{ "article": { "LEGIARTI000006788893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A342-1-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006788893", "URL": "article/LEGI/ARTI/00/00/06/78/88/LEGIARTI000006788893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X342A01BXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-06-27 art. 1 5° JORF 29 juin 2006", "@sens": "source", "@typelien": "CREATION" }, { "@id": "LEGIARTI000006788326", "@num": "A333-3", "#text": "Code des assurances - art. A333-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819611", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173867", "@fin": "2016-01-01", "#text": "Section I : Dispositions générales.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157005", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773092", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006788893", "@fin": "2016-01-01", "@num": "A342-1-1", "@etat": "ABROGE", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article A. 333-3 s'appliquent séparément aux obligations qui font l'objet d'un enregistrement comptable distinct tel que prévu à l'article R. 342-1.
\n
" } }, "LEGIARTI000006788326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A333-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-09-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006788326", "URL": "article/LEGI/ARTI/00/00/06/78/83/LEGIARTI000006788326.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X333A03AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1975-06-30 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006230265", "@num": "14", "#text": "Arrêté du 22 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006788315", "@num": "A333-2", "#text": "Code des assurances - art. A333-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788341", "@num": "A333-4", "#text": "Code des assurances - art. A333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817776", "@num": "R*333-1", "#text": "Code des assurances - art. R*333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157001", "@fin": "2016-01-01", "#text": "Chapitre III : Revenu des placements.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788326", "@fin": "1998-09-11", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788327", "@fin": "1998-12-10", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788328", "@fin": "2006-12-30", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788329", "@fin": "2010-12-31", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374249", "@fin": "2016-01-01", "@num": "A333-3", "@etat": "ABROGE", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de la vente ou de la conversion d'une obligation, l'opération est appliquée au titre le plus ancien du portefeuille.
\n
En cas de vente ou de conversion d'un titre, on se réfère à la date d'acquisition de ce titre, pour calculer, en fonction de son taux actuariel mentionné à l'article A. 333-2, sa valeur actuelle au jour de la vente ou de la conversion.
\n
Lorsque le prix de vente est supérieur à la valeur actuelle, l'excédent est versé à la réserve de capitalisation ; lorsqu'il est inférieur à la valeur actuelle, la différence est prélevée sur la réserve de capitalisation, dans la limite du montant de celle-ci.
" } }, "LEGIARTI000006788327": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A333-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-10", "DATE_DEBUT": "1998-09-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006788327", "URL": "article/LEGI/ARTI/00/00/06/78/83/LEGIARTI000006788327.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X333A03AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1975-06-30 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1998-09-09 art. 1 II JORF 11 septembre 1998", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006230265", "@num": "14", "#text": "Arrêté du 22 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006788341", "@num": "A333-4", "#text": "Code des assurances - art. A333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817776", "@num": "R*333-1", "#text": "Code des assurances - art. R*333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A333-2 et R332-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157001", "@fin": "2016-01-01", "#text": "Chapitre III : Revenu des placements.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788326", "@fin": "1998-09-11", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788327", "@fin": "1998-12-10", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788328", "@fin": "2006-12-30", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788329", "@fin": "2010-12-31", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374249", "@fin": "2016-01-01", "@num": "A333-3", "@etat": "ABROGE", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de la vente ou de la conversion d'une obligation, l'opération est appliquée au titre le plus ancien du portefeuille.
\n
En cas de vente ou de conversion d'un titre, on se réfère à la date d'acquisition de ce titre, pour calculer, en fonction de son taux actuariel mentionné à l'article A. 333-2, sa valeur actuelle au jour de la vente ou de la conversion.
\n
Pour les obligations visées au II de l'article R. 332-19, la valeur actuelle ainsi calculée est multipliée par le rapport entre l'indice de référence à la date de la vente ou de la conversion et ce même indice à la date d'acquisition.
\n
Lorsque le prix de vente est supérieur à la valeur actuelle, l'excédent est versé à la réserve de capitalisation ; lorsqu'il est inférieur à la valeur actuelle, la différence est prélevée sur la réserve de capitalisation, dans la limite du montant de celle-ci.
" } }, "LEGIARTI000006788328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A333-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-30", "DATE_DEBUT": "1998-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006788328", "URL": "article/LEGI/ARTI/00/00/06/78/83/LEGIARTI000006788328.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X333A03AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1975-06-30 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1998-12-08 art. 2 II JORF 10 décembre 1998", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006230265", "@num": "14", "#text": "Arrêté du 22 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006788341", "@num": "A333-4", "#text": "Code des assurances - art. A333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817776", "@num": "R*333-1", "#text": "Code des assurances - art. R*333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A333-2 et R332-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157001", "@fin": "2016-01-01", "#text": "Chapitre III : Revenu des placements.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788326", "@fin": "1998-09-11", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788327", "@fin": "1998-12-10", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788328", "@fin": "2006-12-30", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788329", "@fin": "2010-12-31", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374249", "@fin": "2016-01-01", "@num": "A333-3", "@etat": "ABROGE", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de la vente ou de la conversion d'une obligation, l'opération est appliquée au titre le plus ancien du portefeuille.
\n
En cas de vente ou de conversion d'un titre, on se réfère à la date d'acquisition de ce titre, pour calculer, en fonction de son taux actuariel mentionné à l'article A. 333-2, sa valeur actuelle au jour de la vente ou de la conversion.
\n
Pour les obligations visées au paragraphe II de l'article R. 332-19, la valeur actuelle ainsi calculée est multipliée par le rapport entre l'indice de référence à la date de la vente ou de la conversion et ce même indice à la date d'acquisition.
\n
Pour les obligations visées au II de l'article R. 332-19, la valeur actuelle ainsi calculée est multipliée par le rapport entre l'indice de référence à la date de la vente ou de la conversion et ce même indice à la date d'acquisition.
\n
Lorsque le prix de vente est supérieur à la valeur actuelle, l'excédent est versé à la réserve de capitalisation ; lorsqu'il est inférieur à la valeur actuelle, la différence est prélevée sur la réserve de capitalisation, dans la limite du montant de celle-ci.
