{ "article": { "LEGIARTI000006789051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2000-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006789051", "URL": "article/LEGI/ARTI/00/00/06/78/90/LEGIARTI000006789051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A13AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2000-12-26 art. 2, art. 3 et art. 4 JORF 29 décembre 2000", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 2000-12-26 art. 5 *modalités d'application - états trimestriels 2001*", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "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": "LEGIARTI000006789050", "@fin": "2000-12-29", "@num": "A344-13", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006789051", "@fin": "2016-01-01", "@num": "A344-13", "@etat": "ABROGE", "@debut": "2000-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les états trimestriels mentionnés à l'article A. 332-7 et au III de l'article A. 344-6 sont les suivants :

\n
\n

T 1 Flux trimestriels relatifs aux opérations en France ;

\n
\n

T 2 Encours trimestriel des placements ;

\n
\n

T 3 Simulations actif - passif.

\n
\n

Ces états sont établis dans la forme fixée en annexe au présent article.

\n
\n
\n
" } }, "LEGIARTI000006788245": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A332-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-04-22", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006788245", "URL": "article/LEGI/ARTI/00/00/06/78/82/LEGIARTI000006788245.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X332A07AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1983-04-21 art. 4 JORF 22 avril 1983", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006788282", "@num": "A332-11", "#text": "Code des assurances - art. A332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788266", "@num": "A332-9", "#text": "Code des assurances - art. A332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-9, R322-76", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-9, R322-76", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173858", "@fin": "1983-04-22", "#text": "Section IV : Commissions et frais d'acquisition à amortir.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157000", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788245", "@fin": "1983-04-22", "@num": "A332-7", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788246", "@fin": "2006-08-26", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2000-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788247", "@fin": "2008-11-10", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757739", "@fin": "2016-01-01", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031773017", "@fin": "2999-01-01", "@num": "A332-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les opérations d'assurance sur la vie, il ne peut, pour un exercice déterminé, être inscrit de frais d'acquisition à amortir au compte spécial prévu par les articles R. 322-9 et R. 322-76 que si, dans cet exercice, pour les opérations d'assurances directes effectuées sur le territoire de la République française, le montant des frais de gestion, d'organisation et de production de toute nature et des commissions d'acquisition et d'encaissement est inférieur au total des éléments suivants :
\n
1° 10 p. 100 des primes émises nettes d'annulations relatives aux opérations d'assurances collectives en cas de vie :
\n
15 p. 100 des primes émises nettes d'annulations relatives aux opérations d'assurances grande branche ;
\n
20 p. 100 des primes émises nettes d'annulations relatives aux opérations d'assurances populaires et collectives en cas de décès.
\n
2° 3 p. 100 des primes périodiques relatives aux opérations d'assurances grande branche ;
\n
5 p. 100 des primes périodiques relatives aux opérations d'assurances populaires.
\n
3° Sur la production de l'exercice en capitaux :
\n
- en ce qui concerne la grande branche :
\n
1,25 p. 100 pour les assurances temporaires ;
\n
2,75 p. 100 pour les assurances vie entière ;
\n
4 p. 100 pour les assurances mixtes, à terme fixe et combinées ;
\n
2 p. 100 pour les autres assurances.
\n
- en ce qui concerne la branche populaire :
\n
5 p. 100 pour les assurances mixtes ;
\n
3 p. 100 pour les autres assurances.
\n
4° Sur la production de l'exercice précédent en capitaux :
\n
- en ce qui concerne la grande branche :
\n
0,50 p. 100 pour les assurances temporaires ;
\n
1 p. 100 pour les assurances vie entière ;
\n
1,50 p. 100 pour les assurances mixtes, à terme fixe et combinées ;
\n
0,75 p. 100 pour les autres assurances.
\n
- en ce qui concerne la branche populaire :
\n
2,50 p. 100 pour les assurances mixtes ;
\n
1,50 p. 100 pour les autres assurances.
\n
On évalue le montant de la production d'un exercice en déduisant des capitaux entrés par souscription et par transformation les sorties par transformation ou sans effet et le tiers des sorties par résiliation.
\n
Les pourcentages prévus au 1° du présent article sont diminués de 50 p. 100 de leur montant pour les affaires grande branche et populaires souscrites à primes uniques ; ils sont majorés de 25 p. 100 de leur montant pour les entreprises dont le montant total des primes émises sur le territoire de la République française est inférieur à 2 millions de francs, de 20 p. 100 lorsque le montant des primes est compris entre 2 et 5 millions de francs, de 15 p. 100 lorsque le montant des primes est compris entre 5 et 10 millions de francs, de 10 p. 100 lorsque le montant des primes est compris entre 10 et 20 millions de francs.
\n
Pour les entreprises dont l'exploitation de la branche populaire ou de la grande branche n'a été entreprise que depuis trois ans au plus, la majoration prévue à l'alinéa précédent est calculée en considérant séparément la branche populaire, d'une part, et la grande branche et les assurances collectives, d'autre part.
\n
Si le total des frais de gestion, d'organisation et de production de toute nature et des commissions d'acquisition et d'encaissement est supérieur à la limite fixée au premier alinéa du présent article, le ministre de l'économie et des finances peut, à titre exceptionnel, autoriser les entreprises qui en font la demande à inscrire les frais d'acquisition à amortir au compte spécial.
