{ "article": { "LEGIARTI000006790516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-07-26", "DATE_DEBUT": "1996-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006790516", "URL": "article/LEGI/ARTI/00/00/06/79/05/LEGIARTI000006790516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSIBYZXXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-05-20 annexe", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006745665", "@num": "L931-33", "#text": "Code de la sécurité sociale. - art. L931-33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000377323", "@nor": "TASS9621532A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 mai 1996 relatif à l'agrément administratif des institutions de prévoyance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000377323", "@c_titre_court": "Arrêté du 20 mai 1996" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 mai 1996 relatif à l'agrément administratif des institutions de prévoyance", "@debut": "1996-06-18", "@id_txt": "LEGITEXT000005621172", "@c_titre_court": "Arrêté du 20 mai 1996" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1996-06-18", "@date_signature": "1996-05-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006790516", "@fin": "1997-07-26", "@num": "2", "@etat": "MODIFIE", "@debut": "1996-06-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006790517", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1997-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions de prévoyance et leurs unions établissent chaque année, à compter de l'exercice 1996, l'état C 6 (Marge de solvabilité) annexé au présent arrêté d'après leurs comptes mentionnés à l'article L. 931-33 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006745665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-06-29", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006745665", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745665.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L33AXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757948", "@num": "18", "#text": "Loi n°94-678 du 8 août 1994 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006757938", "@num": "9", "#text": "Loi n°94-678 du 8 août 1994 - art. 9 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006790516", "@num": "2", "#text": "Arrêté du 20 mai 1996 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377323", "@nortexte": "TASS9621532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745665", "@fin": "1999-06-29", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745666", "@fin": "2005-12-16", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745667", "@fin": "2006-06-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745668", "@fin": "2009-01-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142996", "@fin": "2010-01-23", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740342", "@fin": "2013-07-28", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897681", "@fin": "2016-01-01", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438930", "@fin": "2999-01-01", "@num": "L931-33", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat détermine les règles comptables que les institutions de prévoyance doivent respecter, les états statistiques qu'elles doivent produire, ainsi que la nature et la périodicité des informations qu'ells doivent transmettre à la commission de contrôle instituée par l'article L. 951-1.
\n
" } }, "LEGIARTI000006745666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745666", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745666.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L33AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006790516", "@num": "2", "#text": "Arrêté du 20 mai 1996 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377323", "@nortexte": "TASS9621532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745665", "@fin": "1999-06-29", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745666", "@fin": "2005-12-16", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745667", "@fin": "2006-06-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745668", "@fin": "2009-01-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142996", "@fin": "2010-01-23", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740342", "@fin": "2013-07-28", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897681", "@fin": "2016-01-01", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438930", "@fin": "2999-01-01", "@num": "L931-33", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un règlement du Comité de la réglementation comptable définit les règles comptables qui s'appliquent aux institutions de prévoyance. Un décret en Conseil d'Etat détermine la nature et la périodicité des informations qu'elles doivent transmettre à la commission de contrôle instituée par l'article L. 951-1.
\n
" } }, "LEGIARTI000006745667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-24", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006745667", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745667.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L33AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006790516", "@num": "2", "#text": "Arrêté du 20 mai 1996 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377323", "@nortexte": "TASS9621532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@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": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745665", "@fin": "1999-06-29", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745666", "@fin": "2005-12-16", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745667", "@fin": "2006-06-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745668", "@fin": "2009-01-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142996", "@fin": "2010-01-23", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740342", "@fin": "2013-07-28", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897681", "@fin": "2016-01-01", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438930", "@fin": "2999-01-01", "@num": "L931-33", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un règlement du Comité de la réglementation comptable définit les règles comptables qui s'appliquent aux institutions de prévoyance. Un décret en Conseil d'Etat détermine la nature et la périodicité des informations qu'elles doivent transmettre à l'Autorité de contrôle instituée par l'article L. 951-1.
\n
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Un règlement du Comité de la réglementation comptable définit les règles comptables qui s'appliquent aux institutions de prévoyance. Un décret en Conseil d'Etat détermine la nature et la périodicité des informations qu'elles doivent transmettre à l'Autorité de contrôle instituée par l'article L. 951-1.
\n
" } }, "LEGIARTI000020142996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020142996", "URL": "article/LEGI/ARTI/00/00/20/14/29/LEGIARTI000020142996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006790516", "@num": "2", "#text": "Arrêté du 20 mai 1996 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377323", "@nortexte": "TASS9621532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "LEGIARTI000020138799", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173000", "@fin": "2999-01-01", "#text": "Section 11 : Comptes et états statistiques", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156357", "@fin": "2999-01-01", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141708", "@fin": "2999-01-01", "#text": "Titre III : Institutions de prévoyance et opérations de ces institutions", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126923", "@fin": "2999-01-01", "#text": "Livre IX : Dispositions relatives à la protection sociale complémentaire et supplémentaire des salariés et non salariés et aux institutions à caractère paritaire", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745665", "@fin": "1999-06-29", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745666", "@fin": "2005-12-16", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745667", "@fin": "2006-06-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745668", "@fin": "2009-01-24", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142996", "@fin": "2010-01-23", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740342", "@fin": "2013-07-28", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897681", "@fin": "2016-01-01", "@num": "L931-33", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438930", "@fin": "2999-01-01", "@num": "L931-33", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un règlement de l'Autorité des normes comptables définit les règles comptables qui s'appliquent aux institutions de prévoyance. Un décret en Conseil d'Etat détermine la nature et la périodicité des informations qu'elles doivent transmettre à l'Autorité de contrôle instituée par l'article L. 951-1.

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Les institutions de prévoyance, leurs unions, les groupements assurantiels de protection sociale et les sociétés de groupe assurantiel de protection sociale sont soumis, dans des conditions fixées par voie réglementaire, à l'obligation d'établir des comptes annuels selon les prescriptions comptables définies par l'Autorité des normes comptables. Cette obligation s'applique à toutes leurs opérations réalisées à partir de leur siège ou de leurs succursales à l'étranger.

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Article 2 AUTONOME MODIFIE, en vigueur du 18/06/1996 au 26/07/1997 (Arrêté du 20 mai 1996 relatif à l'agrément administratif des institutions de prévoyance)