{ "article": { "LEGIARTI000006788925": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006788925", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788925.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A01AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1969-09-01 art. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819456", "@num": "R*341-5", "#text": "Code des assurances - art. R*341-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173872", "@fin": "2005-12-16", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788925", "@fin": "1995-01-01", "@num": "A344-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788926", "@fin": "2003-08-02", "@num": "A344-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788927", "@fin": "2005-12-16", "@num": "A344-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788928", "@fin": "2010-01-23", "@num": "A344-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021955575", "@fin": "2013-07-28", "@num": "A344-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027888887", "@fin": "2016-01-01", "@num": "A344-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les catégories d'assurance mentionnées à l'article R. 341-1 et la forme des états institués par l'article R. 342-17 sont fixées par le présent chapitre.
\n
" } }, "LEGIARTI000006819367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819367", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816222", "@num": "R328-1", "#text": "Code des assurances - art. R*328-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-6, R341-8, R342-1 à R342-24, R328-1, A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-7 *champ d'application*", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-12-30 art. 183", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1 doivent établir leur comptabilité dans la forme prévue par un décret pris après avis du conseil national des assurances et portant application des dispositions du plan comptable général aux opérations effectuées par les entreprises d'assurances de toute nature et de capitalisation.
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Cette comptabilité doit notamment faire apparaître, par exercice et pour chacune des catégories fixées par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les éléments suivants de leurs affaires brutes de cessions et de leurs affaires cédées : primes, sinistres, commissions, provisions techniques.
" } }, "LEGIARTI000006819368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1991-06-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006819368", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAB" } }, "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000571445", "#text": "Décret 91-603 1991-06-27 art. 35 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006847099", "@num": "31", "#text": "Décret n°91-603 du 27 juin 1991 - art. 31 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816222", "@num": "R328-1", "#text": "Code des assurances - art. R*328-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-6, R341-8, R342-1 à R342-24, R328-1, A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1 doivent établir leur comptabilité dans la forme prévue par un décret portant application des dispositions du plan comptable général aux opérations effectuées par les entreprises d'assurances de toute nature et de capitalisation.
\n
Cette comptabilité doit notamment faire apparaître, par exercice et pour chacune des catégories fixées par arrêté du ministre de l'économie et des finances, les éléments suivants de leurs affaires brutes de cessions et de leurs affaires cédées : primes, sinistres, commissions, provisions techniques.
" } }, "LEGIARTI000006819369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006819369", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAC" } }, "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000365181", "#text": "Décret 94-481 1994-06-08 art. 17 *date d'effet - spécificités comptables*", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849871", "@num": "9", "#text": "Décret n°94-481 du 8 juin 1994 - art. 9 () JORF 11 juin 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-2 à R341-8, L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :
\n
1° Aux entreprises françaises soumises au contrôle de l'Etat en vertu de l'article L. 310-1, pour l'ensemble de leurs opérations, y compris celles de leurs succursales établies à l'étranger ; toutefois, la comptabilité des opérations des succursales établies hors de la Communauté européenne peut être tenue conformément aux réglementations locales applicables, dès lors qu'elle fait l'objet d'un contrôle par une autorité publique ou d'une certification légale : dans ce cas, l'information comptable est retraitée lors de l'élaboration des comptes annuels pour être mise en cohérence avec les principes d'évaluation et de présentation des comptes annuels, tels que définis par le présent code ;
\n
2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par la commission de contrôle des assurances, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification.
" } }, "LEGIARTI000006819370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006819370", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819370.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAD" } }, "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000365181", "#text": "Décret 94-481 1994-06-08 art. 17 *date d'effet - spécificités comptables*", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850842", "@num": "2", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 2 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-2 à R341-8, L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :
\n
1° Aux entreprises françaises soumises au contrôle de l'Etat en vertu de l'article L. 310-1, pour l'ensemble de leurs opérations, y compris celles de leurs succursales établies à l'étranger ; toutefois, la comptabilité des opérations des succursales établies hors de la Communauté européenne peut être tenue conformément aux réglementations locales applicables, dès lors qu'elle fait l'objet d'un contrôle par une autorité publique ou d'une certification légale : dans ce cas, l'information comptable est retraitée lors de l'élaboration des comptes annuels pour être mise en cohérence avec les principes d'évaluation et de présentation des comptes annuels, tels que définis par le présent code ;