" } }, "LEGIARTI000006788246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A332-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-26", "DATE_DEBUT": "2000-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006788246", "URL": "article/LEGI/ARTI/00/00/06/78/82/LEGIARTI000006788246.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X332A07AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2000-12-26 art. 1 JORF 29 décembre 2000", "@sens": "source", "@typelien": "CREATION" }, { "#text": "Arrêté 2000-12-26 art. 5 *modalités d'application - états trimestriels 2001*", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006788282", "@num": "A332-11", "#text": "Code des assurances - art. A332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788266", "@num": "A332-9", "#text": "Code des assurances - art. A332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816253", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816454", "@num": "R332-13", "#text": "Code des assurances - art. R*332-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816317", "@num": "R332-1-2", "#text": "Code des assurances - art. R332-1-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173964", "@fin": "2006-08-26", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "2000-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157000", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788245", "@fin": "1983-04-22", "@num": "A332-7", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788246", "@fin": "2006-08-26", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2000-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788247", "@fin": "2008-11-10", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757739", "@fin": "2016-01-01", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031773017", "@fin": "2999-01-01", "@num": "A332-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont en mesure d'estimer à toute époque l'incidence, d'une part sur les engagements envers les assurés, d'autre part sur la valeur de réalisation de leurs actifs mentionnés aux 1° à 13° de l'article R. 332-2 et à l'article R. 332-5 ainsi que de leurs instruments financiers à terme, de toute hypothèse d'évolution des taux d'intérêt et des marchés de valeurs mobilières, de biens immobiliers et de change.
\n
Ces hypothèses permettent de simuler les effets d'une augmentation immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, d'une diminution immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, ainsi que d'une diminution immédiate et pérenne de la valeur de réalisation des actions, parts ou droits émis par des sociétés commerciales ainsi que des droits réels immobiliers.
\n
Ces hypothèses figurent dans le modèle d'état T 3 annexé à l'article A. 344-13. La commission de contrôle peut néanmoins demander aux entreprises d'autres simulations sur le fondement d'autres valeurs.
\n II. - Simulations sur l'actif
\n
L'incidence de chacune des hypothèses mentionnées au I sur les actifs énumérés aux 1° à 13° de l'article R. 332-2 est évaluée comme suit.
\n
Les actifs mentionnés aux 1°, 2°, 2° bis, 2° ter, 10°, 11°, 12° et 13° de l'article R. 332-2 ainsi que les titres émis par les sociétés d'assurance mutuelles mentionnés au 6° du même article sont évalués conformément à l'article R. 332-20-1 puis aux valeurs actuelles résultant des différentes courbes des taux simulées. Ces évaluations tiennent compte d'une prime liée aux risques de liquidité et de contrepartie. Cette prime est fonction de celle qui ressort de l'évaluation du titre effectuée conformément à l'article R. 332-20-1.
\n
Les actifs mentionnés aux 4°, 5°, 5° bis, 6°, à l'exception des titres mentionnés au précédent alinéa et 9° de l'article R. 332-2 sont évalués conformément à l'article R. 332-20-1 puis estimés selon les hypothèses figurant dans l'état T 3.
\n
Pour les actifs mentionnés aux 3°, 7°, 7° bis, 8° et 9° bis de l'article R. 332-2, l'entreprise substitue aux parts ou actions de l'organisme détenu un pourcentage des actifs énumérés aux 1° à 13° du même article que détient cet organisme, évalués comme prévu à l'alinéa précédent et nets des dettes de l'organisme, égal au pourcentage d'intérêt détenu par l'entreprise dans cet organisme.
\n
Lorsqu'il n'est pas possible ou pas pertinent de procéder à cette évaluation, l'entreprise assimile les parts ou actions détenues à des actions, des obligations, des biens immobiliers ou une combinaison de ces différents types d'actifs.
\n
Les instruments financiers à terme sont évalués à leur coût de remplacement, résultant de chacune des valeurs de réalisation simulées sur les actifs sous-jacents.
\n
Les résultats des simulations décrites ci-dessus sont présentés en distinguant d'une part les valeurs négociées sur un marché reconnu au sens de l'article R. 332-2 et les parts ou actions d'organismes de placement collectif en valeurs mobilières investis exclusivement dans de telles valeurs d'autre part les titres de même nature non négociés sur un tel marché.
\n III. - Simulations sur les provisions mathématiques
\n vie et non-vie
\n
Les provisions techniques mentionnées aux 1° et 2° de l'article R. 331-3 et au 1° de l'article R. 331-6 sont évaluées comme suit :
\n
- la provision pour participation aux excédents est évaluée à sa dernière valeur comptable connue ;
\n
- les engagements d'assurance vie et engagements viagers d'assurance non-vie, à l'exception de ceux mentionnés à l'article R. 332-5, sont évalués en actualisant, avec la courbe des taux d'intérêt à la date du calcul puis chacune des courbes des taux d'intérêt simulées, et avec application, au titre des charges de gestion, d'un abattement de 30 points de base à chacun des taux retenus, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés en tenant notamment compte, lorsque c'est possible, des règles de participation aux bénéfices contractuelles et réglementaires. Les engagements liés à des contrats comportant une valeur de rachat font l'objet d'estimations distinctes ;
\n
- les engagements mentionnés à l'article R. 332-5 sont évalués en calculant, avec les différentes valeurs de l'unité de compte simulées, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés.
\n
Pour l'évaluation des engagements relatifs aux contrats à capital variable, l'estimation du résultat probable lié au risque de placement est effectuée de manière distincte.
\n IV. - Liquidation des autres provisions techniques non-vie
\n
L'entreprise indique également la dernière valeur comptable connue des provisions techniques mentionnées aux 2°, 2 bis, 4° et 5° de l'article R. 331-6. Elle évalue, conformément aux cadences de liquidation passées ou à tout autre élément d'appréciation qu'elle est en mesure de justifier, la part de ces provisions liquidée aux 31 décembre de chacun des cinq exercices à venir, dans l'hypothèse d'une absence totale d'émission future de primes.
\n V. - Dispersion des actifs
\n
L'entreprise évalue ses cinq plus importants encours d'actifs énumérés aux 1° à 13° de l'article R. 332-2 vis-à-vis de contreparties hors Etats membres de l'OCDE et organismes internationaux à caractère public dont un ou plusieurs Etats membres de l'Union européenne font partie, conformément à l'article R. 332-20-1. Elle indique également la valeur comptable de ces encours, en distinguant les produits de taux des autres actifs. Pour ces évaluations, une contrepartie est soit une société isolée, soit plusieurs sociétés appartenant au même groupe au sens du 1° de l'article R. 332-13. L'encours auprès d'une contrepartie est l'encours de l'ensemble des valeurs émises, prêts obtenus ou garantis par la contrepartie, ainsi que le montant des dépôts effectués ou positions à terme créditrices auprès de cette contrepartie, net de l'encours garanti par d'autres contreparties.
