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787933", "@fin": "2008-11-10", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757727", "@fin": "2011-11-26", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024850933", "@fin": "2014-09-14", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029451505", "@fin": "2016-01-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "2014-09-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les opérations de chaque entreprise mentionnées au 1° de l'article L. 310-1, le montant minimal de la participation aux bénéfices à attribuer au titre d'un exercice est déterminé globalement à partir d'un compte de participation aux résultats.
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Ce compte comporte, pour les contrats mentionnés à l'article A. 331-3, les éléments de dépenses et de recettes concernant les catégories 1, 2, 3, 4, 5, 7 et 10 de l'article A. 344-2 et figurant, à l'annexe à l'article A. 344-3, dans la ventilation de l'ensemble des produits et charges des opérations par catégorie (point 2.2, \"Catégories 1 à 19\", du modèle d'annexe), aux sous-totaux \"A. - Solde de souscription\" et \"B. - Charges d'acquisition et de gestion nettes\". Il comporte également en dépenses la participation de l'assureur aux bénéfices de la gestion technique, qui est constituée par 10 p. 100 du solde créditeur des éléments précédents.
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Il est ajouté en recette du compte de participation aux résultats une part des produits financiers. Cette part est égale à 85 % du solde d'un compte financier comportant les éléments prévus à l'article A. 331-6. Le compte de participation aux résultats comporte en outre les sommes correspondant aux \"solde de réassurance cédée\", calculées conformément aux dispositions de l'article A. 331-8 et, s'il y a lieu, le solde débiteur du compte de participation aux résultats de l'exercice précédent.
" } }, "LEGIARTI000006787932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-02", "DATE_DEBUT": "2006-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006787932", "URL": "article/LEGI/ARTI/00/00/06/78/79/LEGIARTI000006787932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X331A04AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1952-05-27 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-07-26 art. 1 4° JORF 27 juillet 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000028657540", "@num": "1", "#text": "Arrêté du 17 février 2014 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028655798", "@nortexte": "EFIT1402722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006786130", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022616078", "@num": "A331-5", "#text": "Code des assurances - art. A331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888859", "@num": "A331-6", "#text": "Code des assurances - art. A331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787954", "@num": "A331-8", "#text": "Code des assurances - art. A331-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812021", "@num": "R142-10", "#text": "Code des assurances - art. R142-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819685", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173963", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156999", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787930", "@fin": "1993-07-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787931", "@fin": "2006-07-27", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787932", "@fin": "2007-05-02", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2006-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787933", "@fin": "2008-11-10", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757727", "@fin": "2011-11-26", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024850933", "@fin": "2014-09-14", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029451505", "@fin": "2016-01-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "2014-09-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour les opérations de chaque entreprise mentionnées au 1° de l'article L. 310-1, le montant minimal de la participation aux bénéfices à attribuer au titre d'un exercice est déterminé globalement à partir d'un compte de participation aux résultats.
\n
Ce compte comporte, pour les contrats mentionnés à l'article A. 331-3, les éléments de dépenses et de recettes concernant les catégories 1, 2, 3, 4, 5, 7 et 10 de l'article A. 344-2 et figurant, à l'annexe à l'article A. 344-3, dans la ventilation de l'ensemble des produits et charges des opérations par catégorie (point 2.2, \"Catégories 1 à 19\", du modèle d'annexe), aux sous-totaux \"A. - Solde de souscription\" et \"B. - Charges d'acquisition et de gestion nettes\". Il comporte également en dépenses la participation de l'assureur aux bénéfices de la gestion technique, qui est constituée par 10 % du solde créditeur des éléments précédents.
\n
Il est ajouté en recette du compte de participation aux résultats une part des produits financiers. Cette part est égale à 85 % du solde d'un compte financier comportant les éléments prévus à l'article A. 331-6. Le compte de participation aux résultats comporte en outre les sommes correspondant aux \"solde de réassurance cédée\", calculées conformément aux dispositions de l'article A. 331-8 et, s'il y a lieu, le solde débiteur du compte de participation aux résultats de l'exercice précédent.
\n
II. - a) Pour les contrats relevant de l'article R. 142-2 et ne relevant pas de l'article R. 142-12, le montant de la participation aux bénéfices techniques et financiers mentionnée à l'article R. 342-6 est déterminé à partir d'un compte de participation aux résultats spécifique relatif aux seules opérations relevant de la comptabilité auxiliaire, à l'exclusion des éventuels engagements exprimés en unités de compte.
\n
b) Le compte mentionné au a est établi à la date de chaque échéance, qui est au moins trimestrielle. Ce compte comporte en recettes :
\n
1° Le montant des primes versées et des montants transférés ;
\n
2° Les produits nets des placements ;
\n
3° La variation des plus ou moins-values latentes des actifs du contrat ;
\n
4° Les éventuelles rétrocessions de commission mentionnées à l'article R. 142-10 ;
\n
5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;
\n
Il comporte en dépenses :
\n
1° Les charges des prestations versées aux adhérents et des montants transférés ;
\n
2° Les charges des provisions techniques, y compris celles résultant d'écarts actuariels des provisions mathématiques, avant attribution de participation aux résultats ;
\n
3° Les frais mentionnés au V de l'article R. 142-10, à l'exception de ceux mentionnés au d dudit V ;
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4° Le cas échéant, le solde débiteur net de déduction de l'exercice précédent ;
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5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;
\n
Le compte de participation aux résultats comporte en outre les sommes correspondant au solde de réassurance cédée calculées conformément à l'article A. 331-8.
\n
Le montant de la participation aux résultats est le solde créditeur du compte de participation aux résultats défini au présent II.
\n
Pour l'application du d du V de l'article R. 142-10, et lorsque ne sont pas appliqués les frais mentionnés au f dudit V, ce montant peut être diminué d'au plus 15 % dudit solde.
\n
Lorsque ce compte présente un solde débiteur, ce solde est reporté en dépenses du compte de participation aux résultats arrêté à l'échéance suivante, déduction faite de la part de ce solde qui peut être compensée par reprise sur la provision de diversification dans la limite de la valeur minimale de cette provision mentionnée à l'article R. 142-5.