\n
2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par la commission de contrôle des assurances, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification.
\n
3° Aux entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1-1.
" } }, "LEGIARTI000006819371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006819371", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819371.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAE" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-2 à R341-8, L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :
\n
1° Aux entreprises françaises soumises au contrôle de l'Etat en vertu de l'article L. 310-1, pour l'ensemble de leurs opérations, y compris celles de leurs succursales établies à l'étranger ; toutefois, la comptabilité des opérations des succursales établies hors de la Communauté européenne peut être tenue conformément aux réglementations locales applicables, dès lors qu'elle fait l'objet d'un contrôle par une autorité publique ou d'une certification légale : dans ce cas, l'information comptable est retraitée lors de l'élaboration des comptes annuels pour être mise en cohérence avec les principes d'évaluation et de présentation des comptes annuels, tels que définis par le présent code ;
\n
2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification.
\n
3° Aux entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1-1.
" } }, "LEGIARTI000006819372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006819372", "URL": "article/LEGI/ARTI/00/00/06/81/93/LEGIARTI000006819372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R001XXAF" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006842397", "@num": "14", "#text": "Loi n°2005-1564 du 15 décembre 2005 - art. 14 (V) JORF 16 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634104", "@nortexte": "ECOX0500009L", "@numtexte": "2005-1564", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-15" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-2 à R341-8, L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :
\n
1° Aux entreprises françaises soumises au contrôle de l'Etat en vertu de l'article L. 310-1, pour l'ensemble de leurs opérations, y compris celles de leurs succursales établies à l'étranger ; toutefois, la comptabilité des opérations des succursales établies hors de la Communauté européenne peut être tenue conformément aux réglementations locales applicables, dès lors qu'elle fait l'objet d'un contrôle par une autorité publique ou d'une certification légale : dans ce cas, l'information comptable est retraitée lors de l'élaboration des comptes annuels pour être mise en cohérence avec les principes d'évaluation et de présentation des comptes annuels, tels que définis par le présent code ;
\n
2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par l'Autorité de contrôle des assurances et des mutuelles, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification ;
\n
3° Aux entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1-1.
" } }, "LEGIARTI000006819875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-05-09", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819875", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les provisions techniques et les cautionnements et montant de ces provisions et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 6 Récapitulations de placements.
\n
B 7 Avoirs et engagements en France.
\n
B 8 Compte d'exploitation générale par pays.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 bis et B 10 ter Paiements et provisions pour sinistres. B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés aux résultats techniques et aux produits financiers.
\n
B 26 Etat justificatif de la participation minimale des assurés aux bénéfices des entreprises d'assurance sur la vie.
\n
Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-07-20", "DATE_DEBUT": "1981-05-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006819876", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006843949", "@num": "5", "#text": "Décret n°81-443 du 7 mai 1981 - art. 5 () JORF 9 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000690138", "@numtexte": "81-443", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-07" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les provisions techniques et les cautionnements et montant de ces provisions et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 6 Récapitulations des placements.
\n
B 7 Avoirs et engagements en France.
\n
B 8 Compte d'exploitation générale par pays.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 bis et B 10 ter Paiements et provisions pour sinistres. B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés aux résultats techniques et aux produits financiers.
\n
B 26 Etat justificatif de la participation minimale des assurés aux bénéfices des entreprises d'assurance sur la vie.
\n
B 27 Etat concernant les opérations de coassurance communautaire. Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1982-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006819877", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006843847", "@num": "3", "#text": "Décret n°82-617 du 16 juillet 1982 - art. 3 () JORF 20 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000881135", "@numtexte": "82-617", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-16" }, { "@id": "LEGIARTI000006843855", "@num": "4", "#text": "Décret n°82-617 du 16 juillet 1982 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000881135", "@numtexte": "82-617", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-16" }, { "@id": "LEGIARTI000006843865", "@num": "5", "#text": "Décret n°82-617 du 16 juillet 1982 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000881135", "@numtexte": "82-617", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-16" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les provisions techniques et les cautionnements et montant de ces provisions et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 6 Récapitulations des placements.