\n
" } }, "LEGIARTI000006788247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A332-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2006-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006788247", "URL": "article/LEGI/ARTI/00/00/06/78/82/LEGIARTI000006788247.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X332A07AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-08-01 art. 1 11° JORF 26 août 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006788282", "@num": "A332-11", "#text": "Code des assurances - art. A332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788266", "@num": "A332-9", "#text": "Code des assurances - art. A332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816253", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816454", "@num": "R332-13", "#text": "Code des assurances - art. R*332-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816317", "@num": "R332-1-2", "#text": "Code des assurances - art. R332-1-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173857", "@fin": "2999-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157000", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788245", "@fin": "1983-04-22", "@num": "A332-7", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788246", "@fin": "2006-08-26", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2000-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788247", "@fin": "2008-11-10", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757739", "@fin": "2016-01-01", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031773017", "@fin": "2999-01-01", "@num": "A332-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont en mesure d'estimer à toute époque l'incidence, d'une part sur les engagements envers les assurés, d'autre part sur la valeur de réalisation de leurs actifs mentionnés aux 1° à 13° de l'article R. 332-2 et à l'article R. 332-5 ainsi que de leurs instruments financiers à terme, de toute hypothèse d'évolution des taux d'intérêt et des marchés de valeurs mobilières, de biens immobiliers et de change.
\n
Ces hypothèses permettent de simuler les effets d'une augmentation immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, d'une diminution immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, ainsi que d'une diminution immédiate et pérenne de la valeur de réalisation des actions, parts ou droits émis par des sociétés commerciales ainsi que des droits réels immobiliers.
\n
Ces hypothèses figurent dans le modèle d'état T 3 annexé à l'article A. 344-13. L'Autorité de contrôle peut néanmoins demander aux entreprises d'autres simulations sur le fondement d'autres valeurs.
\n II. - Simulations sur l'actif
\n
L'incidence de chacune des hypothèses mentionnées au I sur les actifs énumérés aux 1° à 13° de l'article R. 332-2 est évaluée comme suit.
\n
Les actifs mentionnés aux 1°, 2°, 2° bis, 2° ter, 10°, 11°, 12° et 13° de l'article R. 332-2 ainsi que les titres émis par les sociétés d'assurance mutuelles mentionnés au 6° du même article sont évalués conformément à l'article R. 332-20-1 puis aux valeurs actuelles résultant des différentes courbes des taux simulées. Ces évaluations tiennent compte d'une prime liée aux risques de liquidité et de contrepartie. Cette prime est fonction de celle qui ressort de l'évaluation du titre effectuée conformément à l'article R. 332-20-1.
\n
Les actifs mentionnés aux 4°, 5°, 5° bis, 6°, à l'exception des titres mentionnés au précédent alinéa et 9° de l'article R. 332-2 sont évalués conformément à l'article R. 332-20-1 puis estimés selon les hypothèses figurant dans l'état T 3.
\n
Pour les actifs mentionnés aux 3°, 7°, 7° bis, 8° et 9° bis de l'article R. 332-2, l'entreprise substitue aux parts ou actions de l'organisme détenu un pourcentage des actifs énumérés aux 1° à 13° du même article que détient cet organisme, évalués comme prévu à l'alinéa précédent et nets des dettes de l'organisme, égal au pourcentage d'intérêt détenu par l'entreprise dans cet organisme.
\n
Lorsqu'il n'est pas possible ou pas pertinent de procéder à cette évaluation, l'entreprise assimile les parts ou actions détenues à des actions, des obligations, des biens immobiliers ou une combinaison de ces différents types d'actifs.
\n
Les instruments financiers à terme sont évalués à leur coût de remplacement, résultant de chacune des valeurs de réalisation simulées sur les actifs sous-jacents.
\n
Les résultats des simulations décrites ci-dessus sont présentés en distinguant d'une part les valeurs négociées sur un marché reconnu au sens de l'article R. 332-2 et les parts ou actions d'organismes de placement collectif en valeurs mobilières investis exclusivement dans de telles valeurs d'autre part les titres de même nature non négociés sur un tel marché.
\n III. - Simulations sur les provisions mathématique vie et non-vie
\n
Les provisions techniques mentionnées aux 1° et 2° de l'article R. 331-3 et au 1° de l'article R. 331-6 sont évaluées comme suit :
\n
- la provision pour participation aux bénéfices est évaluée à sa dernière valeur comptable connue ;
\n
- les engagements d'assurance vie et engagements viagers d'assurance non-vie, à l'exception de ceux mentionnés à l'article R. 332-5, sont évalués en actualisant, avec la courbe des taux d'intérêt à la date du calcul puis chacune des courbes des taux d'intérêt simulées, et avec application, au titre des charges de gestion, d'un abattement de 30 points de base à chacun des taux retenus, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés en tenant notamment compte, lorsque c'est possible, des règles de participation aux bénéfices contractuelles et réglementaires. Les engagements liés à des contrats comportant une valeur de rachat font l'objet d'estimations distinctes ;
\n
- les engagements mentionnés à l'article R. 332-5 sont évalués en calculant, avec les différentes valeurs de l'unité de compte simulées, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés.
\n
Pour l'évaluation des engagements relatifs aux contrats à capital variable, l'estimation du résultat probable lié au risque de placement est effectuée de manière distincte.
\n IV. - Liquidation des autres provisions techniques non-vie
\n
L'entreprise indique également la dernière valeur comptable connue des provisions techniques mentionnées aux 2°, 2 bis, 4° et 5° de l'article R. 331-6. Elle évalue, conformément aux cadences de liquidation passées ou à tout autre élément d'appréciation qu'elle est en mesure de justifier, la part de ces provisions liquidée aux 31 décembre de chacun des cinq exercices à venir, dans l'hypothèse d'une absence totale d'émission future de primes.
\n V. - Dispersion des actifs
\n