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c) L'attribution et la répartition entre les adhérents des résultats techniques et financiers du contrat s'effectuent par la revalorisation des engagements de rente ou de capital exprimés en euros ou par l'affectation à la provision de diversification, soit au moyen de la revalorisation de la valeur de la part ou soit au moyen de l'affectation de parts nouvelles aux adhérents.
\n
La revalorisation des engagements de rente ou de capital exprimés en euros est déterminée selon un taux identique pour tous les adhérents, net du taux retenu pour l'établissement du tarif de chaque adhérent. Elle ne peut être modulée en prenant en compte les différences de résultats techniques des comptes des participants dont les droits individuels ont été liquidés et de ceux dont les droits individuels sont en cours de constitution.
" } }, "LEGIARTI000006787933": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2007-05-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006787933", "URL": "article/LEGI/ARTI/00/00/06/78/79/LEGIARTI000006787933.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X331A04AXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1952-05-27 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2007-04-23 art. 1 JORF 2 mai 2007", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000028657540", "@num": "1", "#text": "Arrêté du 17 février 2014 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028655798", "@nortexte": "EFIT1402722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006786130", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022616078", "@num": "A331-5", "#text": "Code des assurances - art. A331-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888859", "@num": "A331-6", "#text": "Code des assurances - art. A331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787954", "@num": "A331-8", "#text": "Code des assurances - art. A331-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788458", "@num": "A334-3", "#text": "Code des assurances - art. A334-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812021", "@num": "R142-10", "#text": "Code des assurances - art. R142-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819685", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L310-1, A344-2, A344-3, annexe, A334-3, A331-6, A331-8, R142-2, R142-12, R342-6, R142-10, R142-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173963", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156999", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006787930", "@fin": "1993-07-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787931", "@fin": "2006-07-27", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787932", "@fin": "2007-05-02", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2006-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006787933", "@fin": "2008-11-10", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2007-05-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757727", "@fin": "2011-11-26", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024850933", "@fin": "2014-09-14", "@num": "A331-4", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029451505", "@fin": "2016-01-01", "@num": "A331-4", "@etat": "ABROGE", "@debut": "2014-09-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour les opérations de chaque entreprise mentionnées au 1° de l'article L. 310-1 autres que celles mentionnées aux catégories 8 à 13 de l'article A. 344-2, le montant minimal de la participation aux bénéfices à attribuer au titre d'un exercice est déterminé globalement à partir d'un compte de participation aux résultats.
\n
Ce compte comporte les éléments de dépenses et de recettes concernant les catégories 1, 2, 3, 4, 5, 6 et 7 de l'article A. 344-2 et figurant, à l'annexe à l'article A. 344-3, dans la ventilation de l'ensemble des produits et charges des opérations par catégorie (point 2.2, \"Catégories 1 à 19\", du modèle d'annexe), aux sous-totaux \"A. - Solde de souscription\" et \"B. - Charges d'acquisition et de gestion nettes\". Le compte comprend également pour les contrats relevant de la catégorie 6 de l'article A. 344-2 les éléments de dépenses et de recettes concernant les garanties accessoires correspondant à la catégorie 21 dudit article et figurant, à l'annexe à l'article A. 334-3, dans la ventilation de l'ensemble des opérations par catégories (point 2.2, \"Catégories 20 à 39\", du modèle d'annexe) aux sous-totaux \"A. - Solde de souscription\" et \"B. - Charges d'acquisition et de gestion nettes\", dès lors que le solde de ces éléments de dépenses et de recettes est débiteur. Toutefois, ce solde débiteur ne s'impute qu'à hauteur maximale du solde créditeur de la catégorie 6, le solde non imputé pouvant s'imputer dans les mêmes conditions au titre d'un exercice ultérieur. Le compte de participation comporte également en dépenses la participation de l'assureur aux bénéfices de la gestion technique, qui est constituée par le montant le plus élevé entre 10 % du solde créditeur des éléments précédents et 4,5 % des primes annuelles correspondant aux opérations relevant des catégories 3 et 6 de l'article A. 344-2.
\n
Il est ajouté en recette du compte de participation aux résultats une part des produits financiers. Cette part est égale à 85 % du solde d'un compte financier comportant les éléments prévus à l'article A. 331-6. Le compte de participation aux résultats comporte en outre les sommes correspondant aux \"solde de réassurance cédée\", calculées conformément aux dispositions de l'article A. 331-8 et, s'il y a lieu, le solde débiteur du compte de participation aux résultats de l'exercice précédent.
\n
II. - a) Pour les contrats relevant de l'article R. 142-2 et ne relevant pas de l'article R. 142-12, le montant de la participation aux bénéfices techniques et financiers mentionnée à l'article R. 342-6 est déterminé à partir d'un compte de participation aux résultats spécifique relatif aux seules opérations relevant de la comptabilité auxiliaire, à l'exclusion des éventuels engagements exprimés en unités de compte.
\n
b) Le compte mentionné au a est établi à la date de chaque échéance, qui est au moins trimestrielle. Ce compte comporte en recettes :
\n
1° Le montant des primes versées et des montants transférés ;
\n
2° Les produits nets des placements ;
\n
3° La variation des plus ou moins-values latentes des actifs du contrat ;
\n
4° Les éventuelles rétrocessions de commission mentionnées à l'article R. 142-10 ;
\n
5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;
\n
Il comporte en dépenses :
\n
1° Les charges des prestations versées aux adhérents et des montants transférés ;
\n
2° Les charges des provisions techniques, y compris celles résultant d'écarts actuariels des provisions mathématiques, avant attribution de participation aux résultats ;
\n
3° Les frais mentionnés au V de l'article R. 142-10, à l'exception de ceux mentionnés au d dudit V ;
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4° Le cas échéant, le solde débiteur net de déduction de l'exercice précédent ;
\n
5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;
\n
Le compte de participation aux résultats comporte en outre les sommes correspondant au solde de réassurance cédée calculées conformément à l'article A. 331-8.
\n
Le montant de la participation aux résultats est le solde créditeur du compte de participation aux résultats défini au présent II.
\n
Pour l'application du d du V de l'article R. 142-10, et lorsque ne sont pas appliqués les frais mentionnés au f dudit V, ce montant peut être diminué d'au plus 15 % dudit solde.
\n
