{ "article": { "LEGIARTI000006796026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796026", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796026", "@fin": "2999-01-01", "@num": "R212-8", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est porté chaque année dans les charges de la mutuelle ou de l'union une somme constante destinée au paiement des intérêts et au remboursement des emprunts ou à la constitution de la réserve pour amortissement des emprunts.
\n
" } }, "LEGIARTI000006211502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006211502", "URL": "article/LEGI/ARTI/00/00/06/21/15/LEGIARTI000006211502.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHCMAXXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006796014", "@num": "R212-1", "#text": "Code de la mutualité - art. R212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796029", "@num": "R212-10", "#text": "Code de la mutualité - art. R212-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796030", "@num": "R212-11", "#text": "Code de la mutualité - art. 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\n
" } }, "LEGIARTI000006211503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006211503", "URL": "article/LEGI/ARTI/00/00/06/21/15/LEGIARTI000006211503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHCMAXXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006796014", "@num": "R212-1", "#text": "Code de la mutualité - art. R212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796015", "@num": "R212-2", "#text": "Code de la mutualité - art. R212-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796016", "@num": "R212-3", "#text": "Code de la mutualité - art. R212-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796017", "@num": "R212-4", "#text": "Code de la mutualité - art. R212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796018", "@num": "R212-5", "#text": "Code de la mutualité - art. R212-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796024", "@num": "R212-6", "#text": "Code de la mutualité - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796025", "@num": "R212-7", "#text": "Code de la mutualité - art. R212-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796026", "@num": "R212-8", "#text": "Code de la mutualité - art. R212-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796027", "@num": "R212-9", "#text": "Code de la mutualité - art. R212-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000413068", "@nor": "MESS0221488D", "@num": "2002-720", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-720 du 2 mai 2002 relatif aux règles prudentielles applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000413068", "@c_titre_court": "Décret n°2002-720 du 2 mai 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-720 du 2 mai 2002 relatif aux règles prudentielles applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2002-05-04", "@id_txt": "LEGITEXT000005632883", "@c_titre_court": "Décret n°2002-720 du 2 mai 2002" } ], "@ministere": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "@date_publi": "2002-05-04", "@date_signature": "2002-05-02", "@num_parution_jo": "0104" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006211503", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002437156", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006796014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-09", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796014", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796014.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R01AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L211-8, L114-4, L111-1, R211-7, R212-14, R212-17, L211-5", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796014", "@fin": "2010-03-09", "@num": "R212-1", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946433", "@fin": "2013-07-28", "@num": "R212-1", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027893191", "@fin": "2016-01-01", "@num": "R212-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584732", "@fin": "2017-12-31", "@num": "R212-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332213", "@fin": "2999-01-01", "@num": "R212-1", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fonds d'établissement des mutuelles et unions régies par le présent livre est destiné à faire face, dans les limites fixées par le programme d'activité prévu à l'article L. 211-8, aux dépenses des cinq premiers exercices et à garantir les engagements de la mutuelle ou de l'union.

Le fonds d'établissement est notamment constitué des droits d'adhésion versés par chacun des membres de la mutuelle et de l'union lorsque l'existence de ce droit a été prévue par les statuts en application du 3° de l'article L. 114-4. Il peut également être financé par un emprunt répondant aux conditions, notamment de durée de remboursement, fixées par arrêté du ministre chargé de la mutualité.

Le fonds d'établissement est de 381 100 euros au moins lorsque celles-ci pratiquent des opérations mentionnées au b ou des opérations relevant à la fois du a et du b du 1° du I de l'article L. 111-1 et de 228 600 euros au moins lorsqu'elles pratiquent les opérations mentionnées aux a, c, d et e du 1° du I du même article. Il doit être intégralement versé en espèces préalablement au dépôt par la mutuelle ou l'union de la demande d'agrément auprès de l'autorité administrative mentionnée à l'article R. 211-7.

Par dérogation aux dispositions de l'alinéa précédent, le montant du fonds d'établissement des mutuelles mentionnées à l'article R. 212-14 et aux cinq derniers alinéas de l'article R. 212-17 est au moins égal au tiers de la marge de solvabilité. Ces dispositions ne sont pas applicables aux mutuelles visées à l'article L. 211-5 qui ne réalisent pas d'opérations d'assurance directes.

" } }, "LEGIARTI000006796015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796015", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000045386585", "@num": "R115-1", "#text": "Code de la mutualité - art. R115-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796016", "@num": "R212-3", "#text": "Code de la mutualité - art. R212-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796015", "@fin": "2999-01-01", "@num": "R212-2", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Préalablement au dépôt par la mutuelle ou l'union de la demande d'agrément, chacun des éléments constitutifs du fonds d'établissement est déposé, pour le compte de la mutuelle ou de l'union, soit chez un notaire, soit dans un établissement de crédit avec une liste comportant le montant de chacun de ces éléments constitutifs, la dénomination sociale et le siège social ou les nom et prénoms et le domicile de chacun des apporteurs ou des prêteurs ainsi que la somme qu'il a apportée ou prêtée.
\n
Le dépositaire est tenu, jusqu'au retrait de ces éléments constitutifs, de communiquer la liste mentionnée à l'alinéa précédent à chacun des apporteurs qui justifie de son apport. Chacun de ceux-ci peut en prendre connaissance et obtenir, à ses frais, la délivrance d'une copie.
\n
Les apports sont constatés par un certificat du dépositaire établi, au moment du dépôt des fonds, soit par le notaire, soit par l'établissement de crédit auprès duquel ils ont été déposés.
" } }, "LEGIARTI000006796016": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796016", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796016.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R03AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006796015", "@num": "R212-2", "#text": "Code de la mutualité - art. R212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893199", "@num": "R212-5", "#text": "Code de la mutualité - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796016", "@fin": "2999-01-01", "@num": "R212-3", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les statuts de la mutuelle ou de l'union peuvent prévoir la constitution d'un fonds de développement destiné à procurer à la mutuelle ou à l'union les éléments de solvabilité dont elle doit disposer pour satisfaire à la réglementation en vigueur. Ce fonds est alimenté par des emprunts contractés en vue de financer un plan d'amélioration de l'exploitation ou un plan de développement à moyen ou long terme.
\n
Les dispositions de l'article R. 212-2 s'appliquent au fonds de développement.
" } }, "LEGIARTI000006796017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796017", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R04AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000027893199", "@num": "R212-5", "#text": "Code de la mutualité - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796024", "@num": "R212-6", "#text": "Code de la mutualité - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796017", "@fin": "2999-01-01", "@num": "R212-4", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout emprunt destiné à la constitution et, éventuellement, à l'alimentation du fonds de développement est autorisé par l'assemblée générale se prononçant par une délibération spéciale.
\n
" } }, "LEGIARTI000006796018": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796018", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796018.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R05AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L510-1, R212-4, R212-3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796018", "@fin": "2005-12-16", "@num": "R212-5", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796019", "@fin": "2010-03-09", "@num": "R212-5", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946720", "@fin": "2013-07-28", "@num": "R212-5", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027893199", "@fin": "2999-01-01", "@num": "R212-5", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Trois mois au moins avant la réunion de l'assemblée générale, la mutuelle ou l'union soumet à l'approbation de la commission de contrôle mentionnée à l'article L. 510-1 le texte du projet de délibération mentionné à l'article R. 212-4. La commission se prononce au vu du plan d'amélioration de l'exploitation ou du plan de développement à moyen ou long terme mentionné à l'article R. 212-3. A l'expiration d'un délai de deux mois à dater du dépôt du texte de l'un ou l'autre de ces plans ainsi que du texte de la délibération, en l'absence de décision expresse de la commission, l'autorisation est réputée accordée.
\n
" } }, "LEGIARTI000006796024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796024", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R06AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006796017", "@num": "R212-4", "#text": "Code de la mutualité - art. R212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796025", "@num": "R212-7", "#text": "Code de la mutualité - art. R212-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796024", "@fin": "2999-01-01", "@num": "R212-6", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La délibération mentionnée à l'article R. 212-4 détermine, le cas échéant, la ou les catégories de membres à laquelle ou auxquelles il est proposé de souscrire à l'emprunt.
\n
La mutuelle ou l'union est tenue d'informer, au moins une fois par an, chaque membre adhérent ou participant concerné du montant et de l'échéance de sa créance au titre de l'emprunt pour le fonds de développement.
" } }, "LEGIARTI000006796025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796025", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006792303", "@num": "L212-23", "#text": "Code de la mutualité - art. L212-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796024", "@num": "R212-6", "#text": "Code de la mutualité - art. R212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006796025", "@fin": "2999-01-01", "@num": "R212-7", "@etat": "VIGUEUR", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prospectus, affiches, circulaires, notices, annonces ou documents quelconques relatifs aux emprunts que les mutuelles ou les unions contractent sur la base des dispositions du premier alinéa de l'article R. 212-6 comprennent une mention en caractères apparents indiquant de manière explicite qu'un privilège est institué au profit de leurs membres participants et bénéficiaires par l'article L. 212-23 et que le membre participant ou honoraire qui souscrit à un emprunt pour fonds de développement émis par ces mutuelles ou unions ne bénéficie d'aucun privilège pour les intérêts et le remboursement de l'emprunt.
\n
" } }, "LEGIARTI000006796027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-03-20", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796027", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R09AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211503", "@num": "2", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 2 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000045386396", "@num": "R114-0-1", "#text": "Code de la mutualité - art. R114-0-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796041", "@num": "R212-14", "#text": "Code de la mutualité - art. R212-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027290580", "@num": "R212-17", "#text": "Code de la mutualité - art. R212-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575938", "@num": "R334-15-1", "#text": "Code des assurances - art. R334-15-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575650", "@num": "R334-9-1", "#text": "Code des assurances - art. R334-9-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174304", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796027", "@fin": "2022-03-20", "@num": "R212-9", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045386565", "@fin": "2999-01-01", "@num": "R212-9", "@etat": "VIGUEUR", "@debut": "2022-03-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bulletins d'adhésion et les contrats collectifs fixent le montant maximal de cotisation qui peut être demandé aux membres participants et honoraires de la mutuelle et de l'union pratiquant des cotisations variables.
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Ce montant ne peut être inférieur à une fois et demie le montant de la cotisation normale nécessaire pour faire face aux charges probables résultant des sinistres et aux frais de gestion.
