{ "article": { "LEGIARTI000006788928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006788928", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A01AXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@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": "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": "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": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173975", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales.", "@debut": "2005-12-16" } ] }, "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 sociétés d'épargne et les entreprises tontinières peuvent, sous réserve de l'accord de l'Autorité de contrôle des assurances et des mutuelles, adapter à leur situation particulière les modèles prévus pour les entreprises agréées pour les opérations mentionnées au 1° de l'article L. 310-1.
\n
" } }, "LEGIARTI000006819456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819456", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819502", "@num": "R*341-7", "#text": "Code des assurances - art. R*341-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année au ministre de l'économie et des finances, à une date fixée par le décret mentionné à l'article R. 341-1, le compte rendu détaillé annuel de leurs opérations et, en outre, à une date et selon la liste fixée par le décret précité, tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et la représentation des provisions et des réserves. La forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus est fixée par arrêté ministériel pris après avis du conseil national des assurances.
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Les entreprises doivent communiquer au ministre de l'économie et des finances, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances quelconques figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit, et tous autres renseignements sur leurs opérations que le ministre de l'économie et des finances estime nécessaires à l'exercice du contrôle.
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Le ministre de l'économie et des finances peut demander que le compte d'exploitation générale, le compte général de pertes et profits et le bilan lui soient communiqués avant d'être soumis à l'assemblée générale au plus tard à la date à laquelle ils doivent être tenus à la disposition des commissaires aux comptes.
" } }, "LEGIARTI000006819457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1991-06-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006819457", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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. 31, art. 32 II, III JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@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": "LEGIARTI000006847108", "@num": "32", "#text": "Décret n°91-603 du 27 juin 1991 - art. 32 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@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": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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": { "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année à la commission de contrôle des assurances, à une date fixée par le décret mentionné à l'article R. 341-1, le compte rendu détaillé annuel de leurs opérations et, en outre, à une date et selon la liste fixée par le décret précité, tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et la représentation des provisions et des réserves. La forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus est fixée par arrêté ministériel.
\n
Les entreprises doivent communiquer à la commission de contrôle des assurances, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances quelconques figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit, et tous autres renseignements sur leurs opérations que le ministre de l'économie et des finances estime nécessaires à l'exercice du contrôle.
\n
La commission de contrôle des assurances peut demander que le compte d'exploitation générale, le compte général de pertes et profits et le bilan lui soient communiqués avant d'être soumis à l'assemblée générale au plus tard à la date à laquelle ils doivent être tenus à la disposition des commissaires aux comptes.
" } }, "LEGIARTI000006819458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006819458", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819458.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAC" } }, "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": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006849907", "@num": "13", "#text": "Décret n°94-481 du 8 juin 1994 - art. 13 () 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": "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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année à la commission de contrôle des assurances, à des dates fixées par arrêté du ministre chargé de l'économie, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et la représentation des provisions et des réserves. La liste et la forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus sont fixées par arrêté du ministre chargé de l'économie.
\n
Les entreprises doivent communiquer à la commission de contrôle des assurances, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que la commission estime nécessaires à l'exercice du contrôle.
" } }, "LEGIARTI000006819459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006819459", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année à la commission de contrôle des assurances, à des dates fixées par arrêté du ministre chargé de l'économie, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves. La liste et la forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus sont fixées par arrêté du ministre chargé de l'économie.
\n
Les entreprises doivent communiquer à la commission de contrôle des assurances, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que la commission estime nécessaires à l'exercice du contrôle.
" } }, "LEGIARTI000006819460": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006819460", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819460.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAE" } }, "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": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@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": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année à la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance, à des dates fixées par arrêté du ministre chargé de l'économie, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves. La liste et la forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus sont fixées par arrêté du ministre chargé de l'économie.
\n
Les entreprises doivent communiquer à la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que la commission estime nécessaires à l'exercice du contrôle.