Lorsque ce compte présente un solde débiteur, ce solde est reporté en dépenses du compte de participation aux résultats arrêté à l'échéance suivante, déduction faite de la part de ce solde qui peut être compensée par reprise sur la provision de diversification dans la limite de la valeur minimale de cette provision mentionnée à l'article R. 142-5.
\n
c) L'attribution et la répartition entre les adhérents des résultats techniques et financiers du contrat s'effectuent par la revalorisation des engagements de rente ou de capital exprimés en euros ou par l'affectation à la provision de diversification, soit au moyen de la revalorisation de la valeur de la part ou soit au moyen de l'affectation de parts nouvelles aux adhérents.
\n
La revalorisation des engagements de rente ou de capital exprimés en euros est déterminée selon un taux identique pour tous les adhérents, net du taux retenu pour l'établissement du tarif de chaque adhérent. Elle ne peut être modulée en prenant en compte les différences de résultats techniques des comptes des participants dont les droits individuels ont été liquidés et de ceux dont les droits individuels sont en cours de constitution.
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R310-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233968", "@num": "R310-6-1", "#text": "Code des assurances - art. R310-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888550", "@num": "R321-1", "#text": "Code des assurances - art. R321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030561782", "@num": "R321-1-1", "#text": "Code des assurances - art. R321-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749305", "@num": "R321-23", "#text": "Code des assurances - art. 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Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation.
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Sont soumises à ce contrôle :
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1° Les entreprises qui contractent des engagements dont l'exécution dépend de la durée de la vie humaine, à l'exception des sociétés de secours mutuels et des institutions de prévoyance publiques ou privées régies par des lois spéciales ;
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2° Les entreprises de toute nature qui s'engagent à verser un capital en cas de mariage ou de naissance d'enfants ;
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3° Les entreprises qui font appel à l'épargne en vue de la capitalisation et contractent, en échange de versements uniques ou périodiques, directs ou indirects, des engagements déterminés ;
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4° Les entreprises ayant pour objet l'acquisition d'immeubles au moyen de la constitution de rentes viagères ;
\n
5° Les entreprises d'assurances de toute nature ; toutefois, les entreprises ayant exclusivement pour objet la réassurance ne sont pas soumises au contrôle de l'Etat ;
\n
6° Les entreprises qui font appel à l'épargne dans le but de réunir les sommes versées par leurs adhérents, soit en vue de les affecter à des comptes de dépôt portant intérêt, soit en vue de la capitalisation en commun, en les faisant participer aux bénéfices d'autres sociétés qu'elles gèrent ou administrent directement ou indirectement.
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Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation.
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Sont soumises à ce contrôle :
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1° Les entreprises qui contractent des engagements dont l'exécution dépend de la durée de la vie humaine, à l'exception des sociétés de secours mutuels et des institutions de prévoyance publiques ou privées régies par des lois spéciales ;
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2° Les entreprises de toute nature qui s'engagent à verser un capital en cas de mariage ou de naissance d'enfants ;
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3° Les entreprises qui font appel à l'épargne en vue de la capitalisation et contractent, en échange de versements uniques ou périodiques, directs ou indirects, des engagements déterminés ;
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4° Les entreprises ayant pour objet l'acquisition d'immeubles au moyen de la constitution de rentes viagères ;
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5° Les entreprises d'assurances de toute nature ; toutefois, les entreprises ayant exclusivement pour objet la réassurance ne sont pas soumises au contrôle de l'Etat ;
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6° Les entreprises qui font appel à l'épargne dans le but de réunir les sommes versées par leurs adhérents, soit en vue de les affecter à des comptes de dépôt portant intérêt, soit en vue de la capitalisation en commun, en les faisant participer aux bénéfices d'autres sociétés qu'elles gèrent ou administrent directement ou indirectement.
\n
7° Les entreprises exerçant une activité d'assistance.
" } }, "LEGIARTI000006796291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-07-01", "DATE_DEBUT": "1990-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006796291", "URL": "article/LEGI/ARTI/00/00/06/79/62/LEGIARTI000006796291.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X310L01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777061", "@num": "2", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000707718", "#text": "Loi 89-1014 1989-12-31 art. 60 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000707718", "@nortexte": "ECOX8900025L", "@numtexte": "89-1014", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "LEGIARTI000006840036", "@num": "31", "#text": "Loi n°89-1014 du 31 décembre 1989 - 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Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation.
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Sont soumises à ce contrôle :
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1° Les entreprises qui contractent des engagements dont l'exécution dépend de la durée de la vie humaine, à l'exception des sociétés de secours mutuels et des institutions de prévoyance publiques ou privées régies par des lois spéciales ;
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2° Les entreprises de toute nature qui s'engagent à verser un capital en cas de mariage ou de naissance d'enfants ;
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3° Les entreprises qui font appel à l'épargne en vue de la capitalisation et contractent, en échange de versements uniques ou périodiques, directs ou indirects, des engagements déterminés ;
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4° Les entreprises ayant pour objet l'acquisition d'immeubles au moyen de la constitution de rentes viagères ;
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5° Les entreprises d'assurances de toute nature ; toutefois, les entreprises ayant exclusivement pour objet la réassurance ne sont pas soumises au contrôle de l'Etat ;
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6° Les entreprises qui font appel à l'épargne dans le but de réunir les sommes versées par leurs adhérents, soit en vue de les affecter à des comptes de dépôt portant intérêt, soit en vue de la capitalisation en commun, en les faisant participer aux bénéfices d'autres sociétés qu'elles gèrent ou administrent directement ou indirectement.
\n
7° Les entreprises exerçant une activité d'assistance.