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Le montant de la cotisation normale doit être indiqué dans les règlements et contrats collectifs des mutuelles et unions relevant du présent article.
\n
Les modifications statutaires d'une mutuelle ou d'une union tendant à remplacer les cotisations fixes par les cotisations variables sont applicables aux bulletins d'adhésion et aux contrats collectifs en cours, nonobstant toute clause contraire, un mois au moins après la notification faite aux membres participants et honoraires dans les formes prévues par les statuts.
" } }, "LEGIARTI000006796029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-09", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796029", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R10AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L211-7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000034155505", "@num": "2", "#text": "Décret n°2017-293 du 6 mars 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034154777", "@nortexte": "ECFT1700007D", "@numtexte": "2017-293", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-06" }, { "@id": "LEGIARTI000030284086", "@num": "R212-11", "#text": "Code de la mutualité - art. R212-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284062", "@num": "R212-15", "#text": "Code de la mutualité - art. R212-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796058", "@num": "R212-18", "#text": "Code de la mutualité - art. R212-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036710423", "@num": "R612-31-2", "#text": "Code monétaire et financier - art. R612-31-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796029", "@fin": "2010-03-09", "@num": "R212-10", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946438", "@fin": "2013-07-28", "@num": "R212-10", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027893203", "@fin": "2016-01-01", "@num": "R212-10", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584713", "@fin": "2017-12-31", "@num": "R212-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036332195", "@fin": "2999-01-01", "@num": "R212-10", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions agréées par l'autorité administrative dans les conditions prévues à l'article L. 211-7 doivent justifier de l'existence d'une marge de solvabilité suffisante relative à l'ensemble de leurs activités.
\n
" } }, "LEGIARTI000006796030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796030", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R11AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-10, R211-2, R212-12, L510-1, L510-11, L111-6, L431-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006249878", "@num": "2", "#text": "Arrêté du 22 février 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456101", "@nortexte": "AGRF0600479A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-22" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000027290565", "@num": "R212-13", "#text": "Code de la mutualité - art. R212-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716326", "@num": "R212-20-1", "#text": "Code de la mutualité - art. R212-20-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757045", "@num": "R213-3", "#text": "Code de la mutualité - art. R213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716411", "@num": "R213-4", "#text": "Code de la mutualité - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024267915", "@num": "R432-16", "#text": "Code de la mutualité - art. R432-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393382", "@num": "D723-234", "#text": "Code rural et de la pêche maritime - art. D723-234 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006781148", "@num": "7", "#text": "Décret n°71-550 du 21 juin 1971 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073434", "@numtexte": "71-550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796030", "@fin": "2004-03-26", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796031", "@fin": "2004-06-05", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796032", "@fin": "2005-10-11", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796033", "@fin": "2005-12-16", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2005-10-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796034", "@fin": "2008-11-10", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757008", "@fin": "2010-01-23", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021953970", "@fin": "2010-03-09", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946479", "@fin": "2013-07-28", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027893205", "@fin": "2014-11-06", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029716341", "@fin": "2015-02-26", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030284086", "@fin": "2016-01-01", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2015-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584689", "@fin": "2017-12-31", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036332191", "@fin": "2022-03-20", "@num": "R212-11", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045386562", "@fin": "2999-01-01", "@num": "R212-11", "@etat": "VIGUEUR", "@debut": "2022-03-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La marge de solvabilité mentionnée à l'article R. 212-10 des mutuelles et unions agréées pour pratiquer des opérations relevant des branches 1,2, 15, 16 a et h, 17, 18 mentionnées à l'article R. 211-2 est constituée, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les éléments suivants :
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1. Le fonds d'établissement constitué ;
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2. La moitié de la part restant à rembourser de l'emprunt pour fonds d'établissement ;
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3. L'emprunt ou les emprunts pour fonds de développement ; toutefois, à partir de la moitié de la durée d'un emprunt, celui-ci ne sera retenu dans la marge de solvabilité que pour sa valeur progressivement réduite chaque année d'un montant constant égal au double du montant total de cet emprunt divisé par le nombre d'années de sa durée ;
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4. Les réserves de toute dénomination, réglementaires ou libres, ne correspondant pas aux engagements, y compris la réserve de capitalisation ;
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5. Les excédents reportés ;
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6. Les rappels de cotisations que les mutuelles peuvent exiger de leurs membres participants et honoraires au titre de l'exercice, à concurrence de la moitié de la différence entre les cotisations maximales et les cotisations effectivement appelées ; toutefois, ces possibilités de rappel ne peuvent représenter, d'une part, plus de 50 % de la marge prévue au présent article, d'autre part, plus de 50 % du montant réglementaire de la marge prévu à l'article R. 212-12 ;
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7. Sur demande et justification de la mutuelle ou de l'union et avec l'accord de la commission de contrôle mentionnée à l'article L. 510-1 et des autorités de contrôle des Etats membres de la Communauté européenne où la mutuelle ou l'union exerce son activité, les plus-values pouvant résulter de la sous-estimation d'éléments d'actifs et de la surestimation d'éléments de passif, dans la mesure où de telles plus-values n'ont pas un caractère exceptionnel ;
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8. Les fonds effectivement encaissés provenant de l'émission de titres ou emprunts subordonnés ; ces titres et emprunts doivent répondre aux conditions, notamment de durée et de remboursement, qui sont fixées par arrêté du ministre chargé de la mutualité ; la prise en compte de ces fonds est admise jusqu'à concurrence de 50 % de la marge de solvabilité prévue au présent article ; toutefois, la prise en compte de ceux de ces fonds qui proviennent de titres ou emprunts à durée déterminée n'est admise qu'à concurrence de 25 % de cette marge ; tout remboursement effectué irrégulièrement peut, conformément aux dispositions de l'article L. 510-11 du présent code, donner lieu à application de sanctions par la commission de contrôle mentionnée à l'article L. 510-1 ;
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9. Les réserves constituées en application des articles L. 111-6 et L. 431-1, y compris la part de cotisation versée par la mutuelle ou l'union et non utilisée par le système fédéral de garantie ou le fonds de garantie.
" } }, "LEGIARTI000006796035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796035", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R12AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030284086", "@num": "R212-11", "#text": "Code de la mutualité - art. R212-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027290565", "@num": "R212-13", "#text": "Code de la mutualité - art. R212-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796028", "@num": "R212-9-1", "#text": "Code de la mutualité - art. R212-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893510", "@num": "R510-3-1", "#text": "Code de la mutualité - art. R510-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893519", "@num": "R510-4", "#text": "Code de la mutualité - art. R510-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898713", "@num": "R933-3", "#text": "Code de la sécurité sociale. - art. R933-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796035", "@fin": "2004-06-05", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796036", "@fin": "2007-12-30", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841277", "@fin": "2008-11-10", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019757004", "@fin": "2010-01-23", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021954003", "@fin": "2012-05-09", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027290455", "@fin": "2013-07-28", "@num": "R212-12", "@etat": "MODIFIE", "@debut": "2012-05-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027893217", "@fin": "2016-01-01", "@num": "R212-12", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les mutuelles et unions agréées pour pratiquer des opérations relevant des branches 1, 2, 15, 16 a et h, 17 et 18 mentionnées à l'article R. 211-2, le montant réglementaire de la marge de solvabilité est déterminé soit par rapport au montant annuel des cotisations, soit par rapport à la charge moyenne annuelle des sinistres. Ce montant réglementaire est égal au plus élevé des résultats obtenus par application des deux méthodes suivantes :
\n
(a)) Première méthode (calcul par rapport aux cotisations) :
\n
Au total des cotisations émises en opérations directes au cours du dernier exercice, quel que soit l'exercice au titre duquel elles ont été émises, accessoires compris, sont ajoutées les cotisations acceptées en réassurance au cours du dernier exercice.
\n
De cette somme sont déduits, d'une part, le total des cotisations annulées au cours du dernier exercice, d'autre part, le total des impôts et taxes afférents aux cotisations précitées.
\n
Le montant obtenu est réparti en deux tranches, respectivement inférieure et supérieure à 10 millions d'euros A 18 % de la première tranche sont ajoutés 16 % de la seconde.
\n
Le résultat déterminé par application de la première méthode est obtenu en multipliant la somme des deux termes de l'addition prévue à l'alinéa précédent par le rapport existant, pour le dernier exercice, entre le montant des sinistres demeurant à charge de l'entreprise après cession en réassurance et le montant des sinistres brut de réassurance, sans que ce rapport puisse être inférieur à 50 %.
\n
b) Deuxième méthode (calcul par rapport à la charge moyenne annuelle des sinistres) :
\n
Au total des sinistres payés pour les opérations directes au cours des trois derniers exercices, sans déduction des sinistres à la charge des cessionnaires et rétrocessionnaires, sont ajoutés, d'une part, les sinistres payés au titre des acceptations en réassurance ou en rétrocession au cours des mêmes exercices, d'autre part, les provisions pour prestations à payer constituées à la fin du dernier exercice, tant pour les opérations directes que pour les acceptations en réassurance.
\n
De cette somme sont déduits, d'une part, les recours encaissés au cours des trois derniers exercices, d'autre part, les provisions pour prestations à payer constituées au commencement du deuxième exercice précédant le dernier exercice, tant pour les opérations directes que pour les acceptations en réassurance.
\n
Le tiers du montant ainsi obtenu est réparti en deux tranches, respectivement inférieure et supérieure à 7 millions d'euros A 26 % de la première tranche sont ajoutés 23 % de la seconde.
\n
Le résultat déterminé par application de la deuxième méthode est obtenu en multipliant la somme des deux termes de l'addition prévue à l'alinéa précédent par le rapport existant, pour le dernier exercice, entre le montant des sinistres demeurant à la charge de la mutuelle ou de l'union après cession en réassurance et le montant des sinistres brut de réassurance, sans que ce rapport puisse être inférieur à 50 %.
\n
Pour les opérations relevant de la branche 18 mentionnée à l'article R. 211-2, le montant des sinistres payés entrant dans le calcul du résultat déterminé par application de la seconde méthode est le coût résultant pour la mutuelle ou l'union des interventions effectuées en matière d'assistance, y compris les coûts d'assistance directs internes.