L'entreprise évalue ses cinq plus importants encours d'actifs énumérés aux 1° à 13° de l'article R. 332-2 vis-à-vis de contreparties hors Etats membres de l'OCDE et organismes internationaux à caractère public dont un ou plusieurs Etats membres de l'Union européenne font partie, conformément à l'article R. 332-20-1. Elle indique également la valeur comptable de ces encours, en distinguant les produits de taux des autres actifs. Pour ces évaluations, une contrepartie est soit une société isolée, soit plusieurs sociétés appartenant au même groupe au sens du 1° de l'article R. 332-13. L'encours auprès d'une contrepartie est l'encours de l'ensemble des valeurs émises, prêts obtenus ou garantis par la contrepartie, ainsi que le montant des dépôts effectués ou positions à terme créditrices auprès de cette contrepartie, net de l'encours garanti par d'autres contreparties.
\n
" } }, "LEGIARTI000006788992": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-27", "DATE_DEBUT": "1993-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006788992", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788992.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-07-27 art. 3 JORF 27 juillet 1983", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1981-11-23 art. 1 JORF 4 décembre 1981", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1982-06-01 art. 1 JORF 12 juin 1982", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1982-06-23 art. 3 JORF 7 septembre 1982", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1982-07-23 art. 8 JORF 7 septembre 1982", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1982-11-04 art. 2 JORF 16 novembre 1982 en vigueur le 31 décembre 1982", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1983-02-15 art. 1, art. 2 JORF 5 mars 1983 en vigueur le 31 décembre 1983", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1983-07-11 art. 2 JORF 27 juillet 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1984-12-21 art. 2 JORF 26 décembre 1984", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1984-12-26 art. 9 JORF 26 décembre 1984", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1984-12-29 art. 2 JORF 4 janvier 1985", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1987-02-17 art. 2 JORF 20 février 1987", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1989-09-26 art. 1 JORF 5 octobre 1989", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1991-01-30 art. 1, art. 3 JORF 31 janvier 1991", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1991-05-14 art. 1, art. 2 JORF 17 mai 1991", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1991-12-28 art. 1 JORF 22 janvier 1992", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1993-03-19 art. 4 JORF 20 mars 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1993-05-07 art. 3 JORF 29 mai 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1993-07-28 art. 2, art. 3 JORF 5 août 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1995-07-28 art. 1 JORF 27 août 1995", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@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" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173874", "@fin": "2006-03-14", "#text": "Section III : Etats à produire.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les états à produire par les entreprises doivent être conformes aux états modèles ci-après.
\n
\n
(modèles non reproduits, se reporter au Journal officiel).
\n
" } }, "LEGIARTI000006788993": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-11", "DATE_DEBUT": "1995-08-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006788993", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788993.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1995-07-28 art. 2 JORF 27 août 1995", "@sens": "source", "@typelien": "CREATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173874", "@fin": "2006-03-14", "#text": "Section III : Etats à produire.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent chaque année à la Commission de contrôle des assurances :
\n
1° Dans les cinq mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;
\n
2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-11 ci-après.
\n
II. - Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 remettent en outre chaque année à la Commission de contrôle des assurances avant le 15 mars suivant la clôture de l'exercice les états provisoires définis à l'article A. 344-12.
\n
III. - Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent à la Commission de contrôle des assurances, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.
" } }, "LEGIARTI000006788994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-06-10", "DATE_DEBUT": "2004-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006788994", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788994.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2004-04-16 art. 3 JORF 11 mai 2004", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173874", "@fin": "2006-03-14", "#text": "Section III : Etats à produire.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent chaque année à la Commission de contrôle :
\n
1° Dans les cinq mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;
\n
2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-11 ci-après.
\n
II. - 1° Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 remettent en outre chaque année à la Commission de contrôle avant le 15 mars suivant la clôture de l'exercice les états provisoires définis au premier alinéa de l'article A. 344-12.
\n
2° Les mêmes entreprises remettent chaque année à la commission de contrôle avant le 15 mars suivant la clôture de l'exercice les états provisoires définis au deuxième alinéa de l'article A. 344-12.
\n
III. - Les entreprises visées au 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent à la Commission de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.
" } }, "LEGIARTI000006788995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-03-14", "DATE_DEBUT": "2005-06-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006788995", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788995.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAD" } }, "NOTA": { "CONTENU": "
Arrêté 2005-06-10 art. 8 : Ces dispositions sont applicables, pour la première fois, à l'élaboration et à la remise des états relatifs aux comptes de l'exercice social commençant le 1er janvier 2005 ou durant cette année.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2005-06-10 art. 2 JORF 26 juin 2005", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789050", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173874", "@fin": "2006-03-14", "#text": "Section III : Etats à produire.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent chaque année à la commission de contrôle :
\n
1° Dans les quatre mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;
\n
2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-1-1 ci-après ;
\n