\n
B 7 Avoirs et engagements en France.
\n
B 8 Compte d'exploitation générale par pays.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 bis et B 10 ter Paiements et provisions pour sinistres. B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire. Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-20", "DATE_DEBUT": "1985-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006819878", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000333152", "#text": "Décret 85-460 1985-04-25 art. 1 JORF 30 avril 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000333152", "@numtexte": "85-460", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-25" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les engagements réglementés et les cautionnements et montant de ces engagements et cautionnements. A 5 Liste détaillée des placements.
\n
B 6 Récapitulation des placements.
\n
B 7 Avoirs et engagements en France.
\n
B 8 Compte d'exploitation générale par pays.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 bis et B 10 ter Paiements et provisions pour sinistres. B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers. B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire. Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-08-09", "DATE_DEBUT": "1987-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006819879", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819879.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000884674", "#text": "Décret 87-109 1987-02-17 art. 2 *forme et date d'effet des états B 6, B 7, B 8, B 10*", "@sens": "source", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006844707", "@num": "1", "#text": "Décret n°87-109 du 17 février 1987 - art. 1 () JORF 20 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V) JORF 20 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances pris après avis du conseil national des assurances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les engagements réglementés et les cautionnements et montant de ces engagements et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 6 Sinistres, paiements et provisions à la charge des cessionnaires.
\n
B 7 Avoirs et engagements par monnaie au 31 décembre.
\n
B 8 Compte d'exploitation par zones économiques.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 simplifiés, B 10 bis et B 10 ter Paiements et provisions pour sinistres.
\n
B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers. B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire.
\n
Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819880": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1990-08-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006819880", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819880.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "JORFTEXT000000350901", "#text": "Décret 90-700 1990-08-08 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000350901", "@nortexte": "ECOA9000223D", "@numtexte": "90-700", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-08" }, { "@id": "LEGIARTI000006845796", "@num": "8", "#text": "Décret n°90-700 du 8 août 1990 - art. 8 () JORF 9 août 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350901", "@nortexte": "ECOA9000223D", "@numtexte": "90-700", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-08" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les engagements réglementés et les cautionnements et montant de ces engagements et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 6 Sinistres, paiements et provisions à la charge des cessionnaires.
\n
B 7 Avoirs et engagements par monnaie au 31 décembre.
\n
B 8 Compte d'exploitation par zones économiques.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 simplifiés, B 10 bis et B 10 ter Paiements et provisions pour sinistres.
\n
B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers. B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire. B 28 Etat concernant le montant des primes réalisées en libre prestation de services, sans déduction de réassurance, par Etat membre des communautés européennes et par groupe de branches.
\n
Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-26", "DATE_DEBUT": "1991-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006819881", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "JORFTEXT000000350901", "#text": "Décret 90-700 1990-08-08 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000350901", "@nortexte": "ECOA9000223D", "@numtexte": "90-700", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-08" }, { "@id": "LEGIARTI000006847254", "@num": "4", "#text": "Décret n°91-723 du 26 juillet 1991 - art. 4 () JORF 28 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000173170", "@nortexte": "ECOT9194000D", "@numtexte": "91-723", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les engagements réglementés et les cautionnements et montant de ces engagements et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 5, état justificatif de la quote-part mentionnée à l'article R. 344-1.
\n
B 6 Sinistres, paiements et provisions à la charge des cessionnaires.
\n
B 7 Avoirs et engagements par monnaie au 31 décembre.
\n
B 8 Compte d'exploitation par zones économiques.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 simplifiés, B 10 bis et B 10 ter Paiements et provisions pour sinistres.
\n
B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers. B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire. B 28 Etat concernant le montant des primes réalisées en libre prestation de services, sans déduction de réassurance, par Etat membre des communautés européennes et par groupe de branches.
\n
Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