\n
" } }, "LEGIARTI000006796037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796037", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R13AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-12", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000027893524", "@num": "R510-5", "#text": "Code de la mutualité - art. R510-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796037", "@fin": "2004-06-05", "@num": "R212-13", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796038", "@fin": "2005-12-16", "@num": "R212-13", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796039", "@fin": "2008-11-10", "@num": "R212-13", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756999", "@fin": "2012-05-09", "@num": "R212-13", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027290565", "@fin": "2016-01-01", "@num": "R212-13", "@etat": "ABROGE", "@debut": "2012-05-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fonds de garantie des mutuelles et unions agréées pour pratiquer une ou plusieurs branches mentionnées aux 1, 2, 15, 16 (a et h), 17, 18 de l'article R. 211-2 est égal au tiers du montant réglementaire de la marge de solvabilité défini à l'article R. 212-12.
\n
Ce fonds ne peut être inférieur au montant minimal suivant :
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300 000 Euros lorsque la mutuelle ou l'union est agréée pour pratiquer des opérations entrant dans la branche 15 de l'article R. 211-2 ;
\n
225 000 Euros lorsque la mutuelle ou l'union est agréée pour pratiquer des opérations entrant dans la branche 1, 2, 16 (a et h), 18 de l'article R. 211-2 ;
\n
150 000 Euros lorsque la mutuelle ou l'union est agréée pour pratiquer des opérations entrant dans la branche 17 de l'article R. 211-2.
\n
Lorsqu'une mutuelle ou union est agréée pour pratiquer des opérations entrant dans plusieurs branches, seule est prise en considération pour le calcul du fonds de garantie la branche à laquelle correspond le montant le plus élevé.
" } }, "LEGIARTI000006796040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796040", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R14AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-13, R212-9, R211-2, L111-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000030584732", "@num": "R212-1", "#text": "Code de la mutualité - art. R212-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021946506", "@num": "R212-20", "#text": "Code de la mutualité - art. R212-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796028", "@num": "R212-9-1", "#text": "Code de la mutualité - art. R212-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796040", "@fin": "2004-06-05", "@num": "R212-14", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796041", "@fin": "2016-01-01", "@num": "R212-14", "@etat": "ABROGE", "@debut": "2004-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les montants minima prévus aux troisième à cinquième alinéas de l'article R. 212-13 ne sont pas applicables aux mutuelles et unions qui remplissent simultanément les conditions suivantes :
\n
a) Leurs statuts prévoient la possibilité de procéder à des rappels de cotisations ou à des réductions de prestations ; lorsque les statuts de la mutuelle ou de l'union sont modifiés en application du quatrième alinéa de l'article R. 212-9, le membre participant ou la personne morale souscriptrice du contrat collectif a, dans le mois qui suit la notification des modifications statutaires de la mutuelle ou de l'union, le droit de résilier le ou les bulletins d'adhésion et le ou les contrats collectifs souscrits. Dans ce cas, la faculté de résiliation ouverte au membre participant et à la personne morale souscriptrice du contrat collectif comporte restitution par la mutuelle ou l'union des portions de cotisation afférentes à la période pour laquelle les risques ne sont plus garantis ;
\n
b) Le montant annuel des cotisations émises, accessoires compris et annulations déduites, ne dépasse pas un million d'euros ;
\n
c) Elles ne couvrent pas les risques relevant de la branche 15 mentionnée à l'article R. 211-2 ;
\n
d) Lorsqu'elles pratiquent des opérations relevant du a, c, d du 1° du I de l'article L. 111-1, la moitié au moins de leurs cotisations est versée par leurs membres participants ou honoraires.
" } }, "LEGIARTI000006796042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796042", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R15AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-10, R211-2, L510-1, L510-11, L111-6, L431-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746035", "@num": "27", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000027290580", "@num": "R212-17", "#text": "Code de la mutualité - art. R212-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796058", "@num": "R212-18", "#text": "Code de la mutualité - art. R212-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021946506", "@num": "R212-20", "#text": "Code de la mutualité - art. 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La marge de solvabilité mentionnée à l'article R. 212-10 relative aux mutuelles et unions agréées pour pratiquer des opérations relevant des branches 20 à 22 et 24 à 26 mentionnées à l'article R. 211-2 est constituée, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les éléments suivants :
\n
1. Le fonds d'établissement constitué ;
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2. La moitié de la part restant à rembourser de l'emprunt pour fonds d'établissement ;
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3. Le ou les emprunts pour fonds de développement ; toutefois, à partir de la moitié de la durée de l'emprunt, celui-ci ne sera retenu dans la marge de solvabilité que pour sa valeur progressivement réduite chaque année d'un montant constant égal au double du montant total de cet emprunt divisé par le nombre d'années de sa durée ;
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4. Les réserves de toute dénomination, réglementaires ou libres, ne correspondant pas aux engagements, y compris la réserve de capitalisation ;
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5. Les excédents reportés ;
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6. Sur demande et justification de la mutuelle ou de l'union et avec l'accord de la commission de contrôle mentionnée à l'article L. 510-1 :
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a) Un montant représentant 50 % des excédents futurs de la mutuelle ou l'union. Le montant des excédents futurs est obtenu en multipliant le bénéficie annuel estimé de la mutuelle ou de l'union par le facteur qui représente la durée résiduelle moyenne des garanties prévues dans les bulletins d'adhésion ou contrats collectifs.
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Un arrêté du ministre chargé de la mutualité fixe les modalités de calcul du facteur mentionné à l'alinéa précédent ainsi que les éléments constitutifs du bénéfice annuel estimé ;
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b) Avec l'accord des autorités de contrôle des Etats membres de la Communauté européenne ou d'un Etat partie à l'accord sur l'Espace économique européen où la mutuelle ou l'union exerce son activité, les plus-values pouvant résulter de la sous-estimation d'éléments d'actif et de la surestimation d'éléments de passif autres que les provisions mathématiques, dans la mesure où de telles plus-values n'ont pas un caractère exceptionnel ;
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7. Les fonds effectivement encaissés provenant de l'émission de titres ou emprunts subordonnés ; ces titres et emprunts doivent répondre aux conditions, notamment de durée et de remboursement, qui sont fixées par arrêté du ministre chargé de la mutualité ; la prise en compte de ces fonds est admise jusqu'à concurrence de 50 % de la marge de solvabilité prévue au présent article ; toutefois, la prise en compte de ceux de ces fonds qui proviennent de titres ou emprunts à durée déterminée n'est admise qu'à concurrence de 25 % de cette marge. Tout remboursement effectué irrégulièrement peut, conformément aux dispositions de l'article L. 510-11 du présent code, donner lieu à application de sanctions par la commission de contrôle mentionnée à l'article L. 510-1 ;
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8. Les réserves constituées en application des articles L. 111-6 et L. 431-1, y compris la part de cotisation versée par la mutuelle ou l'union et non utilisée par le système fédéral de garantie ou le fonds de garantie.
" } }, "LEGIARTI000006796048": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796048", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796048.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R16AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-26, R222-8, R222-16", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000019756972", "@num": "R212-17", "#text": "Code de la mutualité - art. 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En ce qui concerne les mutuelles ou les unions agréées pour pratiquer les branches mentionnées aux 20 à 22 et 24 à 26 de l'article R. 211-2, le montant minimal réglementaire de la marge de solvabilité est déterminé, en fonction des branches exercées, en application des dispositions suivantes :
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a) Pour les branches 20 et 21, à l'exception des garanties complémentaires :
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Le montant minimal réglementaire de la marge est calculé par rapport aux provisions mentionnées aux 1° et 4° de l'article R. 212-26 et aux capitaux sous risque. Ce montant est égal à la somme de deux résultats suivants :
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Le \"premier résultat\" est obtenu en multipliant un nombre représentant 4 % de la somme des provisions mentionnées aux 1° et 4° de l'article R. 212-26 relatives aux opérations directes sans déduction des cessions en réassurance et aux acceptations en réassurance, par le rapport existant, pour le dernier exercice, entre le montant des provisions mathématiques après cessions en réassurance et le montant des provisions mathématiques brut de réassurance, sans que ce rapport puisse être inférieur à 85 %.
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Le \"second résultat\" est obtenu en multipliant un nombre représentant 0,3 % des capitaux sous risque par le rapport existant, pour le dernier exercice, entre le montant des capitaux sous risque après cession et rétrocession en réassurance et le montant des capitaux sous risque brut de réassurance, sans que ce rapport puisse être inférieur à 50 %.
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Pour les assurances temporaires en cas de décès d'une durée maximale de trois années, le facteur multiplicateur des capitaux sous risque est égal à 0,1 %. Il est fixé à 0,15 % desdits capitaux pour les assurances temporaires en cas de décès dont la durée est supérieure à trois années mais n'excède pas cinq années.
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Le capital sous risque est égal au risque décès, déduction faite de la provision mathématique du risque principal ;
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b) Pour les garanties complémentaires relatives à des bulletins d'adhésion ou contrats collectifs comportant des engagements résultant d'opérations classées aux branches 20 à 22 :
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Le montant minimal réglementaire de la marge est égal au résultat obtenu par application de la méthode suivante :
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Au total des cotisations émises en opérations directes au cours du dernier exercice, quel que soit l'exercice au titre duquel elles ont été émises, accessoires compris, sont ajoutées les cotisations acceptées en réassurance au cours du dernier exercice.
\n
De cette somme sont déduits, d'une part, le total des cotisations annulées au cours du dernier exercice, d'autre part, le total des impôts et taxes afférents auxdites cotisations.
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Le montant ainsi obtenu est réparti en deux tranches, respectivement inférieure et supérieure à 10 millions d'euros. A 18 % de la première tranche sont ajoutés 16 % de la seconde.