" } }, "LEGIARTI000006796292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1994-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006796292", "URL": "article/LEGI/ARTI/00/00/06/79/62/LEGIARTI000006796292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X310L01AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777061", "@num": "2", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006695414", "@num": "1", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000544780", "#text": "Loi 94-5 1994-01-04 art. 41 *champ d'application à Mayotte*", "@sens": "source", "@cidtexte": "JORFTEXT000000544780", "@nortexte": "ECOX9300091L", "@numtexte": "94-5", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-01-04" }, { "@id": "LEGIARTI000006841550", "@num": "8", "#text": "Loi n°94-5 du 4 janvier 1994 - art. 8 () JORF 5 janvier 1994 en vigueur le 1er juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000544780", "@nortexte": "ECOX9300091L", "@numtexte": "94-5", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-04" }, { "@id": "LEGIARTI000006343433", "@num": "10", "#text": "Décret n°95-653 du 9 mai 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006624191", "@num": "55", "#text": "Loi n°97-1051 du 18 novembre 1997 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@id": "LEGIARTI000018949964", "@num": "4", "#text": "Ordonnance n° 2006-1588 du 13 décembre 2006 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000616196", "@nortexte": "SANX0600142R", "@numtexte": "2006-1588", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-12-13" }, { "@id": "LEGIARTI000018983741", "@num": "13", "#text": "Ordonnance n°2008-556\n du 13 juin 2008 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGIARTI000020606406", "@num": "25", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000029122123", "@num": "3", "#text": "Arrêté du 12 juillet 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026393379", "@nortexte": "AFSE1128927A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-12" }, { "@id": "LEGITEXT000027812210", "#text": "Décret n°2013-717\n du 2 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027811529", "@nortexte": "EFIT1314919D", "@numtexte": "2013-717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-02" }, { "@id": "LEGIARTI000035531391", "@num": "5", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029706601", "@nortexte": "FCPT1413821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGITEXT000029922077", "#text": "DÉCRET n°2014-1530 du 17 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920674", "@nortexte": "FCPT1422403D", "@numtexte": "2014-1530", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000030561297", "@num": "19", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000031916658", "@num": "1", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000032253025", "@num": "2", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032754211", "@num": "3", "#text": "Ordonnance n°2016-827 du 23 juin 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032752983", "@nortexte": "FCPT1604110R", "@numtexte": "2016-827", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000032820696", "@num": "1", "#text": "Arrêté du 23 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032795754", "@nortexte": "FCPT1611140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006744397", "@num": "L732-1", "#text": "Code de la sécurité sociale. - 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L732-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035044009", "@num": "2015", "#text": "Code civil - art. 2015 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032820783", "@num": "A123-68-1", "#text": "Code de commerce - art. A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586539", "@num": "L820-1", "#text": "Code de commerce - art. 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Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation. Sont soumises à ce contrôle :
\n
1° les entreprises qui contractent des engagements dont l'exécution dépend de la durée de la vie humaine, s'engagent à verser un capital en cas de mariage ou de naissance d'enfants, ou font appel à l'épargne en vue de la capitalisation et contractent à cet effet des engagements déterminés ;
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2° les entreprises qui couvrent les risques de dommages corporels liés aux accidents et à la maladie ;
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3° les entreprises qui couvrent d'autres risques y compris ceux liés à une activité d'assistance.
\n
Les entreprises ayant exclusivement pour objet la réassurance ne sont pas soumises au contrôle de l'Etat.
\n
Les mutuelles régies par le code de la mutualité, les institutions de retraite et de prévoyance mentionnées à l'article L. 732-1 du code de la sécurité sociale et à l'article 1050 du code rural ne sont pas soumises aux dispositions du présent code.
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Sont également soumises au contrôle de l'Etat les entreprises agréées à la date du 1er janvier 1993 qui font appel à l'épargne en vue de la capitalisation sans souscrire d'engagements déterminés.
" } }, "LEGIARTI000006796293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006796293", "URL": "article/LEGI/ARTI/00/00/06/79/62/LEGIARTI000006796293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X310L01AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777061", "@num": "2", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006695414", "@num": "1", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006757943", "@num": "14", "#text": "Loi n°94-678 du 8 août 1994 - 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L1111-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038886152", "@num": "L1411-1", "#text": "Code de la santé publique - art. L1411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031821741", "@num": "Annexe à l'art. D931-37", "#text": "Code de la sécurité sociale. - art. Annexe à l'art. D931-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739882", "@num": "D931-34", "#text": "Code de la sécurité sociale. - art. D931-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032182001", "@num": "L182-3", "#text": "Code de la sécurité sociale. - art. L182-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038589831", "@num": "L931-2-2", "#text": "Code de la sécurité sociale. - art. L931-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438759", "@num": "L931-9", "#text": "Code de la sécurité sociale. - art. L931-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748023", "@num": "R182-2-8", "#text": "Code de la sécurité sociale. - art. R182-2-8 (V)", "@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": "LEGIARTI000006785919", "@num": "A113-1", "#text": "Code des assurances - art. A113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514601", "@num": "A132-1", "#text": "Code des assurances - art. A132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514666", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043660124", "@num": "A132-11", "#text": "Code des assurances - art. A132-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049818224", "@num": "A132-14", "#text": "Code des assurances - art. A132-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514622", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036754187", "@num": "A132-9-1", "#text": "Code des assurances - art. A132-9-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787248", "@num": "A310-1", "#text": "Code des assurances - art. A310-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787268", "@num": "A310-3", "#text": "Code des assurances - art. A310-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787375", "@num": "A310-5", "#text": "Code des assurances - art. A310-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787335", "@num": "A310-7", "#text": "Code des assurances - art. A310-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757706", "@num": "A321-1", "#text": "Code des assurances - art. A321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787630", "@num": "A322-5", "#text": "Code des assurances - art. A322-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450541", "@num": "A331-10", "#text": "Code des assurances - art. A331-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450544", "@num": "A331-22", "#text": "Code des assurances - art. A331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787892", "@num": "A331-3", "#text": "Code des assurances - art. A331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. 