3° Dans les trente jours suivant leur approbation par le conseil d'administration ou le conseil de surveillance, les rapports mentionnés aux articles L. 322-2-4 et R. 336-1 et R. 336-5.
\n
II. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent à la commission de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.
" } }, "LEGIARTI000006788996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2006-03-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006788996", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788996.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-03-13 art. 1 JORF 14 mars 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789050", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent chaque année à la commission de contrôle :
\n
1° Dans les quatre mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;
\n
2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-1-1 ci-après ;
\n
3° Dans les trente jours suivant leur approbation par le conseil d'administration ou le conseil de surveillance, et au plus tard le 30 juin, les rapports mentionnés aux articles L. 322-2-4 et R. 336-1 et R. 336-5.
\n
II. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent à la commission de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.
" } }, "LEGIARTI000006788997": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006788997", "URL": "article/LEGI/ARTI/00/00/06/78/89/LEGIARTI000006788997.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X344A06AXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@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": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789050", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508506", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent chaque année à l'autorité de contrôle :
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1° Dans les quatre mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;
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2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-1-1 ci-après ;
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3° Dans les trente jours suivant leur approbation par le conseil d'administration ou le conseil de surveillance, et au plus tard le 30 juin, les rapports mentionnés aux articles L. 322-2-4 et R. 336-1 et R. 336-5.
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II. - Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application de l'article L. 310-1-1 remettent à l'autorité de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.
" } }, "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.
\n
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.
" } }, "LEGIARTI000006819940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819940", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R023XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "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": "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": "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": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "LEGIARTI000006819940", "@fin": "1991-07-28", "@num": "R342-23", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819941", "@fin": "1994-06-11", "@num": "R342-23", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent adresser trimestriellement au ministre de l'économie et des finances un état abrégé de représentation des provisions techniques dont le modèle et les conditions de production sont fixés par arrêté.
\n
" } }, "LEGIARTI000006819941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-23", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1991-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006819941", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R023XXAB" } }, "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": "LEGIARTI000006847250", "@num": "3", "#text": "Décret n°91-723 du 26 juillet 1991 - art. 3 () JORF 28 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000173170", "@nortexte": "ECOT9194000D", "@numtexte": "91-723", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-26" }, { "@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": "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": "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": "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": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "LEGIARTI000006819940", "@fin": "1991-07-28", "@num": "R342-23", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819941", "@fin": "1994-06-11", "@num": "R342-23", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent adresser trimestriellement à la commission de contrôle des assurances un état abrégé de représentation des provisions techniques dont le modèle et les conditions de production sont fixés par arrêté.
\n
" } }, "LEGIARTI000019757739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A332-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757739", "URL": "article/LEGI/ARTI/00/00/19/75/77/LEGIARTI000019757739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019747657", "@num": "4", "#text": "Arrêté du 7 novembre 2008 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000006788282", "@num": "A332-11", "#text": "Code des assurances - art. A332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788266", "@num": "A332-9", "#text": "Code des assurances - art. A332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816253", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019745995", "@num": "R331-36", "#text": "Code des assurances - art. R331-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816454", "@num": "R332-13", "#text": "Code des assurances - art. R332-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R332-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173857", "@fin": "2999-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157000", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788245", "@fin": "1983-04-22", "@num": "A332-7", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788246", "@fin": "2006-08-26", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2000-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788247", "@fin": "2008-11-10", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757739", "@fin": "2016-01-01", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031773017", "@fin": "2999-01-01", "@num": "A332-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 ou au 1° du III de l'article L. 310-1-1 sont en mesure d'estimer à toute époque l'incidence, d'une part sur les engagements envers les assurés et les entreprises réassurées, d'autre part sur la valeur de réalisation de leurs actifs mentionnés aux 1° à 13° de l'article R. 332-2 et à l'article R. 332-5 ainsi que de leurs instruments financiers à terme, de toute hypothèse d'évolution des taux d'intérêt et des marchés de valeurs mobilières, de biens immobiliers et de change.