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La somme des deux termes prévus à l'alinéa précédent est multipliée par le rapport existant, pour le dernier exercice, entre le montant des sinistres demeurant à la charge de la mutuelle ou union après cession et rétrocession en réassurance et le montant des sinistres brut de réassurance, sans que ce rapport puisse être inférieur à 50 % ;
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c) Pour la branche 24, à l'exception des opérations de capitalisation exprimées en unités de compte, le montant minimal réglementaire de la marge est égal au résultat obtenu en multipliant un nombre représentant 4 % de la somme des provisions mentionnées aux 1° et 4° de l'article R. 212-26 relatives aux opérations directes et aux acceptations brutes de réassurance par le rapport mentionné au \"premier résultat\" défini au a du présent article ;
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d) Pour la branche 22, à l'exception des garanties complémentaires, la branche 24 lorsqu'il s'agit des opérations de capitalisation exprimées en unités de compte, et la branche 25, le montant minimal réglementaire de la marge est égal :
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- lorsque la mutuelle ou l'union assume un risque de placement, à un nombre représentant 4 % des provisions techniques relatives aux opérations d'assurances directes et d'acceptations brutes de réassurance multiplié par le rapport mentionné au \"premier résultat\" défini au a du présent article ;
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- lorsque la mutuelle ou l'union n'assume pas de risque de placement, à un nombre représentant 1 % des provisions techniques relatives aux opérations directes et aux acceptations brutes de réassurance multiplié par le rapport mentionné au premier résultat du a du présent article, à la condition que la durée du bulletin d'adhésion ou du contrat collectif soit supérieure à cinq années et que le montant destiné à couvrir les frais de gestion prévus dans le bulletin d'adhésion ou le contrat collectif soit fixé pour une période supérieure à cinq années ;
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- lorsque la mutuelle ou l'union assume un risque de mortalité, le montant réglementaire de la marge est obtenu en ajoutant à l'un ou l'autre des résultats déterminés par application des dispositions des deux alinéas précédents un nombre représentant 0,3 % des capitaux sous risque, multiplié par le rapport existant, pour le dernier exercice, entre le montant des capitaux sous risque après cessions et rétrocessions en réassurance et le montant des capitaux sous risque brut de réassurance, sans que ce rapport puisse être inférieur à 50 % ;
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e) Pour la branche 26 :
\n
Le montant minimal de la marge est égal à un nombre représentant 4 % de la provision technique spéciale mentionnée à l'article R. 222-8, dans la limite de la provision mathématique théorique mentionnée à l'article R. 222-16.
" } }, "LEGIARTI000006796051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796051", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R17AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-16, R212-15, R212-9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006263769", "@num": "2", "#text": "Décret n°2007-706 du 4 mai 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647698", "@nortexte": "SANS0721648D", "@numtexte": "2007-706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000027893191", "@num": "R212-1", "#text": "Code de la mutualité - art. R212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021946506", "@num": "R212-20", "#text": "Code de la mutualité - art. R212-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893524", "@num": "R510-5", "#text": "Code de la mutualité - art. R510-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796051", "@fin": "2004-06-05", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796052", "@fin": "2005-12-16", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796053", "@fin": "2006-12-13", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796054", "@fin": "2007-05-05", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796055", "@fin": "2008-11-10", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2007-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756972", "@fin": "2012-05-09", "@num": "R212-17", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027290580", "@fin": "2016-01-01", "@num": "R212-17", "@etat": "ABROGE", "@debut": "2012-05-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fonds de garantie des mutuelles ou unions agréées pour pratiquer des opérations relevant d'une ou plusieurs des branches mentionnées aux 20 à 22 et 24 à 26 de l'article R. 211-2 est égal au tiers du montant réglementaire de la marge de solvabilité défini à l'article R. 212-16.
\n
Ce fonds ne peut être inférieur à 600 000 Euros.
\n
A concurrence du seuil mentionné au deuxième alinéa ou de la moitié du fonds, si cette moitié est supérieure audit seuil ou lorsque celui-ci n'est pas applicable, le fonds est constitué par les éléments mentionnés à l'article R. 212-15, à l'exception de ceux mentionnés au 6° dudit article.
\n
Le deuxième alinéa du présent article n'est pas applicable aux mutuelles qui :
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a) Soit garantissent exclusivement des frais d'obsèques dont le montant n'excède pas 50 % du plafond mensuel de la sécurité sociale ;
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b) Soit remplissent cumulativement les conditions suivantes :
\n
Leurs statuts prévoient la possibilité de procéder à des rappels de cotisations ou à des réductions de prestations ; lorsque les statuts de la mutuelle ou de l'union sont modifiés en application du quatrième alinéa de l'article R. 212-9, le membre participant ou la personne morale souscriptrice du contrat collectif a, dans le mois qui suit la notification des modifications statutaires de la mutuelle ou de l'union, le droit de résilier le ou les bulletins d'adhésion et le ou les contrats collectifs souscrits. Dans ce cas, la faculté de résiliation ouverte au membre participant et à la personne morale souscriptrice du contrat collectif comporte restitution par la mutuelle ou l'union des portions de cotisation afférentes à la période pour laquelle les risques ne sont plus garantis ;
\n
Le montant des cotisations émises, accessoires compris et annulations déduites, ne dépasse pas 500 000 Euros annuellement.
" } }, "LEGIARTI000006796056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796056", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796056.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R18AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-10, R211-2, R212-15, R212-19", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000024267915", "@num": "R432-16", "#text": "Code de la mutualité - art. R432-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796056", "@fin": "2004-03-26", "@num": "R212-18", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796057", "@fin": "2005-10-11", "@num": "R212-18", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796058", "@fin": "2016-01-01", "@num": "R212-18", "@etat": "ABROGE", "@debut": "2005-10-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La marge de solvabilité mentionnée à l'article R. 212-10 relative aux mutuelles et unions agréées pour pratiquer des opérations relevant simultanément d'au moins deux ou plusieurs branches mentionnées soit aux 1 et 2, soit aux 20 à 22 et 24 à 26 de l'article R. 211-2 est constituée, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les mêmes éléments que ceux définis à l'article R. 212-15. Toutefois, l'élément défini au 6, (a) de cet article n'est à prendre en compte que dans la limite du montant de la fraction vie définie au troisième alinéa de l'article R. 212-19.
\n
" } }, "LEGIARTI000006796059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796059", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R19AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-12, R212-16", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006796058", "@num": "R212-18", "#text": "Code de la mutualité - art. R212-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021946506", "@num": "R212-20", "#text": "Code de la mutualité - art. R212-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796028", "@num": "R212-9-1", "#text": "Code de la mutualité - art. R212-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893510", "@num": "R510-3-1", "#text": "Code de la mutualité - art. R510-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796059", "@fin": "2004-06-05", "@num": "R212-19", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796060", "@fin": "2016-01-01", "@num": "R212-19", "@etat": "ABROGE", "@debut": "2004-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant minimal de la marge de solvabilité des mutuelles ou unions agréées pour pratiquer simultanément au moins deux ou plusieurs branches mentionnées soit aux 1 et 2, soit aux 20 à 22 et 24 à 26 de l'article R. 211-2 est égal à la somme des deux éléments ci-après, dénommés respectivement fraction non-vie et fraction vie.
\n
Le montant minimal de la fraction non-vie est calculé dans les conditions définies à l'article R. 212-12, sur la base des cotisations et sinistres afférents aux opérations directes et aux acceptations en réassurance relevant des branches 1 et 2 définies à l'article R. 211-2.
\n
Le montant minimal de la fraction vie est calculé dans les conditions définies à l'article R. 212-16, sur la base des provisions techniques, des capitaux sous risque, des cotisations, des sinistres et des avoirs afférents aux opérations directes et aux acceptations relevant des branches 20 à 22 et 24 à 26 de l'article R. 211-2.
" } }, "LEGIARTI000006796061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796061", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R20AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-19, R212-17, R212-14, R212-15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211504", "@num": "3", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 3 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174305", "@fin": "2016-01-01", "#text": "Section 2 : Marge de solvabilité.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030584718", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796061", "@fin": "2004-06-05", "@num": "R212-20", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796062", "@fin": "2008-11-10", "@num": "R212-20", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756965", "@fin": "2010-03-09", "@num": "R212-20", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021946506", "@fin": "2016-01-01", "@num": "R212-20", "@etat": "ABROGE", "@debut": "2010-03-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fonds de garantie des mutuelles ou unions agréées pour pratiquer simultanément au moins deux ou plusieurs branches mentionnées soit aux 1 et 2, soit aux 20 à 22 et 24 à 26 de l'article R. 211-2, est égal au tiers du montant réglementaire minimal de la marge de solvabilité défini à l'article R. 212-19, sans pouvoir être inférieur au seuil défini au deuxième alinéa de l'article R. 212-17.
\n
Par dérogation aux dispositions de l'alinéa précédent, le montant minimal défini au deuxième alinéa de l'article R. 212-17 n'est pas applicable aux mutuelles répondant cumulativement aux conditions définies à l'article R. 212-14 et aux trois derniers alinéas de l'article R. 212-17.
\n
A concurrence de ce seuil ou de la moitié du fonds si cette moitié est supérieure audit seuil, le fonds est constitué par les éléments mentionnés aux 1, 2, 3, 4 et 7 de l'article R. 212-15.
" } }, "LEGIARTI000006796063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796063", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R21AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-23 à R212-27", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211505", "@num": "4", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 4 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924310", "@num": "R212-32", "#text": "Code de la mutualité - art. R212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893555", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174306", "@fin": "2016-01-01", "#text": "Section 3 : Engagements réglementés.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030585008", "@fin": "2999-01-01", "#text": "Section 3 : Fusion, scission, dissolution, redressement judiciaire, liquidation, mesures d'assainissement", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796063", "@fin": "2008-11-10", "@num": "R212-21", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756963", "@fin": "2016-01-01", "@num": "R212-21", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030585006", "@fin": "2022-03-20", "@num": "R212-21", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045386556", "@fin": "2999-01-01", "@num": "R212-21", "@etat": "VIGUEUR", "@debut": "2022-03-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les engagements réglementés dont les mutuelles et unions doivent, à toute époque, être en mesure de justifier l'évaluation sont les suivants :
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1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des membres participants ou bénéficiaires de règlements et contrats collectifs ;
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2° Les postes du passif correspondant aux autres créances privilégiées ;
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3° Les dépôts de garantie des membres participants et des tiers, s'il y a lieu ;
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4° Une réserve d'amortissement des emprunts ;
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5° Une provision pour charges destinée à faire face aux engagements pris par la mutuelle ou l'union en faveur de ses salariés.
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Les provisions techniques mentionnées au 1° du présent article sont calculées, sans déduction des réassurances cédées, dans les conditions fixées aux articles R. 212-23 à R. 212-27.
" } }, "LEGIARTI000006796064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796064", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796064.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R22AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211505", "@num": "4", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 4 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174306", "@fin": "2016-01-01", "#text": "Section 3 : Engagements réglementés.", "@debut": "2002-05-04" }, { "@id": "LEGISCTA000030585008", "@fin": "2999-01-01", "#text": "Section 3 : Fusion, scission, dissolution, redressement judiciaire, liquidation, mesures d'assainissement", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796064", "@fin": "2016-01-01", "@num": "R212-22", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030585002", "@fin": "2022-03-20", "@num": "R212-22", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045386551", "@fin": "2999-01-01", "@num": "R212-22", "@etat": "VIGUEUR", "@debut": "2022-03-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Lorsque les garanties d'un bulletin d'adhésion ou d'un contrat collectif sont exprimées dans une monnaie déterminée, les engagements de la mutuelle ou de l'union mentionnés à l'article R. 212-21 sont libellés dans cette monnaie.