" } }, "LEGIARTI000006819882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1993-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006819882", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819882.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R017XXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006844716", "@num": "2", "#text": "Décret n°87-109 du 17 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884674", "@nortexte": "ECOA8700014D", "@numtexte": "87-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-17" }, { "@id": "LEGIARTI000006929255", "@num": "3", "#text": "Décret n°93-470 du 23 mars 1993 - art. 3 () 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": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788274", "@num": "A332-10", "#text": "Code des assurances - art. A332-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788928", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788945", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788972", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788979", "@num": "A344-5", "#text": "Code des assurances - art. A344-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788992", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789008", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A344-1 à A344-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@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": "LEGIARTI000006819875", "@fin": "1981-05-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819876", "@fin": "1982-07-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1981-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819877", "@fin": "1985-04-30", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819878", "@fin": "1987-02-20", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819879", "@fin": "1990-08-09", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819880", "@fin": "1991-07-28", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1990-08-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819881", "@fin": "1993-03-26", "@num": "R342-17", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819882", "@fin": "1994-06-11", "@num": "R342-17", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Outre les comptes prévus par ailleurs au plan comptable, et notamment :
\n
- le bilan établi selon le compte 89 ;
\n
- le compte d'exploitation générale établi selon le compte 80 ; - le compte général de pertes et profits établi selon le compte 87 ;
\n
- le compte des résultats en instance d'affectation établi selon le compte 88,
\n les entreprises doivent établir chaque année, dans la forme fixée par arrêté du ministre de l'économie et des finances, les états suivants :
\n
A 1 Compte d'exploitation générale par catégories ou sous-catégories.
\n
B 1 bis Gestion française des rentes en assurances dommages, responsabilité civile et risques divers.
\n
B 2 Détail des primes par combinaisons ou sous-catégories.
\n
B 3 Primes et résultats des acceptations et des cessions en réassurance.
\n
B 4 Eléments d'actif représentant les engagements réglementés et les cautionnements et montant de ces engagements et cautionnements.
\n
A 5 Liste détaillée des placements.
\n
B 5, état justificatif de la quote-part mentionnée à l'article R. 344-1.
\n
B 6 Sinistres, paiements et provisions à la charge des cessionnaires.
\n
B 7 Avoirs et engagements par monnaie au 31 décembre.
\n
B 8 Compte d'exploitation par zones économiques.
\n
B 9 Primes.
\n
A 10 Primes et sinistres de la catégorie véhicules terrestres à moteur.
\n
B 10, B 10 simplifiés, B 10 bis et B 10 ter Paiements et provisions pour sinistres.
\n
B 11 Marge de solvabilité.
\n
A 20 Mouvement au cours de l'exercice inventorié des polices, capitaux ou rentes assurés (réassurances non déduites).
\n
B 21 Détail par année de souscription des capitaux ou rentes sortis au cours de l'exercice inventorié.
\n
B 22 Analyse du résultat technique de certaines combinaisons.
\n
B 23 Détail des provisions mathématiques pour risques en cours. B 24 Détail par pays des provisions mathématiques pour risques en cours.
\n
A 25 Participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers. B 26 Etat justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
\n
B 27 Etat concernant les opérations de coassurance communautaire. B 28 Etat concernant le montant des primes réalisées en libre prestation de services, sans déduction de réassurance, par Etat membre des communautés européennes et par groupe de branches.
\n
Les entreprises doivent ajouter des rubriques à celles des tableaux modèles chaque fois qu'une telle addition est utile à la sincérité des comptes rendus ; elles ont la faculté de le faire chaque fois que cela est utile à la clarté de ces comptes. Toutefois, les postes complémentaires doivent toujours être présentés comme des subdivisions des rubriques plus générales figurant au tableau modèle, et le total de ces postes complémentaires doit toujours être porté sous la rubrique réglementaire à laquelle lesdits postes sont rattachés.
\n
Les lignes et les colonnes \"néant\" peuvent être supprimées.
\n
Les entreprises agréées en vertu de l'article L. 321-1-1 ne sont tenues d'établir que les états suivants :
\n
B 4 : éléments d'actif représentant les engagements réglementés et cautionnements et montant de ces engagements et cautionnements ;
\n
A 5 : liste détaillée des placements ;
\n
A 10 : primes et sinistres de la catégorie Véhicules terrestres à moteur ;
\n
B 10, B 10 simplifié, B 10 bis : paiements et provisions pour sinistres ;
\n
B 23 : détail des provisions mathématiques pour risques en cours ; A 25 : participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers ; B 26 : état justificatif de la participation des assurés sur la vie ou des porteurs de contrats de capitalisation aux résultats techniques et financiers.
" } }, "LEGIARTI000021960283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021960283", "URL": "article/LEGI/ARTI/00/00/21/96/02/LEGIARTI000021960283.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000021721321", "@num": "18", "#text": "Ordonnance n°2010-76\r\n du 21 janvier 2010 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942454", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R341-2 à R341-8, L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :

