{ "article": { "LEGIARTI000006789783": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A441-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-06-13", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006789783", "URL": "article/LEGI/ARTI/00/00/06/78/97/LEGIARTI000006789783.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X441A02AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1968-08-21 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006823291", "@num": "R*441-6", "#text": "Code des assurances - art. R*441-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823300", "@num": "R441-7", "#text": "Code des assurances - art. R*441-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173945", "@fin": "2006-08-26", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157070", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142606", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128297", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@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": "LEGIARTI000006789783", "@fin": "1995-06-13", "@num": "A441-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006789784", "@fin": "2004-06-20", "@num": "A441-2", "@etat": "MODIFIE", "@debut": "1995-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006789785", "@fin": "2017-09-07", "@num": "A441-2", "@etat": "ABROGE", "@debut": "2004-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques spéciales se rapportant à des conventions gérées par une entreprise d'assurance ou à la gestion desquelles elle participe, sont représentées par un actif unique.
\n
En vue de l'affectation prévue au troisième alinéa de l'article R. 441-7, les bénéfices sont répartis au prorata du montant de chaque provision technique spéciale.
" } }, "LEGIARTI000006823300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*441-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-05-01", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006823300", "URL": "article/LEGI/ARTI/00/00/06/82/33/LEGIARTI000006823300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X441R007XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670598", "#text": "Décret 64-537 1964-06-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006746033", "@num": "26", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000038870117", "@num": "4", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000006789783", "@num": "A441-2", "#text": "Code des assurances - art. A441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888905", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823408", "@num": "R*441-24", "#text": "Code des assurances - art. R*441-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823267", "@num": "R*441-4", "#text": "Code des assurances - art. R*441-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823278", "@num": "R*441-5", "#text": "Code des assurances - art. R*441-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818134", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823340", "@num": "R441-12", "#text": "Code des assurances - art. R441-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036769010", "@num": "R441-2-2", "#text": "Code des assurances - art. R441-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823479", "@num": "R441-28", "#text": "Code des assurances - art. R441-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332050", "@num": "R441-7-3", "#text": "Code des assurances - art. R441-7-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024848854", "@num": "R441-7-4", "#text": "Code des assurances - art. R441-7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035246661", "@num": "R441-7-5", "#text": "Code des assurances - art. R441-7-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176212", "@fin": "2999-01-01", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158973", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143493", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "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": "LEGIARTI000006823300", "@fin": "1995-05-01", "@num": "R*441-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823301", "@fin": "2004-06-20", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "1995-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823302", "@fin": "2017-09-01", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2004-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035247877", "@fin": "2017-12-31", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332064", "@fin": "2999-01-01", "@num": "R441-7", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations prévues à l'article R. 441-4 comportent la constitution d'une provision technique spéciale, à laquelle sont affectées les cotisations versées, nettes de chargement et de taxes, et sur laquelle sont prélevées les prestations servies. Elle est représentée à l'actif dans les conditions et limites fixées par le chapitre II du titre III du livre III du présent code.
\n
La provision technique spéciale est capitalisée au taux de 3,50 %.
\n
Sont également affectés à ladite provision, à concurrence d'au moins 75 % de leur montant, les bénéfices d'intérêts, d'une part, les bénéfices nets sur réalisations de valeurs, d'autre part, produits par sa gestion financière.
\n
Les valeurs mobilières figurant à l'actif du bilan en représentation de la provision technique spéciale sont évaluées conformément aux règles fixées par le chapitre II du titre III du livre III du présent code.
" } }, "LEGIARTI000006823301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R441-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-20", "DATE_DEBUT": "1995-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006823301", "URL": "article/LEGI/ARTI/00/00/06/82/33/LEGIARTI000006823301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X441R007XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670598", "#text": "Décret 64-537 1964-06-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "LEGIARTI000006850714", "@num": "4", "#text": "Décret n°95-391 du 12 avril 1995 - art. 4 () JORF 14 avril 1995 en vigueur le 1er mai 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736452", "@nortexte": "ECOT9590065D", "@numtexte": "95-391", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-12" }, { "@id": "LEGIARTI000006746033", "@num": "26", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000038870117", "@num": "4", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000006789783", "@num": "A441-2", "#text": "Code des assurances - art. A441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888905", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823408", "@num": "R*441-24", "#text": "Code des assurances - art. R*441-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823267", "@num": "R*441-4", "#text": "Code des assurances - art. R*441-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823278", "@num": "R*441-5", "#text": "Code des assurances - art. R*441-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818134", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823340", "@num": "R441-12", "#text": "Code des assurances - art. R441-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036769010", "@num": "R441-2-2", "#text": "Code des assurances - art. R441-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823479", "@num": "R441-28", "#text": "Code des assurances - art. R441-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332050", "@num": "R441-7-3", "#text": "Code des assurances - art. R441-7-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024848854", "@num": "R441-7-4", "#text": "Code des assurances - art. R441-7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035246661", "@num": "R441-7-5", "#text": "Code des assurances - art. R441-7-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176212", "@fin": "2999-01-01", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158973", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143493", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "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": "LEGIARTI000006823300", "@fin": "1995-05-01", "@num": "R*441-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823301", "@fin": "2004-06-20", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "1995-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823302", "@fin": "2017-09-01", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2004-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035247877", "@fin": "2017-12-31", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332064", "@fin": "2999-01-01", "@num": "R441-7", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations prévues à l'article R. 441-4 comportent la constitution d'une provision technique spéciale, à laquelle sont affectées les cotisations versées, nettes de chargement et de taxes, et sur laquelle sont prélevées les prestations servies. Elle est représentée à l'actif dans les conditions et limites fixées par le chapitre II du titre III du livre III du présent code.
\n
La provision technique spéciale est capitalisée au taux de 3,50 %.
\n