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II. - Lorsque les garanties d'un bulletin d'adhésion ou d'un contrat collectif ne sont pas exprimées dans une monnaie déterminée, les engagements de la mutuelle ou de l'union sont libellés dans la monnaie du pays où le risque est situé. Toutefois, cette mutuelle ou union peut choisir de libeller ses engagements dans la monnaie dans laquelle la cotisation est exprimée si, dès la souscription du bulletin d'adhésion ou du contrat collectif, il paraît vraisemblable qu'un sinistre sera payé, non dans la monnaie du pays de situation du risque, mais dans la monnaie dans laquelle la cotisation a été libellée.
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III. - Si un sinistre a été déclaré à la mutuelle ou à l'union et si les prestations sont payables dans une monnaie déterminée autre que celle résultant de l'application des dispositions précédentes, les engagements de la mutuelle ou de l'union sont libellés dans la monnaie dans laquelle l'indemnité à verser par cette mutuelle ou union a été fixée par une décision de justice ou bien par accord entre la mutuelle ou l'union et, selon le cas, le membre participant ou le souscripteur du contrat collectif.
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IV. - Lorsqu'un sinistre est évalué dans une monnaie connue d'avance de la mutuelle ou de l'union mais différente de celle qui résulte de l'application des dispositions précédentes, la mutuelle ou l'union peut libeller ses engagements dans cette monnaie.
" } }, "LEGIARTI000006796065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796065", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R23AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-24", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211506", "@num": "5", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 5 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174307", "@fin": "2016-01-01", "#text": "Section 4 : Provisions techniques.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796065", "@fin": "2004-06-05", "@num": "R212-23", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796066", "@fin": "2008-11-10", "@num": "R212-23", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756956", "@fin": "2014-12-20", "@num": "R212-23", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924246", "@fin": "2016-01-01", "@num": "R212-23", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques correspondant aux opérations relevant des branches ou sous-branches mentionnées aux 1, 2, 15, 16 a et h, 17 et 18 de l'article R. 211-2 sont les suivantes :
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1° Provision mathématique des rentes : valeur actuelle des engagements de la mutuelle ou de l'union relatifs aux rentes et accessoires de rentes mis à sa charge ;
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2° Provisions pour prestations à payer : valeur estimative des dépenses en principal et en frais, tant internes qu'externes, nécessaires au règlement de tous les sinistres survenus et non payés, y compris les capitaux constitutifs des rentes non encore mises à la charge de la mutuelle ou de l'union.
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3° Provision pour cotisations non acquises : provision destinée à constater, pour l'ensemble des bulletins d'adhésion ou contrats collectifs en cours, la part des cotisations émises et des cotisations restant à émettre se rapportant à la période comprise entre la date de l'inventaire et la date de la prochaine échéance de la cotisation ou, à défaut, du terme du bulletin d'adhésion ou du contrat ;
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4° Provision pour risques en cours : provision destinée à couvrir, pour l'ensemble des bulletins d'adhésion ou contrats collectifs en cours, la charge des sinistres et des frais afférents aux bulletins d'adhésion et contrats, pour la période s'écoulant entre la date de l'inventaire et la date de la première échéance de la cotisation pouvant donner lieu à révision de la cotisation par la mutuelle ou l'union ou, à défaut, entre la date de l'inventaire et le terme du bulletin d'adhésion ou du contrat collectif, pour la part de ce coût qui n'est pas couverte par la provision pour cotisations non acquises ;
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5° Réserve de capitalisation : réserve destinée à parer à la dépréciation des valeurs comprises dans l'actif de la mutuelle ou de l'union et à la diminution de leur revenu ;
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6° Provision pour risques croissants : provision pouvant être exigée pour les opérations d'assurance contre les risques de maladie et d'invalidité et égale à la différence des valeurs actuelles des engagements respectivement pris par la mutuelle et l'union et par les membres participants ou les souscripteurs de contrats collectifs ;
\n
7° Provision mathématique des réassurances : provision à constituer par les mutuelles ou unions qui acceptent des risques en réassurance et égale à la différence entre les valeurs actuelles des engagements respectivement pris l'un envers l'autre par le réassureur et le cédant ;
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8° Provision pour risque d'exigibilité des engagements techniques : provision destinée à faire face à une insuffisante liquidité des placements, notamment en cas de modification du rythme de règlement des sinistres, calculée dans les conditions définies au premier alinéa de l'article R. 212-24 ;
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9° Provision pour égalisation : provision destinée à faire face aux fluctuations de sinistralité afférentes aux opérations collectives couvrant les risques de dommages corporels.
\n
Un arrêté du ministre chargé de la mutualité fixe, en tant que de besoin, les modalités de calcul de ces provisions.
" } }, "LEGIARTI000006796067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796067", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R24AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-53, R212-54, L510-1, R212-59", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002 et rectificatif JORF 21 septembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006231162", "@num": "5", "#text": "Décret n°2004-486 du 28 mai 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417844", "@nortexte": "SANS0421395D", "@numtexte": "2004-486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-28" }, { "@id": "LEGIARTI000029924246", "@num": "R212-23", "#text": "Code de la mutualité - art. R212-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020044031", "@num": "R212-24-1", "#text": "Code de la mutualité - art. R212-24-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924227", "@num": "R212-26", "#text": "Code de la mutualité - art. R212-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019756939", "@num": "R212-27-2", "#text": "Code de la mutualité - art. R212-27-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576377", "@num": "R335-6", "#text": "Code des assurances - art. R335-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174307", "@fin": "2016-01-01", "#text": "Section 4 : Provisions techniques.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796067", "@fin": "2004-03-26", "@num": "R212-24", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796068", "@fin": "2004-06-05", "@num": "R212-24", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756953", "@fin": "2008-12-31", "@num": "R212-24", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796069", "@fin": "2008-11-10", "@num": "R212-24", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020044024", "@fin": "2014-12-20", "@num": "R212-24", "@etat": "MODIFIE", "@debut": "2008-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924232", "@fin": "2016-01-01", "@num": "R212-24", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour risque d'exigibilité des engagements techniques doit être constituée lorsque la valeur globale inscrite au bilan des placements visés à l'article R. 212-53 est supérieure à la valeur globale de ces mêmes placements évalués selon les règles prévues à l'article R. 212-54. La provision à constituer est égale à la différence constatée entre les deux évaluations. La commission de contrôle mentionnée à l'article L. 510-1 peut, à titre exceptionnel et en imposant toutes les conditions que comporte un tel ajournement, accorder aux mutuelles et unions dont la gestion n'est entachée d'aucune faute lourde le délai strictement nécessaire pour constituer cette provision.
\n
La provision pour frais d'acquisition reportés doit être constituée pour un montant égal au montant des frais d'acquisition reportés en application des dispositions de l'article R. 212-59.
" } }, "LEGIARTI000006796070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796070", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R25AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L510-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211506", "@num": "5", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 5 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174307", "@fin": "2016-01-01", "#text": "Section 4 : Provisions techniques.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796070", "@fin": "2005-12-16", "@num": "R212-25", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019756950", "@fin": "2016-01-01", "@num": "R212-25", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796071", "@fin": "2008-11-10", "@num": "R212-25", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour prestations à payer est calculée exercice par exercice.
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L'évaluation des sinistres connus est effectuée dossier par dossier, le coût d'un dossier comprenant toutes les charges externes individualisables ; elle est augmentée d'une estimation du coût des sinistres survenus mais non déclarés.
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La provision pour prestations à payer doit toujours être calculée pour son montant brut, sans tenir compte des recours à exercer ; les recours à recevoir font l'objet d'une évaluation distincte.
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Par dérogation aux dispositions du deuxième alinéa du présent article, toute mutuelle ou union peut, après accord de la commission de contrôle mentionnée à l'article L. 510-1, utiliser des méthodes statistiques pour l'estimation des sinistres survenus au cours des deux derniers exercices.
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La provision pour prestations à payer est complétée par une évaluation des charges de gestion qui, compte tenu des éléments déjà inclus dans la provision, doit être suffisante pour liquider tous les sinistres.
" } }, "LEGIARTI000006796072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-05", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796072", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R26AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211506", "@num": "5", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 5 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746035", "@num": "27", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 27 (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": "LEGIARTI000006746046", "@num": "33", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006230262", "@num": "11", "#text": "Arrêté du 22 avril 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006230270", "@num": "19", "#text": "Arrêté du 22 avril 2004 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "#text": "Code de la mutualité (nouveau) R212-24, R212-59", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006263769", "@num": "2", "#text": "Décret n°2007-706 du 4 mai 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647698", "@nortexte": "SANS0721648D", "@numtexte": "2007-706", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGITEXT000020014106", "#text": "Arrêté du 22 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019997263", "@nortexte": "SJSS0830954A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000020014319", "@num": "A212-14", "#text": "Code de la mutualité - art. A212-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954060", "@num": "R212-16", "#text": "Code de la mutualité - art. R212-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174307", "@fin": "2016-01-01", "#text": "Section 4 : Provisions techniques.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796072", "@fin": "2004-06-05", "@num": "R212-26", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796073", "@fin": "2008-11-10", "@num": "R212-26", "@etat": "MODIFIE", "@debut": "2004-06-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756947", "@fin": "2014-12-20", "@num": "R212-26", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924227", "@fin": "2016-01-01", "@num": "R212-26", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques correspondant aux opérations relatives aux branches 20 à 22 et 24 sont les suivantes :
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1° Provision mathématique : différence entre les valeurs actuelles des engagements pris par la mutuelle ou l'union, d'une part, et par les membres participants ou souscripteurs de contrats collectifs, d'autre part ;
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2° Provision pour participation aux excédents : montant des participations aux excédents attribuées aux membres participants et bénéficiaires de bulletins d'adhésion ou de contrats collectifs lorsque ces excédents ne sont pas payables immédiatement après la liquidation de l'exercice qui les a produits ;
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3° Réserve de capitalisation : réserve destinée à parer à la dépréciation des valeurs comprises dans l'actif de la mutuelle ou de l'union et à la diminution de leur revenu ;
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4° Provision de gestion : destinée à couvrir les charges de gestion future des bulletins d'adhésion ou des contrats collectifs non couvertes par ailleurs ;
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5° Provision pour aléas financiers : destinée à compenser la baisse de rendement de l'actif ;
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6° Provision pour risque d'exigibilité des engagements techniques : provision destinée à faire face à une insuffisante liquidité des placements, notamment en cas de modification du rythme de règlement des sinistres, calculée dans les conditions définies au premier alinéa de l'article R. 212-24 ;
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7° Provision pour frais d'acquisition reportés : provision destinée à couvrir les charges résultant du report des frais d'acquisition constaté en application de l'article R. 212-59 ;
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8° Provision pour égalisation : provision destinée à faire face aux fluctuations de sinistralité afférentes aux opérations collectives couvrant le risque décès.