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A343-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888887", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046762532", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757831", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789441", "@num": "A431-5", "#text": "Code des assurances - art. A431-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789646", "@num": "A432-10", "#text": "Code des assurances - art. A432-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006790114", "@num": "A514-1", "#text": "Code des assurances - art. A514-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006790116", "@num": "A514-2", "#text": "Code des assurances - art. 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R310-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233968", "@num": "R310-6-1", "#text": "Code des assurances - art. R310-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888550", "@num": "R321-1", "#text": "Code des assurances - art. R321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030561782", "@num": "R321-1-1", "#text": "Code des assurances - art. R321-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749305", "@num": "R321-23", "#text": "Code des assurances - art. 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L723-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1050", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027349966", "@num": "R173-59", "#text": "Code rural et de la pêche maritime - art. R173-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-06-14 art. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315793", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174320", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157545", "@fin": "2017-11-29", "#text": "Chapitre unique", "@debut": "1976-07-16" }, { "@id": "LEGISCTA000036104411", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2017-11-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142825", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales et contrôle de l'Etat.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796289", "@fin": "1981-01-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796290", "@fin": "1990-07-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1981-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796291", "@fin": "1994-07-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796292", "@fin": "1994-08-10", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1994-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796293", "@fin": "1995-01-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796294", "@fin": "2010-05-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022274643", "@fin": "2016-01-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030437612", "@fin": "2017-04-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034386700", "@fin": "2999-01-01", "@num": "L310-1", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation. Sont soumises à ce contrôle :
\n
1° les entreprises qui contractent des engagements dont l'exécution dépend de la durée de la vie humaine, s'engagent à verser un capital en cas de mariage ou de naissance d'enfants, ou font appel à l'épargne en vue de la capitalisation et contractent à cet effet des engagements déterminés ;
\n
2° les entreprises qui couvrent les risques de dommages corporels liés aux accidents et à la maladie ;
\n
3° les entreprises qui couvrent d'autres risques y compris ceux liés à une activité d'assistance.
\n
Les entreprises ayant exclusivement pour objet la réassurance ne sont pas soumises au contrôle de l'Etat.
\n
Les mutuelles régies par le code de la mutualité, les institutions régies par le livre IX du code de la sécurité sociale et à l'article 1050 du code rural ne sont pas soumises aux dispositions du présent code.
\n
Sont également soumises au contrôle de l'Etat les entreprises agréées à la date du 1er janvier 1993 qui font appel à l'épargne en vue de la capitalisation sans souscrire d'engagements déterminés.
" } }, "LEGIARTI000006796294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006796294", "URL": "article/LEGI/ARTI/00/00/06/79/62/LEGIARTI000006796294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X310L01AXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777061", "@num": "2", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006695414", "@num": "1", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006697995", "@num": "1", "#text": "Loi n°94-679 du 8 août 1994 - art. 1 () JORF 10 août 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698060", "@num": "8", "#text": "Loi n°94-679 du 8 août 1994 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006343433", "@num": "10", "#text": "Décret n°95-653 du 9 mai 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006624191", "@num": "55", "#text": "Loi n°97-1051 du 18 novembre 1997 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@id": "LEGIARTI000018949964", "@num": "4", "#text": "Ordonnance n° 2006-1588 du 13 décembre 2006 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000616196", "@nortexte": "SANX0600142R", "@numtexte": "2006-1588", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-12-13" }, { "@id": "LEGIARTI000018983741", "@num": "13", "#text": "Ordonnance n°2008-556\n du 13 juin 2008 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGIARTI000020606406", "@num": "25", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000029122123", "@num": "3", "#text": "Arrêté du 12 juillet 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026393379", "@nortexte": "AFSE1128927A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-12" }, { "@id": "LEGITEXT000027812210", "#text": "Décret n°2013-717\n du 2 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027811529", "@nortexte": "EFIT1314919D", "@numtexte": "2013-717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-02" }, { "@id": "LEGIARTI000035531391", "@num": "5", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029706601", "@nortexte": "FCPT1413821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGITEXT000029922077", "#text": "DÉCRET n°2014-1530 du 17 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920674", "@nortexte": "FCPT1422403D", "@numtexte": "2014-1530", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000030561297", "@num": "19", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000031916658", "@num": "1", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000032253025", "@num": "2", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032754211", "@num": "3", "#text": "Ordonnance n°2016-827 du 23 juin 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032752983", "@nortexte": "FCPT1604110R", "@numtexte": "2016-827", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000032820696", "@num": "1", "#text": "Arrêté du 23 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032795754", "@nortexte": "FCPT1611140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006585405", "@num": "L727-2", "#text": "Code rural - art. L727-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035044009", "@num": "2015", "#text": "Code civil - art. 2015 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032820783", "@num": "A123-68-1", "#text": "Code de commerce - art. A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586539", "@num": "L820-1", "#text": "Code de commerce - art. L820-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031821329", "@num": "Annexe à l'article D114-11", "#text": "Code de la mutualité - art. Annexe à l'article D114-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387407", "@num": "L111-4-2", "#text": "Code de la mutualité - art. L111-4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757045", "@num": "R213-3", "#text": "Code de la mutualité - art. R213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047291586", "@num": "L1111-3-3", "#text": "Code de la santé publique - art. L1111-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038886152", "@num": "L1411-1", "#text": "Code de la santé publique - art. L1411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031821741", "@num": "Annexe à l'art. D931-37", "#text": "Code de la sécurité sociale. - art. Annexe à l'art. D931-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739882", "@num": "D931-34", "#text": "Code de la sécurité sociale. - art. D931-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032182001", "@num": "L182-3", "#text": "Code de la sécurité sociale. - art. L182-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038589831", "@num": "L931-2-2", "#text": "Code de la sécurité sociale. - art. L931-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438759", "@num": "L931-9", "#text": "Code de la sécurité sociale. - art. L931-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748023", "@num": "R182-2-8", "#text": "Code de la sécurité sociale. - art. R182-2-8 (V)", "@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": "LEGIARTI000006785919", "@num": "A113-1", "#text": "Code des assurances - art. A113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514601", "@num": "A132-1", "#text": "Code des assurances - art. A132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514666", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043660124", "@num": "A132-11", "#text": "Code des assurances - art. A132-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049818224", "@num": "A132-14", "#text": "Code des assurances - art. A132-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514622", "@num": "A132-2", "#text": "Code des assurances - art. A132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036754187", "@num": "A132-9-1", "#text": "Code des assurances - art. A132-9-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787248", "@num": "A310-1", "#text": "Code des assurances - art. A310-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787268", "@num": "A310-3", "#text": "Code des assurances - art. A310-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787375", "@num": "A310-5", "#text": "Code des assurances - art. A310-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787335", "@num": "A310-7", "#text": "Code des assurances - art. A310-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757706", "@num": "A321-1", "#text": "Code des assurances - art. A321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787630", "@num": "A322-5", "#text": "Code des assurances - art. A322-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450541", "@num": "A331-10", "#text": "Code des assurances - art. A331-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450544", "@num": "A331-22", "#text": "Code des assurances - art. 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D533-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043803477", "@num": "D533-13", "#text": "Code monétaire et financier - art. D533-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372427", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044504918", "@num": "L420-16", "#text": "Code monétaire et financier - art. L420-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288946", "@num": "L517-2", "#text": "Code monétaire et financier - art. 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L612-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585255", "@num": "L723-8", "#text": "Code rural - art. L723-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027349966", "@num": "R173-59", "#text": "Code rural et de la pêche maritime - art. R173-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-06-14 art. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315793", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174320", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157545", "@fin": "2017-11-29", "#text": "Chapitre unique", "@debut": "1976-07-16" }, { "@id": "LEGISCTA000036104411", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2017-11-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142825", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales et contrôle de l'Etat.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796289", "@fin": "1981-01-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796290", "@fin": "1990-07-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1981-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796291", "@fin": "1994-07-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796292", "@fin": "1994-08-10", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1994-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796293", "@fin": "1995-01-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796294", "@fin": "2010-05-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022274643", "@fin": "2016-01-01", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030437612", "@fin": "2017-04-08", "@num": "L310-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034386700", "@fin": "2999-01-01", "@num": "L310-1", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation. Sont soumises à ce contrôle :
\n
1° les entreprises qui sous forme d'assurance directe contractent des engagements dont l'exécution dépend de la durée de la vie humaine, s'engagent à verser un capital en cas de mariage ou de naissance d'enfants, ou font appel à l'épargne en vue de la capitalisation et contractent à cet effet des engagements déterminés ;
\n
2° les entreprises qui sous forme d'assurance directe couvrent les risques de dommages corporels liés aux accidents et à la maladie ;
\n
3° les entreprises qui sous forme d'assurance directe couvrent d'autres risques y compris ceux liés à une activité d'assistance.
\n
Les mutuelles régies par le code de la mutualité, les institutions régies par le livre IX du code de la sécurité sociale et à l'article L. 727-2 du code rural ne sont pas soumises aux dispositions du présent code.
\n
Sont également soumises au contrôle de l'Etat les entreprises agréées à la date du 1er janvier 1993 qui font appel à l'épargne en vue de la capitalisation sans souscrire d'engagements déterminés.
" } }, "LEGIARTI000019757727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A331-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-26", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757727", "URL": "article/LEGI/ARTI/00/00/19/75/77/LEGIARTI000019757727.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1952-05-27 art. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000019747655", "@num": "3", "#text": "Arrêté du 7 novembre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000028657540", "@num": "1", "#text": "Arrêté du 17 février 2014 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028655798", "@nortexte": "EFIT1402722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000006786130", "@num": "A132-2", "#text": "Code des assurances - art. 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I-Pour les opérations de chaque entreprise mentionnées au 1° de l'article L. 310-1 autres que celles mentionnées aux catégories 8 à 13 de l'article A. 344-2, le montant minimal de la participation aux bénéfices à attribuer au titre d'un exercice est déterminé globalement à partir d'un compte de participation aux résultats.