Sont affectés à ladite provision, à concurrence d'au moins 85 p. 100 de leur montant, les produits générés par la gestion financière des opérations mentionnées à l'article R. 441-4.
\n
Les valeurs mobilières figurant à l'actif du bilan en représentation de la provision technique spéciale sont évaluées conformément aux règles fixées par le chapitre II du titre III du livre III du présent code.
" } }, "LEGIARTI000006823302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R441-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2004-06-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006823302", "URL": "article/LEGI/ARTI/00/00/06/82/33/LEGIARTI000006823302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X441R007XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670598", "#text": "Décret 64-537 1964-06-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "LEGIARTI000006746033", "@num": "26", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006231642", "@num": "3", "#text": "Décret n°2004-571 du 14 juin 2004 - art. 3 () JORF 20 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000435947", "@nortexte": "ECOT0491207D", "@numtexte": "2004-571", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-14" }, { "@id": "LEGIARTI000038870117", "@num": "4", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000006789783", "@num": "A441-2", "#text": "Code des assurances - art. A441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888905", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803032", "@num": "L441-1", "#text": "Code des assurances - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823408", "@num": "R*441-24", "#text": "Code des assurances - art. R*441-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823278", "@num": "R*441-5", "#text": "Code des assurances - art. R*441-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816660", "@num": "R*332-21", "#text": "Code des assurances - art. R332-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816337", "@num": "R332-3", "#text": "Code des assurances - art. R332-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818134", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823340", "@num": "R441-12", "#text": "Code des assurances - art. R441-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036769010", "@num": "R441-2-2", "#text": "Code des assurances - art. R441-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R441-21", "#text": "Code des assurances - art. R441-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823479", "@num": "R441-28", "#text": "Code des assurances - art. R441-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332050", "@num": "R441-7-3", "#text": "Code des assurances - art. R441-7-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024848854", "@num": "R441-7-4", "#text": "Code des assurances - art. R441-7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035246661", "@num": "R441-7-5", "#text": "Code des assurances - art. R441-7-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176212", "@fin": "2999-01-01", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158973", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143493", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "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": "LEGIARTI000006823300", "@fin": "1995-05-01", "@num": "R*441-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823301", "@fin": "2004-06-20", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "1995-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823302", "@fin": "2017-09-01", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2004-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035247877", "@fin": "2017-12-31", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332064", "@fin": "2999-01-01", "@num": "R441-7", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques des opérations prévues à l'article L. 441-1 sont les suivantes :
\n
1° La provision technique spéciale, sur laquelle sont prélevées les prestations servies et à laquelle sont affectées les cotisations versées, nettes de chargements et de taxes, ainsi qu'une participation aux bénéfices calculée dans des conditions fixées par arrêté du ministre chargé de l'économie ; cette provision est capitalisée à un taux nul ;
\n
2° La provision technique spéciale complémentaire, à laquelle sont affectés les actifs mentionnés au second alinéa de l'article R. 441-21 et sur laquelle sont prélevées, en cas d'insuffisance de la provision technique spéciale, les prestations servies ;
\n
3° La provision pour risque d'exigibilité mentionnée au 6° de l'article R. 331-3, calculée sur chaque portefeuille de titres et de placements qui fait l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8 ;
\n
4° La provision de gestion mentionnée au 4° de l'article R. 331-3.
\n
Les engagements mentionnés aux 1°, 2° et 3° sont à toute époque représentés par les actifs qui font l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8, selon les conditions et limites prévues au chapitre II du titre III du livre III du présent code. Les dispositions des articles R. 332-3 et R. 332-3-1 et du premier alinéa de l'article R. 332-21 s'appliquent séparément à chaque portefeuille de titres et de placements qui fait l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8.
" } }, "LEGIARTI000035247877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R441-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-31", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035247877", "URL": "article/LEGI/ARTI/00/00/35/24/78/LEGIARTI000035247877.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du I de l'article 2 du décret n° 2017-1172 du 18 juillet 2017, ces dispositions entrent en vigueur le 1er septembre 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670598", "#text": "Décret 64-537 1964-06-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "LEGIARTI000006746033", "@num": "26", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000035246041", "@num": "1", "#text": "Décret n°2017-1172 du 18 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035221448", "@nortexte": "ECOT1707951D", "@numtexte": "2017-1172", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000038870117", "@num": "4", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000006789783", "@num": "A441-2", "#text": "Code des assurances - art. A441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888905", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432018", "@num": "L310-3-1", "#text": "Code des assurances - art. L310-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432025", "@num": "L310-3-2", "#text": "Code des assurances - art. L310-3-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803032", "@num": "L441-1", "#text": "Code des assurances - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823408", "@num": "R*441-24", "#text": "Code des assurances - art. R*441-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823278", "@num": "R*441-5", "#text": "Code des assurances - art. R*441-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816337", "@num": "R332-3", "#text": "Code des assurances - art. R332-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818134", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224234", "@num": "R385-6", "#text": "Code des assurances - art. R385-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823340", "@num": "R441-12", "#text": "Code des assurances - art. R441-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036769010", "@num": "R441-2-2", "#text": "Code des assurances - art. R441-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R441-21", "#text": "Code des assurances - art. R441-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035247812", "@num": "R441-28", "#text": "Code des assurances - art. R441-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332050", "@num": "R441-7-3", "#text": "Code des assurances - art. R441-7-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024848854", "@num": "R441-7-4", "#text": "Code des assurances - art. R441-7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035246661", "@num": "R441-7-5", "#text": "Code des assurances - art. R441-7-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176212", "@fin": "2999-01-01", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158973", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143493", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "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": "LEGIARTI000006823300", "@fin": "1995-05-01", "@num": "R*441-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823301", "@fin": "2004-06-20", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "1995-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823302", "@fin": "2017-09-01", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2004-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035247877", "@fin": "2017-12-31", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332064", "@fin": "2999-01-01", "@num": "R441-7", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les provisions techniques des opérations prévues à l'article L. 441-1 sont les suivantes :