\n
Un engagement ne peut être provisionné qu'au titre d'une seule des catégories mentionnées au présent article.
\n
Un arrêté du ministre chargé de la mutualité fixe en tant que de besoin les modalités de calcul de ces provisions.
" } }, "LEGIARTI000006796074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796074", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R27AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211506", "@num": "5", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 5 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000027893555", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174307", "@fin": "2016-01-01", "#text": "Section 4 : Provisions techniques.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019756945", "@fin": "2016-01-01", "@num": "R212-27", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796074", "@fin": "2008-11-10", "@num": "R212-27", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour tout bulletin d'adhésion ou contrat collectif relatif à une opération d'assurance sur la vie comportant une valeur de rachat et pour les opérations de capitalisation, la valeur de rachat est égale à la provision mathématique du bulletin d'adhésion ou du contrat collectif diminuée, éventuellement, d'une indemnité qui ne peut dépasser 5 % de cette provision mathématique. Cette indemnité doit être nulle à l'issue d'une période de dix ans à compter de la date d'effet du bulletin d'adhésion ou du contrat.
\n
Pour l'application du présent article, la provision mathématique ne tient pas compte des éventuelles garanties de fidélité non exigibles par le membre participant au moment du rachat.
\n
Ces garanties doivent être explicitement décrites dans le règlement ou le contrat collectif et clairement distinguées de la garantie qui en est l'objet principal.
" } }, "LEGIARTI000006796077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-28", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796077", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796077.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R28AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796077", "@fin": "2016-01-01", "@num": "R212-28", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les engagements réglementés mentionnés à l'article R. 212-21 doivent, à toute époque, être représentés par des actifs équivalents.
\n
Les engagements pris dans une monnaie doivent être couverts par les actifs congruents, c'est-à-dire libellés ou réalisables dans cette monnaie.
\n
Les actifs mentionnés au 1 doivent être localisés sur le territoire d'un membre de la Communauté européenne ou d'un Etat partie à l'accord sur l'Espace économique européen.
\n
Les engagements pris par les mutuelles et unions résultant d'opérations réalisées en libre prestation de services dans un Etat partie à l'accord sur l'Espace économique européen non membre de la Communauté européenne sont soumis aux règles du pays de situation du risque ou de l'engagement lorsque ce dernier subordonne l'exercice de ces opérations à agrément.
" } }, "LEGIARTI000006796078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-29", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796078", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R29AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796078", "@fin": "2016-01-01", "@num": "R212-29", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les mutuelles ou les unions peuvent ne pas représenter leurs provisions techniques par des actifs congruents si, pour satisfaire aux dispositions de l'article R. 212-28, elles doivent détenir dans une monnaie des éléments d'actif d'un montant ne dépassant pas 7 % des éléments d'actif existant dans l'ensemble des autres monnaies.
\n
II. - Par dérogation aux dispositions du deuxième alinéa de l'article R. 212-28, les mutuelles ou unions peuvent ne pas couvrir par des actifs congruents un montant n'excédant pas 20 % de leurs engagements dans une monnaie déterminée.
" } }, "LEGIARTI000006796080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-09", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796080", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796080.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R30AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796080", "@fin": "2010-03-09", "@num": "R212-30", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946513", "@fin": "2013-07-28", "@num": "R212-30", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027893243", "@fin": "2016-01-01", "@num": "R212-30", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions agréées pour d'autres branches que les branches 1 et 2, ou dont les cotisations nettes de réassurance encaissées en branches 1 et 2 au cours du cours du dernier exercice connu dépassent 10 millions d'euros ou qui versent des prestations d'incapacité ou d'invalidité dont la durée est supérieure à un an doivent procéder en permanence à une évaluation de leurs risques financiers en effectuant notamment des simulations de l'impact de la variation des taux d'intérêt et des cours boursiers sur leur actif et leur passif et des estimations comparées de l'exigibilité de leur passif et de la liquidité de leur actif. Les résultats de cette évaluation sont déterminés et présentés selon des principes généraux et dans des conditions définies par arrêté du ministre chargé de la mutualité.
\n
" } }, "LEGIARTI000006796081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796081", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R31AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-28, R212-29, R212-35 à R212-42, R212-21, R212-47, R212-46, R212-48, R212-44, R212-45, R212-49", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759703", "@num": "1", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002 et rectificatif JORF 21 septembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746039", "@num": "29", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746050", "@num": "37", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000027780316", "@num": "L214-160", "#text": "Code monétaire et financier - art. L214-160", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027892550", "@num": "A114-8", "#text": "Code de la mutualité - art. A114-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924329", "@num": "R212-31-1", "#text": "Code de la mutualité - art. R212-31-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924310", "@num": "R212-32", "#text": "Code de la mutualité - art. R212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924296", "@num": "R212-33", "#text": "Code de la mutualité - art. 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En application des dispositions de l'article R. 212-28 et sous réserve des dérogations prévues à ce même article, à l'article R. 212-29 ainsi qu'aux articles R. 212-35 à R. 212-42, les engagements réglementés mentionnés à l'article R. 212-21 sont représentés par les actifs suivants :
\n
A. - Valeurs mobilières et titres assimilés :
\n
1° Obligations et autres valeurs émises ou garanties par l'un des Etats membres de l'Organisation de coopération et de développement économique (OCDE) ainsi que les titres émis par la caisse d'amortissement de la dette sociale instituée par l'article 1er de l'ordonnance n° 96-50 du 24 janvier 1996 ; obligations émises ou garanties par un organisme international à caractère public dont un ou plusieurs Etats membres de la Communauté européenne font partie ; obligations émises ou garanties par les collectivités publiques territoriales d'un Etat membre de l'OCDE ;
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2° Obligations, parts de fonds communs de créance et titres participatifs négociés sur un marché reconnu, autres que celles ou ceux visés au 1° ;
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3° Titres de créances négociables d'un an au plus (certificats de dépôt et billets de trésorerie) rémunérés à taux fixe ou indexé sur un taux usuel sur les marchés interbancaires, monétaires ou obligataires et émis par les personnes morales autres que les Etats membres de l'OCDE ayant leur siège social sur le territoire de ces Etats et dont des titres sont négociés sur un marché reconnu ;
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4° Bons à moyen terme négociables répondant aux conditions mentionnées à l'article R. 212-47, et émis par des personnes morales autres que les Etats membres de l'OCDE ayant leur siège social sur le territoire de ces Etats et dont les titres sont négociés sur un marché reconnu ;
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5° Actions des sociétés d'investissement à capital variable et parts de fonds communs de placement dont l'objet est limité à la gestion d'un portefeuille de valeurs mentionnées aux 1°, 2°, 3° et 4° du présent article, dans les conditions fixées par l'article R. 212-46 ;
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6° Actions et autres valeurs mobilières, négociées sur un marché reconnu, autres que celles visées aux 5°, 7°, 8°, 12° et 14° ;
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7° Actions des entreprises d'assurance, de réassurance, de capitalisation ayant leur siège social sur le territoire de l'un des Etats membres de l'OCDE ;
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8° Actions des entreprises d'assurance, de réassurance, de capitalisation autres que celles visées au 7° ;
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9° Actions, parts et droits émis par des sociétés commerciales et obligations, titres participatifs et titres subordonnés émis par les sociétés d'assurances mutuelles, les mutuelles, unions et fédérations régies par le présent code et les institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale, ayant leur siège social sur le territoire de l'un des Etats membres de l'OCDE, autres que les valeurs visées aux 2°, 3°, 4°, 5°, 6°, 7°, 8°, 11°, 12° et 14° ;
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10° Parts des fonds communs de placement régis par les sous-sections 7 et 9 de la section 1 du chapitre IV du titre Ier du livre II du code monétaire et financier ;
\n
11° Actions des sociétés d'investissement à capital variable ;
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12° Actions des sociétés d'investissement à capital variable et parts des fonds communs de placement, autres que celles mentionnées aux 5°, 10° et 11°, dans les conditions fixées par l'article R. 212-46.
\n
Les marchés reconnus mentionnée aux 2°, 3°, 4° et 6° du présent article sont les marchés réglementés des Etats membres de la Communauté européenne ou des Etats parties à l'accord sur l'Espace économique européen ou les marchés de pays tiers membres de l'OCDE en fonctionnement régulier. Les autorités compétentes de ces pays doivent avoir défini les conditions de fonctionnement du marché, d'accès à ce marché et d'admission aux négociations, et imposé le respect d'obligations de déclaration et de transparence.
\n
B. - Actifs immobiliers :
\n
13° Droits réels immobiliers afférents à des immeubles situés sur le territoire de l'un des Etats membres de l'OCDE ;
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14° Parts ou actions des sociétés à objet strictement immobilier, parts des sociétés civiles à objet strictement foncier, ayant leur siège social sur le territoire de l'un des Etats membres de l'OCDE, dans les conditions fixées par l'article R. 212-48.
\n
C. - Prêts et dépôts :
\n
15° Prêts obtenus ou garantis par les Etats membres de l'OCDE, par les collectivités publiques territoriales et les établissements publics des Etats membres de l'OCDE ;
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16° Prêts hypothécaires aux personnes physiques ou morales ayant leur domicile ou leur siège social sur le territoire de l'un des Etats membres de l'OCDE, dans les conditions fixées par l'article R. 212-44 ;
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17° Autres prêts ou créances représentatives de prêts consentis aux personnes physiques ou morales ayant leur domicile ou leur siège social sur le territoire de l'un des Etats membres de l'OCDE, dans les conditions fixées par l'article R. 212-45 ;
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18° Dépôts, dans les conditions fixées par l'article R. 212-49.