Ce compte comporte les éléments de dépenses et de recettes concernant les catégories 1, 2, 3, 4, 5, 6 et 7 de l'article A. 344-2 et figurant, à l'annexe à l'article A. 344-3, dans la ventilation de l'ensemble des produits et charges des opérations par catégorie (point 2.2, \" Catégories 1 à 19 \", du modèle d'annexe), aux sous-totaux \" A.-Solde de souscription \" et \" B.-Charges d'acquisition et de gestion nettes \". Le compte comprend également pour les contrats relevant de la catégorie 6 de l'article A. 344-2 les éléments de dépenses et de recettes concernant les garanties accessoires correspondant à la catégorie 21 dudit article et figurant, à l'annexe à l'article A. 344-3, dans la ventilation de l'ensemble des opérations par catégories (point 2.2, \" Catégories 20 à 39 \", du modèle d'annexe) aux sous-totaux \" A.-Solde de souscription \" et \" B.-Charges d'acquisition et de gestion nettes \", dès lors que le solde de ces éléments de dépenses et de recettes est débiteur. Toutefois, ce solde débiteur ne s'impute qu'à hauteur maximale du solde créditeur de la catégorie 6, le solde non imputé pouvant s'imputer dans les mêmes conditions au titre d'un exercice ultérieur. Le compte de participation comporte également en dépenses la participation de l'assureur aux bénéfices de la gestion technique, qui est constituée par le montant le plus élevé entre 10 % du solde créditeur des éléments précédents et 4,5 % des primes annuelles correspondant aux opérations relevant des catégories 3 et 6 de l'article A. 344-2.