Ces hypothèses permettent de simuler les effets d'une augmentation immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, d'une diminution immédiate et pérenne du taux des emprunts d'Etat à dix ans et de l'évolution correspondante de la courbe de taux, ainsi que d'une diminution immédiate et pérenne de la valeur de réalisation des actions, parts ou droits émis par des sociétés commerciales ainsi que des droits réels immobiliers.

Ces hypothèses figurent dans le modèle d'état T 3 annexé à l'article A. 344-13.L'Autorité de contrôle peut néanmoins demander aux entreprises d'autres simulations sur le fondement d'autres valeurs.

II. - Simulations sur l'actif

L'incidence de chacune des hypothèses mentionnées au I sur les actifs énumérés aux 1° à 13° de l'article R. 332-2 est évaluée comme suit.

Les actifs mentionnés aux 1°, 2°, 2° bis, 2° ter, 10°, 11°, 12° et 13° de l'article R. 332-2 ainsi que les titres émis par les sociétés d'assurance mutuelles mentionnés au 6° du même article sont évalués conformément à l'article R. 332-20-1 puis aux valeurs actuelles résultant des différentes courbes des taux simulées. Ces évaluations tiennent compte d'une prime liée aux risques de liquidité et de contrepartie. Cette prime est fonction de celle qui ressort de l'évaluation du titre effectuée conformément à l'article R. 332-20-1.

Les actifs mentionnés aux 4°, 5°, 5° bis, 6°, à l'exception des titres mentionnés au précédent alinéa et 9° de l'article R. 332-2 sont évalués conformément à l'article R. 332-20-1 puis estimés selon les hypothèses figurant dans l'état T 3.

Pour les actifs mentionnés aux 3°, 7°, 7° bis, 8° et 9° bis de l'article R. 332-2, l'entreprise substitue aux parts ou actions de l'organisme détenu un pourcentage des actifs énumérés aux 1° à 13° du même article que détient cet organisme, évalués comme prévu à l'alinéa précédent et nets des dettes de l'organisme, égal au pourcentage d'intérêt détenu par l'entreprise dans cet organisme.

Lorsqu'il n'est pas possible ou pas pertinent de procéder à cette évaluation, l'entreprise assimile les parts ou actions détenues à des actions, des obligations, des biens immobiliers ou une combinaison de ces différents types d'actifs.

Les instruments financiers à terme sont évalués à leur coût de remplacement, résultant de chacune des valeurs de réalisation simulées sur les actifs sous-jacents.

Les résultats des simulations décrites ci-dessus sont présentés en distinguant d'une part les valeurs négociées sur un marché reconnu au sens de l'article R. 332-2 et les parts ou actions d'organismes de placement collectif en valeurs mobilières investis exclusivement dans de telles valeurs d'autre part les titres de même nature non négociés sur un tel marché.

III. - Simulations sur les provisions mathématique vie et non-vie

Les provisions techniques mentionnées aux 1° et 2° des articles R. 331-3 et R. 331-36, et au 1° de l'article R. 331-6 sont évaluées comme suit :

- la provision pour participation aux bénéfices est évaluée à sa dernière valeur comptable connue ;

- les engagements d'assurance vie et engagements viagers d'assurance non-vie, à l'exception de ceux mentionnés à l'article R. 332-5, sont évalués en actualisant, avec la courbe des taux d'intérêt à la date du calcul puis chacune des courbes des taux d'intérêt simulées, et avec application, au titre des charges de gestion, d'un abattement de 30 points de base à chacun des taux retenus, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés en tenant notamment compte, lorsque c'est possible, des règles de participation aux bénéfices contractuelles et réglementaires. Les engagements liés à des contrats comportant une valeur de rachat font l'objet d'estimations distinctes ;

- les engagements mentionnés à l'article R. 332-5 sont évalués en calculant, avec les différentes valeurs de l'unité de compte simulées, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés.

Pour l'évaluation des engagements relatifs aux contrats à capital variable, l'estimation du résultat probable lié au risque de placement est effectuée de manière distincte.

IV. - Liquidation des autres provisions techniques non-vie

L'entreprise indique également la dernière valeur comptable connue des provisions techniques mentionnées aux 2°, 2 bis, 4° et 5° de l'article R. 331-6. Elle évalue, conformément aux cadences de liquidation passées ou à tout autre élément d'appréciation qu'elle est en mesure de justifier, la part de ces provisions liquidée aux 31 décembre de chacun des cinq exercices à venir, dans l'hypothèse d'une absence totale d'émission future de primes.

V. - Dispersion des actifs

L'entreprise évalue ses cinq plus importants encours d'actifs énumérés aux 1° à 13° de l'article R. 332-2 vis-à-vis de contreparties hors Etats membres de l'OCDE et organismes internationaux à caractère public dont un ou plusieurs Etats membres de l'Union européenne font partie, conformément à l'article R. 332-20-1. Elle indique également la valeur comptable de ces encours, en distinguant les produits de taux des autres actifs. Pour ces évaluations, une contrepartie est soit une société isolée, soit plusieurs sociétés appartenant au même groupe au sens du 1° de l'article R. 332-13. L'encours auprès d'une contrepartie est l'encours de l'ensemble des valeurs émises, prêts obtenus ou garantis par la contrepartie, ainsi que le montant des dépôts effectués ou positions à terme créditrices auprès de cette contrepartie, net de l'encours garanti par d'autres contreparties.

" } }, "LEGIARTI000019757821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757821", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. 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I.-Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application du 1° du III de l'article L. 310-1-1 remettent chaque année à l'autorité de contrôle :

1° Dans les quatre mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;

2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-11 ;

3° Dans les trente jours suivant leur approbation par le conseil d'administration ou le conseil de surveillance, et au plus tard le 30 juin, les rapports mentionnés aux articles L. 322-2-4 et R. 336-1 et R. 336-5.

II.-Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application du 1° du III de l'article L. 310-1-1 remettent à l'autorité de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.

" } }, "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. 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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.

\n
\n

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.

\n
" } }, "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. 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. 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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.