\n
D. - Dispositions communes :
\n
Les intérêts courus des placements énumérés ci-dessus sont assimilés auxdits placements.
\n
Les actifs représentatifs des provisions techniques sont évalués en net des dettes contractées pour l'acquisition de ces mêmes actifs.
\n
Les actifs donnés en garantie d'un engagement particulier ne sont pas admissibles en représentation des autres engagements.
" } }, "LEGIARTI000006796084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-32", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796084", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796084.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R32AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-21, R212-36 à R212-42, L510-1, R212-31, R212-45", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006230270", "@num": "19", "#text": "Arrêté du 22 avril 2004 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000027799407", "@num": "R212-33", "#text": "Code de la mutualité - art. 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Rapportée au montant total des engagements réglementés mentionnés à l'article R. 212-21, toutes monnaies confondues, diminuée du montant total des actifs mentionnés aux articles R. 212-36 à R. 212-42, toutes monnaies confondues, la valeur au bilan de chacune des catégories d'actifs énumérées ci-après ne peut excéder, sauf dérogation accordée cas par cas par la commission mentionnée à l'article L. 510-1 :
\n
1° 65 % pour l'ensemble des valeurs mentionnées du 6° au 12° de l'article R. 212-31 et des prêts mentionnés au troisième alinéa du I de l'article R. 212-45, dont 5 % au maximum pour l'ensemble formé par les actions d'entreprises étrangères d'assurance mentionnées au 8° de l'article R. 212-31, par les actions et parts mentionnées aux 9°, 10° et 11° de l'article R. 212-31 et par les prêts mentionnés ci-dessus ;
\n
2° 40 % pour les actifs immobiliers mentionnés aux 13° et 14° de l'article R. 212-31 ;
\n
3° 10 % pour l'ensemble des valeurs mentionnées aux 15°, 16° et 17° de l'article R. 212-31 à l'exception des prêts mentionnés au 1° du présent article.
" } }, "LEGIARTI000006796089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-33", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796089", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796089.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R33AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-32, L510-1, R212-31, R212-45", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759703", "@num": "1", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006230270", "@num": "19", "#text": "Arrêté du 22 avril 2004 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796089", "@fin": "2005-12-16", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796090", "@fin": "2006-06-29", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796091", "@fin": "2006-12-13", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796092", "@fin": "2008-11-10", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756905", "@fin": "2013-07-31", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027799407", "@fin": "2014-12-20", "@num": "R212-33", "@etat": "MODIFIE", "@debut": "2013-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924296", "@fin": "2016-01-01", "@num": "R212-33", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Rapportée au montant défini à l'article R. 212-32, la valeur admise en représentation des actifs mentionnés ci-après ne peut excéder, sauf dérogation accordée au cas par cas par la commission de contrôle mentionnée à l'article L. 510-1 :
\n
1° 5 % pour l'ensemble des valeurs émises et des prêts obtenus par un même organisme, à l'exception :
\n
a) Des valeurs émises ou garanties, ou des prêts obtenus, par un Etat membre de l'OCDE ainsi que des titres émis par la caisse d'amortissement de la dette sociale instituée par l'article 1er de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale ;
\n
b) Des actions des sociétés d'investissement à capital variable et des parts des fonds communs de placement visées au 5° de l'article R. 212-31.
\n
Le ratio de droit commun de 5 % peut atteindre 10 % pour les titres d'un même émetteur, à condition que la valeur des titres de l'ensemble des émetteurs dont les émissions sont admises au-delà du ratio de 5 % n'excède pas 40 % du montant défini à l'article R. 212-32.
\n
Pour l'application des présentes dispositions, les mutuelles et unions détenant des actions des sociétés d'investissement à capital variable et des parts de fonds communs de placement doivent être en mesure de démontrer qu'elles respecteraient le présent article si elles détenaient elles-mêmes directement, au prorata de leur participation, les valeurs détenues par ces organismes ;
\n
2° 10 % pour un même immeuble ou pour les parts ou actions d'une même société immobilière ou foncière ;
\n
3° 0,5 % pour les valeurs mentionnées aux 9°, 10° et 11° de l'article R. 212-31 et les prêts mentionnés au troisième alinéa du I de l'article R. 212-45, respectivement émises ou obtenus par une même société ou un même organisme.
\n
Pour l'application des dispositions du 7° de l'article R. 212-31, une mutuelle ou union ne peut affecter à la représentation de ses engagements réglementés plus de 50 % des actions émises par une même société.
" } }, "LEGIARTI000006796093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796093", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796093.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R34AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L510-1, R212-32", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796093", "@fin": "2005-12-16", "@num": "R212-34", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796094", "@fin": "2016-01-01", "@num": "R212-34", "@etat": "ABROGE", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les provisions techniques des mutuelles et unions opérant à la fois sur le territoire français et sur le territoire monégasque doivent être représentées dans des conditions prévues par la réglementation française. Toutefois, les actifs admis en représentation desdites provisions peuvent comprendre, à concurrence de 5 % du montant de celles-ci, des placements mobiliers ou immobiliers monégasques sur autorisation donnée conjointement, pour chaque mutuelle ou union ou pour chaque cas, par la commission de contrôle mentionnée à l'article L. 510-1 et par le ministre d'Etat de la Principauté de Monaco.
\n
II. - Pour ce qui concerne les opérations réalisées dans les départements d'outre-mer, à Saint-Pierre-et-Miquelon, à Wallis-et-Futuna et à Mayotte, la commission de contrôle mentionnée à l'article L. 510-1 peut, sur proposition du représentant de l'Etat dans la collectivité concernée, consentir des dérogations aux règles de l'article R. 212-32. Elle peut de même, à titre exceptionnel, accorder aux mutuelles et unions des dérogations à la réglementation de contrôle.
" } }, "LEGIARTI000006796095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796095", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R35AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-50, R212-32, R212-33", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716294", "@num": "R212-50", "#text": "Code de la mutualité - art. R212-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796095", "@fin": "2008-11-10", "@num": "R212-35", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019756918", "@fin": "2016-01-01", "@num": "R212-35", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques relatives aux affaires cédées à un réassureur peuvent être représentées par une créance sur ce réassureur, à concurrence du montant garanti conformément aux dispositions de l'article R. 212-50.
\n
Pour l'application des dispositions des articles R. 212-32 et R. 212-33, les valeurs reçues en nantissement des réassureurs sont assimilées à des valeurs figurant à l'actif du bilan de la mutuelle ou de l'union cédante.
" } }, "LEGIARTI000006796096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-36", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796096", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R36AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000029924310", "@num": "R212-32", "#text": "Code de la mutualité - art. R212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796096", "@fin": "2016-01-01", "@num": "R212-36", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont admises en représentation des provisions techniques correspondant aux branches mentionnées aux 20 à 22, 24 et 25 de l'article R. 211-2 :
\n
- les avances de cotisations ;
\n
- les cotisations relatives à ces branches, restant à recouvrer de trois mois de date au plus, dans la limite d'un plafond défini par arrêté du ministre chargé de la mutualité. Ce plafond est fixé en fonction de l'incidence, aux termes de la réglementation, du non-recouvrement éventuel de ces cotisations sur le montant des engagements réglementés.
" } }, "LEGIARTI000006796097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-37", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796097", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R37AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-32, R212-33, R212-52, R212-53", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000017866699", "@num": "R212-55", "#text": "Code de la mutualité - art. R212-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796097", "@fin": "2016-01-01", "@num": "R212-37", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions mathématiques des bulletins d'adhésion ou des contrats collectifs d'assurance sur la vie ou de capitalisation à capital variable, dans lesquels la somme assurée est déterminée par rapport à une valeur de référence, doivent être représentées à l'actif du bilan par des placements entrant dans la composition de cette valeur de référence et dans les proportions fixées par ladite composition.
\n
Ces placements ne sont pas soumis aux limitations prévues aux articles R. 212-32 et R. 212-33.
\n
Par dérogation aux dispositions des articles R. 212-52 et R. 212-53, ils font l'objet d'une estimation séparée et ils sont inscrits au bilan pour leur valeur au jour de l'inventaire.
" } }, "LEGIARTI000006796098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-38", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796098", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796098.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R38AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L111-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796098", "@fin": "2016-01-01", "@num": "R212-38", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour cotisations non acquises constituée au titre d'un bulletin d'adhésion ou d'un contrat collectif par une mutuelle ou union pratiquant les opérations mentionnées aux a, c, d et e du 1° du I de l'article L. 111-1 peut être représentée, jusqu'à concurrence de 25 % de son montant, par les frais d'acquisition reportés au titre de ce bulletin ou contrat, nets des commissions des réassureurs reportées au titre de ce même bulletin ou contrat.
\n
La provision pour primes non acquises constituée par ces mêmes mutuelles ou unions peut être représentée jusqu'à 25 % de son montant par des cotisations relatives aux mêmes opérations émises et non encore encaissées ou des cotisations restant à émettre, nettes d'impôt, de taxes et de commissions, et de trois mois de date au plus.
" } }, "LEGIARTI000006796099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-39", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796099", "URL": "article/LEGI/ARTI/00/00/06/79/60/LEGIARTI000006796099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R39AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, R212-32", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796099", "@fin": "2016-01-01", "@num": "R212-39", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la représentation des provisions techniques correspondant à la branche mentionnée au 18 de l'article R. 211-2, les avances faites aux transporteurs sont admises dans la limite de 10 % du montant défini à l'article R. 212-32.
\n
" } }, "LEGIARTI000006796101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-40", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796101", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796101.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R40AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796101", "@fin": "2016-01-01", "@num": "R212-40", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques afférentes aux acceptations en réassurance peuvent être représentées à l'actif par les créances nettes détenues sur les cédants au titre desdites acceptations.
\n
" } }, "LEGIARTI000006796102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-41", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796102", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796102.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R41AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796102", "@fin": "2016-01-01", "@num": "R212-41", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions peuvent représenter les engagements afférents aux opérations réalisées par leurs succursales situées hors du territoire des Etats membres de la Communauté européenne ou des Etats parties à l'accord sur l'Espace économique européen, par les éléments d'actif admis par les législations des pays où elles opèrent et localisés sur le territoire de ces pays.
\n
Il en est de même lorsque les engagements réglementés des mutuelles et unions résultent d'opérations réalisées en libre prestation de services dans un Etat partie à l'accord sur l'Espace économique européen non membre de la Communauté européenne et que le pays de situation du risque ou de l'engagement subordonne l'exercice de ces opérations à agrément.