Il est ajouté en recette du compte de participation aux résultats une part des produits financiers. Cette part est égale à 85 % du solde d'un compte financier comportant les éléments prévus à l'article A. 331-6. Le compte de participation aux résultats comporte en outre les sommes correspondant aux \" solde de réassurance cédée \", calculées conformément aux dispositions de l'article A. 331-8 et, s'il y a lieu, le solde débiteur du compte de participation aux résultats de l'exercice précédent.

II.-a) Pour les contrats relevant de l'article R. 142-2 et ne relevant pas de l'article R. 142-12, le montant de la participation aux bénéfices techniques et financiers mentionnée à l'article R. 342-6 est déterminé à partir d'un compte de participation aux résultats spécifique relatif aux seules opérations relevant de la comptabilité auxiliaire, à l'exclusion des éventuels engagements exprimés en unités de compte.

b) Le compte mentionné au a est établi à la date de chaque échéance, qui est au moins trimestrielle. Ce compte comporte en recettes :

1° Le montant des primes versées et des montants transférés ;

2° Les produits nets des placements ;

3° La variation des plus ou moins-values latentes des actifs du contrat ;

4° Les éventuelles rétrocessions de commission mentionnées à l'article R. 142-10 ; \n

5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;

Il comporte en dépenses :

1° Les charges des prestations versées aux adhérents et des montants transférés ;

2° Les charges des provisions techniques, y compris celles résultant d'écarts actuariels des provisions mathématiques, avant attribution de participation aux résultats ;

3° Les frais mentionnés au V de l'article R. 142-10, à l'exception de ceux mentionnés au d dudit V ;

4° Le cas échéant, le solde débiteur net de déduction de l'exercice précédent ;

5° Les montants arbitrés entre comptabilités auxiliaires pour les contrats mentionnés au cinquième alinéa de l'article R. 142-10 ou au IV de l'article R. 142-2 ;

Le compte de participation aux résultats comporte en outre les sommes correspondant au solde de réassurance cédée calculées conformément à l'article A. 331-8.

Le montant de la participation aux résultats est le solde créditeur du compte de participation aux résultats défini au présent II.

Pour l'application du d du V de l'article R. 142-10, et lorsque ne sont pas appliqués les frais mentionnés au f dudit V, ce montant peut être diminué d'au plus 15 % dudit solde.

Lorsque ce compte présente un solde débiteur, ce solde est reporté en dépenses du compte de participation aux résultats arrêté à l'échéance suivante, déduction faite de la part de ce solde qui peut être compensée par reprise sur la provision de diversification dans la limite de la valeur minimale de cette provision mentionnée à l'article R. 142-5.

c) L'attribution et la répartition entre les adhérents des résultats techniques et financiers du contrat s'effectuent par la revalorisation des engagements de rente ou de capital exprimés en euros ou par l'affectation à la provision de diversification, soit au moyen de la revalorisation de la valeur de la part ou soit au moyen de l'affectation de parts nouvelles aux adhérents.

La revalorisation des engagements de rente ou de capital exprimés en euros est déterminée selon un taux identique pour tous les adhérents, net du taux retenu pour l'établissement du tarif de chaque adhérent. Elle ne peut être modulée en prenant en compte les différences de résultats techniques des comptes des participants dont les droits individuels ont été liquidés et de ceux dont les droits individuels sont en cours de constitution.

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Le contrôle de l'Etat s'exerce dans l'intérêt des assurés, souscripteurs et bénéficiaires de contrats d'assurance et de capitalisation. Sont soumises à ce contrôle :

1° les entreprises qui sous forme d'assurance directe contractent des engagements dont l'exécution dépend de la durée de la vie humaine, s'engagent à verser un capital en cas de mariage ou de naissance d'enfants, ou font appel à l'épargne en vue de la capitalisation et contractent à cet effet des engagements déterminés ;

2° les entreprises qui sous forme d'assurance directe couvrent les risques de dommages corporels liés aux accidents et à la maladie ;

3° les entreprises qui sous forme d'assurance directe couvrent d'autres risques y compris ceux liés à une activité d'assistance.

Les mutuelles régies par le code de la mutualité, les institutions régies par le livre IX du code de la sécurité sociale et à l'article L. 727-2 du code rural et de la pêche maritime ne sont pas soumises aux dispositions du présent code.

Sont également soumises au contrôle de l'Etat les entreprises agréées à la date du 1er janvier 1993 qui font appel à l'épargne en vue de la capitalisation sans souscrire d'engagements déterminés.

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II.-a) Pour les contrats relevant de l'article R. 142-2 y compris ceux relevant de l'article L. 144-2 et ne relevant pas de l'article R. 142-12, le montant de la participation aux bénéfices techniques et financiers mentionnée à l'article R. 342-6 est déterminé à partir d'un compte de participation aux résultats spécifique relatif aux seules opérations relevant de la comptabilité auxiliaire, à l'exclusion des éventuels engagements exprimés en unités de compte.

Article A331-3 AUTONOME ABROGE, en vigueur du 02/05/2007 au 01/01/2016 (Code des assurances)