1° La provision technique spéciale, sur laquelle sont prélevées les prestations servies et les chargements de gestion, dans les limites prévues par la convention, et à laquelle sont affectées les cotisations versées, nettes des chargements inclus dans les cotisations et de taxes, ainsi que la totalité des produits et charges financiers générés par les actifs affectés à la provision technique spéciale, y compris les produits correspondant aux éventuels avoirs fiscaux et autres crédits d'impôts attachés à la détention de ces mêmes titres et placements et le solde des produits et charges financiers reçus des réassureurs au titre de la revalorisation de la part de provision technique spéciale cédée. Cette provision est capitalisée à un taux nul ;

2° La provision technique spéciale complémentaire, à laquelle sont affectés les actifs mentionnés au dernier alinéa de l'article R. 441-21 et sur laquelle sont prélevées les prestations servies, dans le cas où les prélèvements sur la provision technique spéciale ne permettraient pas de payer ces prestations ;

3° La provision technique spéciale de retournement, à laquelle peuvent être affectés, dans les conditions prévues au III de l'article R. 441-7-1, des actifs précédemment affectés à la provision technique spéciale complémentaire et sur laquelle sont prélevées les prestations servies, dans le cas où les prélèvements sur la provision technique spéciale et la provision technique spéciale complémentaire ne permettraient pas de payer ces prestations.