" } }, "LEGIARTI000006788329": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A333-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-31", "DATE_DEBUT": "2006-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006788329", "URL": "article/LEGI/ARTI/00/00/06/78/83/LEGIARTI000006788329.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X333A03AXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1975-06-30 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-12-23 art. 1 JORF 30 décembre 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006230265", "@num": "14", "#text": "Arrêté du 22 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006788341", "@num": "A333-4", "#text": "Code des assurances - art. A333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817776", "@num": "R*333-1", "#text": "Code des assurances - art. R*333-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A333-2 et R332-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157001", "@fin": "2016-01-01", "#text": "Chapitre III : Revenu des placements.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788326", "@fin": "1998-09-11", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788327", "@fin": "1998-12-10", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788328", "@fin": "2006-12-30", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788329", "@fin": "2010-12-31", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374249", "@fin": "2016-01-01", "@num": "A333-3", "@etat": "ABROGE", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors de la vente ou de la conversion d'une obligation, l'opération est appliquée au titre le plus ancien du portefeuille.
\n
En cas de vente ou de conversion d'un titre, on se réfère à la date d'acquisition de ce titre, pour calculer, en fonction de son taux actuariel mentionné à l'article A. 333-2, sa valeur actuelle au jour de la vente ou de la conversion.
\n
Pour les obligations visées au paragraphe II de l'article R. 332-19, la valeur actuelle ainsi calculée est multipliée par le rapport entre l'indice de référence à la date de la vente ou de la conversion et ce même indice à la date d'acquisition.
\n
Lorsque le prix de vente est supérieur à la valeur actuelle, diminuée le cas échéant de la dépréciation mentionnée au dernier alinéa du I de l'article R. 332-19, l'excédent est versé à la réserve de capitalisation ; lorsqu'il est inférieur à la valeur actuelle, diminuée le cas échéant de la dépréciation mentionnée au dernier alinéa du I du même article, la différence est prélevée sur la réserve de capitalisation, dans la limite du montant de celle-ci.
" } }, "LEGIARTI000006819611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-26", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819611", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (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" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent chapitre est applicable aux entreprises assujetties au contrôle de l'Etat par l'article L. 310-1.
\n
" } }, "LEGIARTI000006819612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1993-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006819612", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006929254", "@num": "2", "#text": "Décret n°93-470 du 23 mars 1993 - art. 2 () JORF 26 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000528682", "@nortexte": "ECOT9394192D", "@numtexte": "93-470", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-23" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (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" }, { "@id": "LEGIARTI000006796953", "@num": "L321-1-1", "#text": "Code des assurances - art. L321-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819959", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L310-1, L321-1-1, R342-17 à R342-19, R342-23, R342-25", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent chapitre est applicable aux entreprises assujetties au contrôle de l'Etat par l'article L. 310-1.
\n
Les dispositions des articles R. 342-17 à R. 342-19, R. 342-23 et R. 342-25 sont également applicables aux opérations effectuées en libre prestation de services sur le territoire de la République française par les entreprises agréées en vertu de l'article L. 321-1-1.
" } }, "LEGIARTI000006819613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-30", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006819613", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819613.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 108", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006252361", "@num": "1", "#text": "Décret n°2006-740 du 27 juin 2006 - art. 1 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240840", "@nortexte": "ECOT0591233D", "@numtexte": "2006-740", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L441-8, annexe, R342-3, R342-4, R332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 ou de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites. Il est établi, pour chaque comptabilité auxiliaire :
\n
a) Un compte de résultat d'affectation ;
\n
b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;
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c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;
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d) Un tableau des engagements reçus et donnés.
\n
Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.
\n
Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.
" } }, "LEGIARTI000006819614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-26", "DATE_DEBUT": "2007-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006819614", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006659275", "@num": "65", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 65 (V) JORF 31 décembre 2006 en vigueur le 30 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 ou de l'article L. 144-2 du code des assurances. Il est établi, pour chaque comptabilité auxiliaire :
\n
a) Un compte de résultat d'affectation ;
\n
b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;
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c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;
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d) Un tableau des engagements reçus et donnés.
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Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.
\n
Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.
" } }, "LEGIARTI000023374249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A333-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2010-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000023374249", "URL": "article/LEGI/ARTI/00/00/23/37/42/LEGIARTI000023374249.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006230265", "@num": "14", "#text": "Arrêté du 22 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000023367462", "@num": "1", "#text": "Arrêté du 30 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023334037", "@nortexte": "EFIT1027836A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000006788315", "@num": "A333-2", "#text": "Code des assurances - art. A333-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788341", "@num": "A333-4", "#text": "Code des assurances - art. A333-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816590", "@num": "R332-19", "#text": "Code des assurances - art. R332-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157001", "@fin": "2016-01-01", "#text": "Chapitre III : Revenu des placements.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788326", "@fin": "1998-09-11", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788327", "@fin": "1998-12-10", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-09-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788328", "@fin": "2006-12-30", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "1998-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788329", "@fin": "2010-12-31", "@num": "A333-3", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374249", "@fin": "2016-01-01", "@num": "A333-3", "@etat": "ABROGE", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors de la vente ou de la conversion d'une obligation, l'opération est appliquée au titre le plus ancien du portefeuille.