" } }, "LEGIARTI000006819461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006819461", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819461.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R005XXAF" } }, "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": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@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": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@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" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent produire chaque année à l'Autorité de contrôle des assurances et des mutuelles, à des dates fixées par arrêté du ministre chargé de l'économie, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves. La liste et la forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus sont fixées par arrêté du ministre chargé de l'économie.
\n
Les entreprises doivent communiquer à l'Autorité de contrôle des assurances et des mutuelles, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que l'Autorité estime nécessaires à l'exercice du contrôle.
" } }, "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. 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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.
" } }, "LEGIARTI000006842397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006842397", "URL": "article/LEGI/ARTI/00/00/06/84/23/LEGIARTI000006842397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHEASXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006076003", "#text": "Décret n°90-495 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006845586", "@num": "3", "#text": "Décret n°90-495 du 20 juin 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGITEXT000005615568", "#text": "Arrêté du 25 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000163751", "@nortexte": "ECOZ9400002A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-25" }, { "@id": "LEGIARTI000006546442", "@num": "1", "#text": "Arrêté du 25 mars 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163751", "@nortexte": "ECOZ9400002A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-25" }, { "@id": "LEGIARTI000006546445", "@num": "2", "#text": "Arrêté du 25 mars 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163751", "@nortexte": "ECOZ9400002A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-25" }, { "@id": "LEGIARTI000006546448", "@num": "3", "#text": "Arrêté du 25 mars 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163751", "@nortexte": "ECOZ9400002A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-25" }, { "@id": "LEGIARTI000006546451", "@num": "4", "#text": "Arrêté du 25 mars 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163751", "@nortexte": "ECOZ9400002A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-25" }, { "@id": "LEGIARTI000006860050", "@num": "4", "#text": "Arrêté du 19 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187543", "@nortexte": "ECOT9594329A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-19" }, { "@id": "LEGIARTI000006850885", "@num": "6", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006542449", "@num": "3", "#text": "Décret n°96-749 du 26 août 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194656", "@nortexte": "ECOT9620018D", "@numtexte": "96-749", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-26" }, { "@id": "LEGIARTI000006463577", "@num": "ANNEXE", "#text": "Arrêté du 27 novembre 1996 - art. 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Annexe à l'article A114-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795936", "@num": "D212-3", "#text": "Code de la mutualité - art. D212-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795942", "@num": "D212-8", "#text": "Code de la mutualité - art. D212-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792098", "@num": "L111-6", "#text": "Code de la mutualité - art. L111-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792111", "@num": "L113-4", "#text": "Code de la mutualité - art. L113-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792132", "@num": "L114-15", "#text": "Code de la mutualité - art. L114-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792170", "@num": "L114-40", "#text": "Code de la mutualité - art. L114-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792175", "@num": "L114-42", "#text": "Code de la mutualité - art. L114-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792181", "@num": "L114-46", "#text": "Code de la mutualité - art. L114-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792122", "@num": "L114-8", "#text": "Code de la mutualité - art. L114-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792215", "@num": "L211-3", "#text": "Code de la mutualité - art. L211-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792226", "@num": "L211-5", "#text": "Code de la mutualité - art. L211-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792232", "@num": "L211-8", "#text": "Code de la mutualité - art. L211-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792287", "@num": "L212-14", "#text": "Code de la mutualité - art. L212-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792298", "@num": "L212-20", "#text": "Code de la mutualité - art. L212-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792300", "@num": "L212-21", "#text": "Code de la mutualité - art. L212-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792302", "@num": "L212-22", "#text": "Code de la mutualité - art. L212-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792306", "@num": "L212-24", "#text": "Code de la mutualité - art. L212-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792240", "@num": "L212-3", "#text": "Code de la mutualité - art. L212-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792260", "@num": "L212-7-10", "#text": "Code de la mutualité - art. L212-7-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792263", "@num": "L212-7-12", "#text": "Code de la mutualité - art. L212-7-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792265", "@num": "L212-7-13", "#text": "Code de la mutualité - art. L212-7-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792269", "@num": "L212-7-15", "#text": "Code de la mutualité - art. L212-7-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792271", "@num": "L212-7-16", "#text": "Code de la mutualité - art. L212-7-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792273", "@num": "L212-7-17", "#text": "Code de la mutualité - art. L212-7-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792275", "@num": "L212-7-18", "#text": "Code de la mutualité - art. L212-7-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792277", "@num": "L212-7-19", "#text": "Code de la mutualité - art. L212-7-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792249", "@num": "L212-7-2", "#text": "Code de la mutualité - art. L212-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792255", "@num": "L212-7-6", "#text": "Code de la mutualité - art. L212-7-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792339", "@num": "L221-18", "#text": "Code de la mutualité - art. L221-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792503", "@num": "L431-2", "#text": "Code de la mutualité - art. L431-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792505", "@num": "L431-3", "#text": "Code de la mutualité - art. L431-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792507", "@num": "L431-4", "#text": "Code de la mutualité - art. L431-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792510", "@num": "L431-5", "#text": "Code de la mutualité - art. L431-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792512", "@num": "L431-6", "#text": "Code de la mutualité - art. L431-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792517", "@num": "L510-1", "#text": "Code de la mutualité - art. L510-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792521", "@num": "L510-1-1", "#text": "Code de la mutualité - art. L510-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792554", "@num": "L510-11", "#text": "Code de la mutualité - art. L510-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792556", "@num": "L510-12", "#text": "Code de la mutualité - art. L510-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792559", "@num": "L510-13", "#text": "Code de la mutualité - art. L510-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792562", "@num": "L510-14", "#text": "Code de la mutualité - art. L510-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792564", "@num": "L510-15", "#text": "Code de la mutualité - art. L510-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792524", "@num": "L510-2", "#text": "Code de la mutualité - art. L510-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792528", "@num": "L510-3", "#text": "Code de la mutualité - art. L510-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792540", "@num": "L510-6", "#text": "Code de la mutualité - art. L510-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792544", "@num": "L510-7", "#text": "Code de la mutualité - art. L510-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792547", "@num": "L510-8", "#text": "Code de la mutualité - art. L510-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792550", "@num": "L510-9", "#text": "Code de la mutualité - art. L510-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792657", "@num": "R125-3", "#text": "Code de la mutualité - art. R125-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795969", "@num": "R211-10", "#text": "Code de la mutualité - art. R211-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795982", "@num": "R211-15", "#text": "Code de la mutualité - art. R211-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795984", "@num": "R211-15-1", "#text": "Code de la mutualité - art. R211-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795986", "@num": "R211-16", "#text": "Code de la mutualité - art. R211-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795989", "@num": "R211-17", "#text": "Code de la mutualité - art. R211-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795991", "@num": "R211-18", "#text": "Code de la mutualité - art. R211-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795996", "@num": "R211-21", "#text": "Code de la mutualité - art. R211-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795999", "@num": "R211-23", "#text": "Code de la mutualité - art. R211-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796003", "@num": "R211-26", "#text": "Code de la mutualité - art. R211-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796012", "@num": "R211-30", "#text": "Code de la mutualité - art. R211-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796034", "@num": "R212-11", "#text": "Code de la mutualité - art. R212-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796039", "@num": "R212-13", "#text": "Code de la mutualité - art. R212-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796046", "@num": "R212-15", "#text": "Code de la mutualité - art. R212-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796053", "@num": "R212-17", "#text": "Code de la mutualité - art. R212-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796071", "@num": "R212-25", "#text": "Code de la mutualité - art. R212-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796076", "@num": "R212-27-1", "#text": "Code de la mutualité - art. R212-27-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796086", "@num": "R212-32", "#text": "Code de la mutualité - art. R212-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796090", "@num": "R212-33", "#text": "Code de la mutualité - art. R212-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796094", "@num": "R212-34", "#text": "Code de la mutualité - art. R212-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796105", "@num": "R212-43", "#text": "Code de la mutualité - art. R212-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796019", "@num": "R212-5", "#text": "Code de la mutualité - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796114", "@num": "R212-50", "#text": "Code de la mutualité - art. R212-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796123", "@num": "R212-53", "#text": "Code de la mutualité - art. R212-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796126", "@num": "R212-54", "#text": "Code de la mutualité - art. R212-54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796128", "@num": "R212-54-1", "#text": "Code de la mutualité - art. 