" } }, "LEGIARTI000031731970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031731970", "URL": "article/LEGI/ARTI/00/00/31/73/19/LEGIARTI000031731970.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006787802", "@num": "A331-1", "#text": "Code des assurances - art. A331-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787820", "@num": "A331-1-1", "#text": "Code des assurances - art. A331-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787828", "@num": "A331-1-2", "#text": "Code des assurances - art. 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A344-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888889", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773297", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757831", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773291", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959311", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023928284", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773333", "@num": "A355-1", "#text": "Code des assurances - art. A355-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773328", "@num": "A362-1", "#text": "Code des assurances - art. A362-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785864", "@num": "Annexe I art. A344-14", "#text": "Code des assurances - art. Annexe I art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785865", "@num": "Annexe II art. A344-14", "#text": "Code des assurances - art. Annexe II art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021542200", "@num": "Annexe art A343-1 (al 1)", "#text": "Code des assurances - art. Annexe art A343-1 (al 1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027899176", "@num": "Annexe art A343-1 (al 3)", "#text": "Code des assurances - art. Annexe art A343-1 (al 3) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019307859", "@num": "Annexe art. A344-13", "#text": "Code des assurances - art. Annexe art. A344-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019112686", "@num": "Annexe art. A344-3 (suite 1)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020215803", "@num": "Annexe art. A344-3 (suite 2)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 2) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021542174", "@num": "Annexe art. A344-3 (suite 4)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 4) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890965", "@num": "Annexe art. A344-8", "#text": "Code des assurances - art. Annexe art. A344-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757817", "@num": "Annexe art. A344-9", "#text": "Code des assurances - art. Annexe art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019112555", "@num": "Annexe à l'article A344-3", "#text": "Code des assurances - art. Annexe à l'article A344-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031731965", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modification du code des assurances", "@debut": "2016-01-01" } ] }, "@cid": "JORFTEXT000031702029", "@nor": "FCPT1529210A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2015 portant adaptation des dispositions comptables du code des assurances", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031702029", "@c_titre_court": "Arrêté du 28 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2015 portant adaptation des dispositions comptables du code des assurances", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000031731958", "@c_titre_court": "Arrêté du 28 décembre 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-12-29", "@date_signature": "2015-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031731970", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031702056", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. A332-5, Art. A332-6, Art. A332-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A341-1, Sct. Chapitre II : Dispositions comptables particulières, Art. A342-1, Art. A342-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A332-1, Art. A332-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. A344-1, Art. A344-3, Art. Annexe à l'article A344-3, Art. Annexe art. A344-3 (suite 1), Art. Annexe art. A344-3 (suite 2), Art. Annexe art. A344-3 (suite 3), Art. Annexe art. A344-3 (suite 4), Art. A344-6, Art. A344-7, Art. A344-8, Art. Annexe art. A344-8, Art. A344-9, Art. Annexe art. A344-9, Art. A344-10, Sct. Annexes A344-10 : ETATS, Art. A344-11, Art. A344-13, Art. Annexe art. A344-13, Art. A344-14, Art. Annexe I art. A344-14, Art. Annexe II art. A344-14, Art. A344-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Art. A344-2, Art. A344-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A355-1, Art. A362-1, Art. A441-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Dispositions générales., Sct. Section II : Documents et registres comptables., Sct. Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances., Sct. Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance., Sct. Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Engagements et provisions techniques , Art. A343-1-1, Art. A343-1-2, Art. A343-1-3, Sct. Section II : Estimation des éléments d'actifs , Art. A343-2, Art. A343-2-1, Art. A343-2-2, Sct. Section III : Revenus des placements, Art. A343-3, Art. A343-3-1, Art. A343-3-2, Sct. Section IV : Tenue de documents relatifs aux placements, contrats, sinistres, réassurances \n, Art. A343-4, Art. A343-4-1, Art. A343-4-2, Art. A343-4-3, Sct. Section V : Dispositions particulières aux opérations de coassurance et coréassurance \n, Art. A343-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. Annexe art A343-1 (al 1), Art. Annexe art A343-1 (al 3)\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre III : Revenu des placements.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Art. A334-1
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : La marge de solvabilité. Dispositions communes., Sct. Section II : La marge de solvabilité des entreprises d'assurance de dommages., Sct. Section III : La marge de solvabilité des entreprises d'assurance sur la vie., Sct. Section IV : Vérification de solvabilité globale., Sct. Section V : Dispositions transitoires relatives à la marge de solvabilité., Sct. Section VI : Dispositions particulières aux territoires d'outre-mer., Sct. Section VIII : La surveillance complémentaire des entreprises d'assurance faisant partie d'un groupe d'assurance., Sct. Section IX : Dispositions relatives à la surveillance complémentaire des entités réglementées appartenant à un conglomérat financier.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre III : Plan et évaluations comptables particuliers à l'assurance, Art. A343-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre V : Tarifs et frais d'acquisition et de gestion\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A310-8, Art. A310-9\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre Ier : Les agréments., Art. A322-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre Ier : Les engagements réglementés.\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A344-2\n
\n