\n
\n

1° Aux entreprises françaises soumises au contrôle de l'Etat en vertu de l'article L. 310-1, pour l'ensemble de leurs opérations, y compris celles de leurs succursales établies à l'étranger ; toutefois, la comptabilité des opérations des succursales établies hors de la Communauté européenne peut être tenue conformément aux réglementations locales applicables, dès lors qu'elle fait l'objet d'un contrôle par une autorité publique ou d'une certification légale : dans ce cas, l'information comptable est retraitée lors de l'élaboration des comptes annuels pour être mise en cohérence avec les principes d'évaluation et de présentation des comptes annuels, tels que définis par le présent code ;

\n
\n

2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par l'Autorité de contrôle prudentiel, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification ;

\n
\n

3° Aux entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1-1.

\n
" } }, "LEGIARTI000027890291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027890291", "URL": "article/LEGI/ARTI/00/00/27/89/02/LEGIARTI000027890291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672 du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006788925", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819523", "@num": "R*341-8", "#text": "Code des assurances - art. R*341-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819552", "@num": "R*341-9", "#text": "Code des assurances - art. R*341-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816225", "@num": "R328-1", "#text": "Code des assurances - art. R328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818889", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819384", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890499", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819801", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819882", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819907", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819367", "@fin": "1991-06-28", "@num": "R*341-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819368", "@fin": "1995-01-01", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819369", "@fin": "1995-08-05", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819370", "@fin": "2003-08-02", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819371", "@fin": "2005-12-16", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819372", "@fin": "2010-01-23", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960283", "@fin": "2013-07-28", "@num": "R341-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890291", "@fin": "2016-01-01", "@num": "R341-1", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles R. 341-2 à R. 341-8 sont applicables :

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2° Aux entreprises étrangères soumises au contrôle de l'Etat en vertu de l'article L. 310-1, autres que celles dont le siège social se trouve dans un Etat membre de la Communauté européenne, pour leurs opérations sur le territoire de la République française ou, lorsqu'elles sont soumises à une vérification de solvabilité globale exercée par l'Autorité de contrôle prudentiel et de résolution, en vertu de la section IV du chapitre IV du titre III du présent livre, pour les opérations effectuées dans l'ensemble des pays auxquels s'étend cette vérification ;

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3° Aux entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1-1.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006819367", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819875", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819876", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819877", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819878", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819879", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819880", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819881", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819882", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021960283", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819368", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819369", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819371", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027890291", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819372", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006819370", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788925", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006788925", "liens_entrants": true }

Article A344-1 AUTONOME MODIFIE, en vigueur du 21/07/1976 au 01/01/1995 (Code des assurances)