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Annexe I à l'article A344-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785865", "@num": "Annexe II art. A344-14", "#text": "Code des assurances - art. Annexe II à l'article A344-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006791905", "@num": "L112-2-1", "#text": "Code des assurances - art. L112-2-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796443", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796462", "@num": "L310-12-1", "#text": "Code des assurances - art. L310-12-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796476", "@num": "L310-12-2", "#text": "Code des assurances - art. L310-12-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796486", "@num": "L310-12-3", "#text": "Code des assurances - art. L310-12-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796505", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796520", "@num": "L310-12-5", "#text": "Code des assurances - art. L310-12-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796531", "@num": "L310-12-6", "#text": "Code des assurances - art. L310-12-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796546", "@num": "L310-13", "#text": "Code des assurances - art. L310-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796571", "@num": "L310-14", "#text": "Code des assurances - art. L310-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796587", "@num": "L310-15", "#text": "Code des assurances - art. L310-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796605", "@num": "L310-16", "#text": "Code des assurances - art. L310-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796625", "@num": "L310-17", "#text": "Code des assurances - art. L310-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796646", "@num": "L310-18", "#text": "Code des assurances - art. L310-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796658", "@num": "L310-18-1", "#text": "Code des assurances - art. L310-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796682", "@num": "L310-19", "#text": "Code des assurances - art. L310-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796696", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796712", "@num": "L310-20", "#text": "Code des assurances - art. L310-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796726", "@num": "L310-20-1", "#text": "Code des assurances - art. L310-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796739", "@num": "L310-21", "#text": "Code des assurances - art. L310-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796755", "@num": "L310-22", "#text": "Code des assurances - art. L310-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796766", "@num": "L310-23", "#text": "Code des assurances - art. L310-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796779", "@num": "L310-25", "#text": "Code des assurances - art. L310-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796861", "@num": "L310-28", "#text": "Code des assurances - art. L310-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797281", "@num": "L321-10", "#text": "Code des assurances - art. L321-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797302", "@num": "L321-10-1", "#text": "Code des assurances - art. L321-10-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797547", "@num": "L322-2-1", "#text": "Code des assurances - art. L322-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797609", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797685", "@num": "L322-4", "#text": "Code des assurances - art. L322-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798328", "@num": "L323-1-1", "#text": "Code des assurances - art. L323-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798358", "@num": "L324-5", "#text": "Code des assurances - art. L324-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798400", "@num": "L326-12", "#text": "Code des assurances - art. L326-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798406", "@num": "L326-13", "#text": "Code des assurances - art. L326-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798409", "@num": "L326-14", "#text": "Code des assurances - art. L326-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798411", "@num": "L326-14-1", "#text": "Code des assurances - art. L326-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798378", "@num": "L326-2", "#text": "Code des assurances - art. L326-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798441", "@num": "L327-3", "#text": "Code des assurances - art. L327-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798874", "@num": "L334-10", "#text": "Code des assurances - art. L334-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798896", "@num": "L334-12", "#text": "Code des assurances - art. L334-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798910", "@num": "L334-13", "#text": "Code des assurances - art. L334-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798957", "@num": "L334-16", "#text": "Code des assurances - art. L334-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798968", "@num": "L334-17", "#text": "Code des assurances - art. L334-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798982", "@num": "L334-18", "#text": "Code des assurances - art. L334-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798796", "@num": "L334-3", "#text": "Code des assurances - art. L334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798840", "@num": "L334-6", "#text": "Code des assurances - art. L334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799125", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799318", "@num": "L351-10", "#text": "Code des assurances - art. L351-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799859", "@num": "L351-7", "#text": "Code des assurances - art. L351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799870", "@num": "L351-8", "#text": "Code