\n
\n

En cas de vente ou de conversion d'un titre, on se réfère à la date d'acquisition de ce titre, pour calculer, en fonction de son taux actuariel mentionné à l'article A. 333-2, sa valeur actuelle au jour de la vente ou de la conversion.

\n
\n

Pour les obligations visées au paragraphe II de l'article R. 332-19, la valeur actuelle ainsi calculée est multipliée par le rapport entre l'indice de référence à la date de la vente ou de la conversion et ce même indice à la date d'acquisition.

\n
\n

Lorsque le prix de vente est supérieur à la valeur actuelle, diminuée le cas échéant de la dépréciation mentionnée au dernier alinéa du I de l'article R. 332-19, l'excédent est versé à la réserve de capitalisation ; lorsqu'il est inférieur à la valeur actuelle, diminuée le cas échéant de la dépréciation mentionnée au dernier alinéa du I du même article, la différence est prélevée sur la réserve de capitalisation, dans la limite du montant de celle-ci.

La charge ou le produit théorique d'impôts lié à la non-prise en compte, dans le résultat imposable de l'entreprise, des versements ou prélèvements mentionnées à l'alinéa précédent donne lieu à respectivement une reprise non technique sur la réserve de capitalisation ou à une dotation non technique à la réserve de capitalisation, pour un montant équivalent. Cette reprise ou cette dotation contribue au résultat non technique de l'entreprise.

" } }, "LEGIARTI000024851193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-09-07", "DATE_DEBUT": "2011-11-26" } }, "META_COMMUN": { "ID": "LEGIARTI000024851193", "URL": "article/LEGI/ARTI/00/00/24/85/11/LEGIARTI000024851193.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000024847279", "@num": "1", "#text": "Décret n°2011-1635\n du 23 novembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024846146", "@nortexte": "EFIT1105442D", "@numtexte": "2011-1635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-23" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8. Il est établi, pour chaque comptabilité auxiliaire :

\n
\n

a) Un compte de résultat d'affectation ;

\n
\n

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;

\n
\n

c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

\n
\n

d) Un tableau des engagements reçus et donnés.

\n
\n

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

\n
\n

Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.

\n
" } }, "LEGIARTI000029437243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437243", "URL": "article/LEGI/ARTI/00/00/29/43/72/LEGIARTI000029437243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000029426775", "@num": "5", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793689", "@num": "L143-4", "#text": "Code des assurances - art. L143-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La présente section s'applique aux contrats ou engagements pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8. Il est établi, pour chaque comptabilité auxiliaire :

a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

Lorsqu'un contrat relevant de l'article L. 144-2 ou de l'article L. 143-1 comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de la comptabilité auxiliaire d'affectation mentionnée au VII de l'article L. 144-2 ou à l'article L. 143-4.\n

" } }, "LEGIARTI000030584277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-20", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030584277", "URL": "article/LEGI/ARTI/00/00/30/58/42/LEGIARTI000030584277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000030561325", "@num": "9", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793689", "@num": "L143-4", "#text": "Code des assurances - art. L143-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792342", "@num": "L222-1", "#text": "Code de la mutualité - art. L222-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La présente section s'applique aux contrats ou engagements pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 du code des assurances, de l'article L. 222-1 du code de la mutualité ou de l'article L. 932-24 du code de la sécurité sociale. Il est établi, pour chaque comptabilité auxiliaire :

a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

" } }, "LEGIARTI000035233941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000035233941", "URL": "article/LEGI/ARTI/00/00/35/23/39/LEGIARTI000035233941.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000035222071", "@num": "1", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. 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a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

Lorsqu'un contrat relevant de l'article L. 144-2 comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de la comptabilité auxiliaire d'affectation mentionnée au VII de l'article L. 144-2.

\n
\n

Lorsqu'un contrat relevant de l'article L. 143-1 pour lequel il est tenu une comptabilité auxiliaire d'affectation comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de cette comptabilité auxiliaire d'affectation.

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Article A342-1-1 AUTONOME ABROGE, en vigueur du 29/06/2006 au 01/01/2016 (Code des assurances)