\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. A310-3\n
\n

\n
\n
\n
" } }, "LEGIARTI000031773017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A332-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031773017", "URL": "article/LEGI/ARTI/00/00/31/77/30/LEGIARTI000031773017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000006788282", "@num": "A332-11", "#text": "Code des assurances - art. A332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788266", "@num": "A332-9", "#text": "Code des assurances - art. A332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432025", "@num": "L310-3-2", "#text": "Code des assurances - art. L310-3-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816454", "@num": "R332-13", "#text": "Code des assurances - art. R332-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R332-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576293", "@num": "R343-11", "#text": "Code des assurances - art. R343-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576271", "@num": "R343-3", "#text": "Code des assurances - art. R343-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576281", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576285", "@num": "R343-8", "#text": "Code des assurances - art. R343-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173857", "@fin": "2999-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157000", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142569", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773014", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité 2\"", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788245", "@fin": "1983-04-22", "@num": "A332-7", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788246", "@fin": "2006-08-26", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2000-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788247", "@fin": "2008-11-10", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2006-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757739", "@fin": "2016-01-01", "@num": "A332-7", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031773017", "@fin": "2999-01-01", "@num": "A332-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les entreprises mentionnées à l'article L. 310-3-2 sont en mesure d'estimer à toute époque l'incidence, d'une part sur les engagements envers les assurés et les entreprises réassurées, d'autre part sur la valeur de réalisation de leurs actifs mentionnés aux 1° à 13° de l'article R. 332-2 et à l'article R. 332-5 ainsi que de leurs instruments financiers à terme, de toute hypothèse d'évolution des taux d'intérêt et des marchés de valeurs mobilières, de biens immobiliers et de change.

Ces hypothèses figurent dans un modèle d'état défini par l'Autorité de contrôle prudentiel et de résolution. L'Autorité de contrôle peut néanmoins demander aux entreprises d'autres simulations sur le fondement d'autres valeurs.

II.-Simulations sur l'actif

L'incidence de chacune des hypothèses mentionnées au I sur les actifs énumérés aux 1° à 13° de l'article R. 332-2 est évaluée comme suit.

Les actifs mentionnés aux 1°, 2°, 2° bis, 2° ter, 10°, 11°, 12° et 13° de l'article R. 332-2 ainsi que les titres émis par les sociétés d'assurance mutuelles mentionnés au 6° du même article sont évalués conformément à l'article R. 343-11 puis aux valeurs actuelles résultant des différentes courbes des taux simulées. Ces évaluations tiennent compte d'une prime liée aux risques de liquidité et de contrepartie. Cette prime est fonction de celle qui ressort de l'évaluation du titre effectuée conformément à l'article R. 343-11.

Les actifs mentionnés aux 4°, 5°, 5° bis, 6°, à l'exception des titres mentionnés au précédent alinéa et 9° de l'article R. 332-2 sont évalués conformément à l'article R. 343-11 puis estimés selon les hypothèses figurant dans le modèle d'état défini par l'Autorité de contrôle prudentiel et de résolution.

Les instruments financiers à terme sont évalués à leur coût de remplacement, résultant de chacune des valeurs de réalisation simulées sur les actifs sous-jacents.

III.-Simulations sur les provisions mathématique vie et non-vie

Les provisions techniques mentionnées aux 1° et 2° des articles R. 343-3 et R. 343-8, et au 1° de l'article R. 343-7 sont évaluées comme suit :

-la provision pour participation aux bénéfices est évaluée à sa dernière valeur comptable connue ;

-les engagements d'assurance vie et engagements viagers d'assurance non-vie, à l'exception de ceux mentionnés à l'article R. 332-5, sont évalués en actualisant, avec la courbe des taux d'intérêt à la date du calcul puis chacune des courbes des taux d'intérêt simulées, et avec application, au titre des charges de gestion, d'un abattement de 30 points de base à chacun des taux retenus, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés en tenant notamment compte, lorsque c'est possible, des règles de participation aux bénéfices contractuelles et réglementaires. Les engagements liés à des contrats comportant une valeur de rachat font l'objet d'estimations distinctes ;

-les engagements mentionnés à l'article R. 332-5 sont évalués en calculant, avec les différentes valeurs de l'unité de compte simulées, la différence entre les valeurs probables des engagements pris par l'entreprise et des engagements pris par les assurés.

Pour l'évaluation des engagements relatifs aux contrats à capital variable, l'estimation du résultat probable lié au risque de placement est effectuée de manière distincte.

IV.-Liquidation des autres provisions techniques non-vie

L'entreprise indique également la dernière valeur comptable connue des provisions techniques mentionnées aux 2°, 2 bis, 4° et 5° de l'article R. 343-7. Elle évalue, conformément aux cadences de liquidation passées ou à tout autre élément d'appréciation qu'elle est en mesure de justifier, la part de ces provisions liquidée aux 31 décembre de chacun des cinq exercices à venir, dans l'hypothèse d'une absence totale d'émission future de primes.

V.-Dispersion des actifs

L'entreprise évalue ses cinq plus importants encours d'actifs énumérés aux 1° à 13° de l'article R. 332-2 vis-à-vis de contreparties hors Etats membres de l'OCDE et organismes internationaux à caractère public dont un ou plusieurs Etats membres de l'Union européenne font partie, conformément à l'article R. 343-11. Elle indique également la valeur comptable de ces encours, en distinguant les produits de taux des autres actifs. Pour ces évaluations, une contrepartie est soit une société isolée, soit plusieurs sociétés appartenant au même groupe au sens du 1° de l'article R. 332-13. L'encours auprès d'une contrepartie est l'encours de l'ensemble des valeurs émises, prêts obtenus ou garantis par la contrepartie, ainsi que le montant des dépôts effectués ou positions à terme créditrices auprès de cette contrepartie, net de l'encours garanti par d'autres contreparties.

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Article A344-13 AUTONOME ABROGE, en vigueur du 29/12/2000 au 01/01/2016 (Code des assurances)