des assurances - art. L351-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799279", "@num": "L351-9", "#text": "Code des assurances - art. L351-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800440", "@num": "L363-1", "#text": "Code des assurances - art. L363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800467", "@num": "L363-2", "#text": "Code des assurances - art. L363-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800480", "@num": "L363-3", "#text": "Code des assurances - art. L363-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800495", "@num": "L363-4", "#text": "Code des assurances - art. L363-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800965", "@num": "L413-1", "#text": "Code des assurances - art. L413-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800999", "@num": "L413-3", "#text": "Code des assurances - art. L413-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801888", "@num": "L421-9-1", "#text": "Code des assurances - art. L421-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801908", "@num": "L421-9-3", "#text": "Code des assurances - art. L421-9-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801921", "@num": "L421-9-4", "#text": "Code des assurances - art. L421-9-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801935", "@num": "L421-9-5", "#text": "Code des assurances - art. L421-9-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802035", "@num": "L423-2", "#text": "Code des assurances - art. L423-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802046", "@num": "L423-3", "#text": "Code des assurances - art. L423-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802057", "@num": "L423-4", "#text": "Code des assurances - art. L423-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802076", "@num": "L423-5", "#text": "Code des assurances - art. L423-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802089", "@num": "L423-6", "#text": "Code des assurances - art. L423-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804138", "@num": "L514", "#text": "Code des assurances - art. L514 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812380", "@num": "R310-11", "#text": "Code des assurances - art. R*310-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812383", "@num": "R310-12", "#text": "Code des assurances - art. R*310-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812414", "@num": "R310-12-1", "#text": "Code des assurances - art. R*310-12-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812432", "@num": "R310-12-10", "#text": "Code des assurances - art. R*310-12-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812434", "@num": "R310-12-11", "#text": "Code des assurances - art. R*310-12-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812436", "@num": "R310-12-12", "#text": "Code des assurances - art. R*310-12-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812416", "@num": "R310-12-2", "#text": "Code des assurances - art. 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R332-3-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816363", "@num": "R332-3-2", "#text": "Code des assurances - art. R332-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816944", "@num": "R332-35", "#text": "Code des assurances - art. R332-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817107", "@num": "R332-39", "#text": "Code des assurances - art. R332-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817246", "@num": "R332-42", "#text": "Code des assurances - art. 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R334-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818907", "@num": "R334-44", "#text": "Code des assurances - art. R334-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818917", "@num": "R334-45", "#text": "Code des assurances - art. R334-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818935", "@num": "R334-46", "#text": "Code des assurances - art. R334-46 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818997", "@num": "R334-47", "#text": "Code des assurances - art. 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L621-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661430", "@num": "L631-1", "#text": "Code monétaire et financier - art. L631-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661462", "@num": "L631-2", "#text": "Code monétaire et financier - art. L631-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661684", "@num": "L633-1", "#text": "Code monétaire et financier - art. L633-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006665225", "@num": "L746-5", "#text": "Code monétaire et financier - art. L746-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006666488", "@num": "L756-5", "#text": "Code monétaire et financier - art. L756-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688351", "@num": "R621-38", "#text": "Code monétaire et financier - art. R621-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006108692", "@fin": "2999-01-01", "#text": "Chapitre Ier : Distribution des produits d'assurance.", "@debut": "2005-12-16" } ] }, "@cid": "JORFTEXT000000634104", "@nor": "ECOX0500009L", "@num": "2005-1564", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1564 du 15 décembre 2005 portant diverses dispositions d'adaptation au droit communautaire dans le domaine de l'assurance (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634104", "@c_titre_court": "LOI n° 2005-1564 du 15 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1564 du 15 décembre 2005 portant diverses dispositions d'adaptation au droit communautaire dans le domaine de l'assurance (1).", "@debut": "2005-12-16", "@id_txt": "LEGITEXT000006052860", "@c_titre_court": "Loi n° 2005-1564 du 15 décembre 2005" } ], "@date_publi": "2005-12-16", "@date_signature": "2005-12-15", "@num_parution_jo": "0292" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006842397", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La Commission de contrôle des assurances, des mutuelles et des institutions de prévoyance est désormais dénommée : Autorité de contrôle des assurances et des mutuelles.