Les engagements mentionnés aux 1° à 3° sont à toute époque représentés par les actifs qui font l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8, selon les conditions prévues :

a) Au chapitre III du titre V du livre III pour les entreprises mentionnées à l'article L. 310-3-1 ;

b) Au chapitre II du titre III du même livre pour les entreprises mentionnées à l'article L. 310-3-2. Les articles R. 332-3 et R. 332-3-1 s'appliquent séparément à chaque portefeuille de titres et de placements qui fait l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8 ;

c) A la section 3 du chapitre V du titre VIII du même livre pour les fonds de retraite professionnelle supplémentaire. Les articles R. 385-6 à R. 385-8 s'appliquent séparément à chaque portefeuille de titres et de placements qui fait l'objet d'une comptabilité auxiliaire d'affectation telle que prévue à l'article L. 441-8.

" } }, "LEGIARTI000036332064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R441-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000036332064", "URL": "article/LEGI/ARTI/00/00/36/33/20/LEGIARTI000036332064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du I de l'article 2 du décret n° 2017-1172 du 18 juillet 2017, ces dispositions entrent en vigueur le 1er septembre 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670598", "#text": "Décret 64-537 1964-06-04 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "LEGIARTI000006746033", "@num": "26", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000036291105", "@num": "1", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000038870117", "@num": "4", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000006789783", "@num": "A441-2", "#text": "Code des assurances - art. A441-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888905", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432018", "@num": "L310-3-1", "#text": "Code des assurances - art. L310-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432025", "@num": "L310-3-2", "#text": "Code des assurances - art. L310-3-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803032", "@num": "L441-1", "#text": "Code des assurances - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823408", "@num": "R*441-24", "#text": "Code des assurances - art. R*441-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823278", "@num": "R*441-5", "#text": "Code des assurances - art. R*441-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816337", "@num": "R332-3", "#text": "Code des assurances - art. R332-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818134", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224234", "@num": "R385-6", "#text": "Code des assurances - art. R385-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332044", "@num": "R441-12", "#text": "Code des assurances - art. R441-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036769010", "@num": "R441-2-2", "#text": "Code des assurances - art. R441-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R441-21", "#text": "Code des assurances - art. R441-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823479", "@num": "R441-28", "#text": "Code des assurances - art. R441-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332050", "@num": "R441-7-3", "#text": "Code des assurances - art. R441-7-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024848854", "@num": "R441-7-4", "#text": "Code des assurances - art. R441-7-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035246661", "@num": "R441-7-5", "#text": "Code des assurances - art. R441-7-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176212", "@fin": "2999-01-01", "#text": "Section II : Règles techniques et comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158973", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à certaines opérations de prévoyance collective et d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143493", "@fin": "2999-01-01", "#text": "Titre IV : Régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "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": "LEGIARTI000006823300", "@fin": "1995-05-01", "@num": "R*441-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823301", "@fin": "2004-06-20", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "1995-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006823302", "@fin": "2017-09-01", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2004-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035247877", "@fin": "2017-12-31", "@num": "R441-7", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332064", "@fin": "2999-01-01", "@num": "R441-7", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les provisions techniques des opérations prévues à l'article L. 441-1 sont les suivantes :

1° La provision technique spéciale, sur laquelle sont prélevées les prestations servies et les chargements de gestion, dans les limites prévues par la convention, et à laquelle sont affectées les cotisations versées, nettes des chargements inclus dans les cotisations et de taxes, ainsi que la totalité des produits et charges financiers générés par les actifs affectés à la provision technique spéciale, y compris les produits correspondant aux éventuels crédits d'impôts attachés à la détention de ces mêmes titres et placements et le solde des produits et charges financiers reçus des réassureurs au titre de la revalorisation de la part de provision technique spéciale cédée. Cette provision est capitalisée à un taux nul ;

a) Au chapitre III du titre V du livre III pour les entreprises mentionnées à l'article L. 310-3-1 ;

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006823301", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006789783", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006823302", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006789783", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036332064", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006789783", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006823300", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006789783", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035247877", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000006789783", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006789783", "liens_entrants": true }

Article A441-2 AUTONOME MODIFIE, en vigueur du 21/07/1976 au 13/06/1995 (Code des assurances)