\n
II. - Dans le code des assurances, le code monétaire et financier ainsi que dans tous les autres codes et textes législatifs et réglementaires, toute mention de la Commission de contrôle des assurances, des mutuelles et des institutions de prévoyance et toute référence à cette commission est remplacée par une mention de l'Autorité de contrôle des assurances et des mutuelles ou par une référence à cette autorité.
" } }, "LEGIARTI000021922316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-09", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021922316", "URL": "article/LEGI/ARTI/00/00/21/92/23/LEGIARTI000021922316.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@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": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises doivent produire chaque année à l'Autorité de contrôle prudentiel, à des dates fixées par arrêté du ministre chargé de l'économie, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves. La liste et la forme des états compris dans le compte rendu détaillé annuel et des autres états, tableaux et documents prévus ci-dessus sont fixées par arrêté du ministre chargé de l'économie.

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Les entreprises doivent communiquer à l'Autorité de contrôle prudentiel, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que l'Autorité estime nécessaires à l'exercice du contrôle.

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" } }, "LEGIARTI000021942454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-03-09" } }, "META_COMMUN": { "ID": "LEGIARTI000021942454", "URL": "article/LEGI/ARTI/00/00/21/94/24/LEGIARTI000021942454.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2010-217 du 3 mars 2010 article 12 : Le présent décret entre en vigueur à la date de la première réunion du collège de l'Autorité de contrôle prudentiel (9 mars 2010), à l'exception de son article 11.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000021903973", "@num": "3", "#text": "Décret n°2010-217 du 3 mars 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000021902234", "@nortexte": "ECET1002561D", "@numtexte": "2010-217", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789052", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789056", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789072", "@num": "A344-14-1", "#text": "Code des assurances - art. A344-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@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": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@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": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R341-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-12-30 art. 187", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" } ] }, "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": "LEGIARTI000006819456", "@fin": "1991-06-28", "@num": "R*341-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819457", "@fin": "1995-01-01", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819458", "@fin": "1995-08-05", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819459", "@fin": "2003-08-02", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819460", "@fin": "2005-12-16", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819461", "@fin": "2010-01-23", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922316", "@fin": "2010-03-09", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942454", "@fin": "2013-07-28", "@num": "R341-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890499", "@fin": "2016-01-01", "@num": "R341-5", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises doivent produire chaque année à l'Autorité de contrôle prudentiel, à des dates fixées par décision de l'Autorité de contrôle prudentiel, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves.

" } }, "LEGIARTI000027890499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027890499", "URL": "article/LEGI/ARTI/00/00/27/89/04/LEGIARTI000027890499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005627651", "#text": "Arrêté du 11 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006860606", "@num": "1", "#text": "Arrêté du 11 mars 1999 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000393553", "@nortexte": "ECOT9994725A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-11" }, { "@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": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (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": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. 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A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890291", "@num": "R341-1", "#text": "Code des assurances - art. R341-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142824", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890501", "@num": "R341-8", "#text": "Code des assurances - art. 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Les entreprises doivent produire chaque année à l'Autorité de contrôle prudentiel et de résolution, à des dates fixées par décision de l'Autorité de contrôle prudentiel et de résolution, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, la marche de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises visées aux 1° et 2° de l'article R. 341-1, la représentation des provisions et des réserves.

Les entreprises doivent communiquer à l'Autorité de contrôle prudentiel et de résolution, sur sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que l'Autorité estime nécessaires à l'exercice du contrôle.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006819875", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819876", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819877", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819878", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819879", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819880", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819881", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819882", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000021922316", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819459", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000021942454", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819461", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819458", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819457", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819456", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000027890499", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006819460", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006842397", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006788928", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006788928", "liens_entrants": true }

Article A344-1 AUTONOME MODIFIE, en vigueur du 16/12/2005 au 23/01/2010 (Code des assurances)