\n
Les cautionnements ou garanties qui pourraient être exigés par lesdits pays ou par les entreprises d'assurances cédantes desdits pays peuvent être représentés dans les mêmes conditions.
" } }, "LEGIARTI000006796103": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-42", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796103", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796103.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R42AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796103", "@fin": "2016-01-01", "@num": "R212-42", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépôts de garantie mentionnés au 3° de l'article R. 212-21 peuvent être représentés à l'actif par les créances de la mutuelle ou de l'union sur les déposants.
\n
" } }, "LEGIARTI000006796104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796104", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796104.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R43AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L510-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796104", "@fin": "2005-12-16", "@num": "R212-43", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796105", "@fin": "2016-01-01", "@num": "R212-43", "@etat": "ABROGE", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions ne peuvent acquérir d'immeubles grevés de droits réels représentant plus de 65 % de leur valeur ni consentir de droits réels sur leurs immeubles, sauf autorisation accordée à titre exceptionnel par la commission de contrôle mentionnée à l'article L. 510-1.
\n
" } }, "LEGIARTI000006796106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-44", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796106", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796106.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R44AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796106", "@fin": "2016-01-01", "@num": "R212-44", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prêts hypothécaires mentionnés au 16° de l'article R. 212-31 doivent être garantis par une hypothèque de premier rang prise sur un immeuble situé sur le territoire de l'un des Etats membres de l'OCDE ou sur un navire. L'ensemble des privilèges et hypothèques en premier rang ne doit pas excéder 65 % de la valeur vénale de l'immeuble ou du navire constituant la garantie du prêt, estimée au jour de la conclusion du contrat.
\n
" } }, "LEGIARTI000006796107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-45", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-06", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796107", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796107.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R45AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31, R212-50, L212-7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000029924310", "@num": "R212-32", "#text": "Code de la mutualité - art. R212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924296", "@num": "R212-33", "#text": "Code de la mutualité - art. R212-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893649", "@num": "R212-59-3", "#text": "Code de la mutualité - art. R212-59-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796107", "@fin": "2014-11-06", "@num": "R212-45", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029716309", "@fin": "2016-01-01", "@num": "R212-45", "@etat": "ABROGE", "@debut": "2014-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les prêts mentionnés au 17° de l'article R. 212-31 doivent avoir une durée totale d'au moins deux ans et satisfaire aux conditions suivantes.
\n
Ils doivent être garantis par une caution donnée par un établissement de crédit ou une entreprise d'assurances n'appartenant pas au même groupe que le prêteur ou l'emprunteur et agréés par l'un des Etat membres de la Communauté européenne ou par l'un des Etats parties à l'accord sur l'Espace économique européen, ou un nantissement de valeurs répondant aux conditions fixées par l'article R. 212-50, dans la limite de 75 % du montant nominal desdites valeurs. Sont considérés comme appartenant au même groupe, au sens du présent article, les organismes entrant dans le même périmètre de consolidation ou d'établissements des comptes combinés mentionnés à l'article L. 212-7.
\n
Toutefois, les prêts peuvent ne pas être assortis de garantie, lorsque l'emprunteur est soit une société dont l'un des Etats membres de l'OCDE ou un de ses établissements publics détient plus de la moitié du capital, soit une société dont les actions sont négociées sur un marché reconnu tel que défini au dernier alinéa du A de l'article R. 212-31.
\n
II. - Les créances représentatives des prêts de titres sont admises en représentation des engagements réglementés si elles ont fait l'objet d'un cautionnement en espèces ou d'une caution donnée par un établissement de crédit ou une entreprise d'assurance agréés par l'un des Etats membres de la Communauté économique européenne, ou d'un nantissement de valeurs répondant aux conditions fixées par l'article R. 212-50.
" } }, "LEGIARTI000006796108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-46", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-13", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796108", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R46AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002 et rectificatif JORF 21 septembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796108", "@fin": "2006-12-13", "@num": "R212-46", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796109", "@fin": "2011-08-04", "@num": "R212-46", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024446707", "@fin": "2013-07-31", "@num": "R212-46", "@etat": "MODIFIE", "@debut": "2011-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027799404", "@fin": "2016-01-01", "@num": "R212-46", "@etat": "ABROGE", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application des dispositions des 5° et 12° de l'article R. 212-31, les mutuelles et unions sont autorisées à détenir les actions des sociétés d'investissement à capital variable et les parts des fonds communs de placement régis par les sous-sections 1 à 6 de la section 1 du chapitre IV du titre Ier du livre II du code monétaire et financier ; elles sont également autorisées à détenir les actions des sociétés d'investissement à capital variable et les parts des fonds communs de placement régis par les réglementations des autres Etats parties à l'accord sur l'Espace économique européen, pour autant que ces règles soient conformes à la directive communautaire 85/611/CEE du 20 décembre 1985 relative aux organismes de placement collectif en valeurs mobilières.
\n
" } }, "LEGIARTI000006796110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-47", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796110", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796110.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R47AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796110", "@fin": "2016-01-01", "@num": "R212-47", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons à terme négociables mentionnés au 4° de l'article R. 212-31 doivent répondre aux conditions suivantes :
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a) Provenir d'une émission au moins égale à 30 millions d'euros ;
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b) Etre valorisés par au moins deux organismes distincts et non liés financièrement ni entre eux ni avec la mutuelle ou l'union détentrice de bons ;
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c) Faire sur cette base l'objet d'un cours publié au moins tous les quinze jours et tenu à la disposition du public en permanence ;
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d) Comporter une clause de liquidité émanant de l'émetteur ou d'un garant et qui doit garantir que les actifs pourraient être rachetés à un cours cohérent avec le cours publié, c'est-à-dire prenant en compte la variation de taux d'intérêt entre les dates de publication du cours et de transaction.
" } }, "LEGIARTI000006796111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-48", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796111", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796111.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R48AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796111", "@fin": "2016-01-01", "@num": "R212-48", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions du 14° de l'article R. 212-31, les mutuelles et unions sont autorisées à détenir les parts ou actions de sociétés à objet strictement immobilier, à l'exclusion de sociétés ayant une activité de marchand de biens et de sociétés en nom collectif. Le patrimoine de ces sociétés ne peut être composé que d'immeubles bâtis ou de terrains situés sur le territoire de l'un des Etats membres de l'OCDE, de parts ou actions des sociétés répondant à ces mêmes conditions.
\n
Les mutuelles et unions sont également autorisées à détenir les parts des sociétés civiles à objet strictement foncier dont l'activité est limitée à la gestion directe de biens fonciers situés sur le territoire de l'un des Etats membres de l'OCDE ou les parts des groupements ayant pour seule activité la gestion de biens fonciers répondant à ces mêmes conditions. Les biens constitutifs du patrimoine doivent faire l'objet d'une exploitation. Les massifs forestiers doivent être assurés contre l'incendie.
" } }, "LEGIARTI000006796112": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-49", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796112", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796112.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R49AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893555", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796112", "@fin": "2016-01-01", "@num": "R212-49", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs mobilières et titres assimilés, les parts ou actions des sociétés immobilières ou foncières doivent faire l'objet soit d'une inscription en compte, ou d'un dépôt, auprès d'un intermédiaire habilité, soit d'une inscription nominative dans les comptes de l'organisme émetteur, à condition que celui-ci soit situé en France.
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Les actes de propriété des actifs immobiliers, les actes et les titres consacrant les prêts ou créances doivent être conservés sur le territoire de la République française.
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Les comptes de dépôt visés au 18° de l'article R. 212-31 doivent être ouverts auprès d'un établissement de crédit agréé dans un Etat membre de la Communauté européenne ou dans un Etat partie à l'accord sur l'Espace économique européen. Leur terme ne doit pas dépasser un an ou leur préavis de retrait trois mois. Les comptes doivent être libellés au nom de la mutuelle ou de l'union et ne peuvent être débités qu'avec l'accord respectivement d'un dirigeant de la mutuelle ou de l'union ou encore d'une personne désignée par celui-ci à cet effet.
" } }, "LEGIARTI000006796113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-50", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796113", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R50AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-35, R212-31, R212-54, L510-1, R212-32, R212-33", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000019756918", "@num": "R212-35", "#text": "Code de la mutualité - art. R212-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716309", "@num": "R212-45", "#text": "Code de la mutualité - art. R212-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796113", "@fin": "2005-12-16", "@num": "R212-50", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796114", "@fin": "2009-05-14", "@num": "R212-50", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020639320", "@fin": "2011-11-04", "@num": "R212-50", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024744558", "@fin": "2014-11-06", "@num": "R212-50", "@etat": "MODIFIE", "@debut": "2011-11-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029716294", "@fin": "2016-01-01", "@num": "R212-50", "@etat": "ABROGE", "@debut": "2014-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La garantie des créances sur les réassureurs mentionnée à l'article R. 212-35 est constituée par le nantissement des valeurs visées aux 1°, 2°, 3°, 4°, 5°, 6°, 12° et 14° de l'article R. 212-31. Ces valeurs sont déposées sur un compte gagé au sens de l'article L. 431-4 du code monétaire et financier.
\n
Les valeurs reçues en nantissement sont évaluées conformément aux dispositions de l'article R. 212-54. Pour l'estimation des valeurs mentionnées au 1° de l'article R. 212-31, la fraction courue du coupon est prise en compte.
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A la demande d'une mutuelle ou union, la commission de contrôle mentionnée à l'article L. 510-1 peut, par dérogation aux dispositions du premier alinéa du présent article, l'autoriser, pour une durée déterminée, à constituer la garantie mentionnée à l'article R. 212-35 dans des limites fixées par arrêté du ministre chargé de la mutualité, par une caution ou un engagement équivalent pris par un établissement de crédit, dès lors que la nature et la forme de l'engagement ainsi que la qualité du garant répondent aux conditions fixées par le même arrêté.
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Pour l'application des dispositions des articles R. 212-32 et R. 212-33, les valeurs reçues en nantissement des réassureurs sont assimilées à des valeurs figurant à l'actif du bilan de l'entreprise cédante.
" } }, "LEGIARTI000006796115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-51", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796115", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R51AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796115", "@fin": "2016-01-01", "@num": "R212-51", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les acceptations en réassurance, les mutuelles et unions enregistrent immédiatement en comptabilité tous les éléments reçus de leurs cédantes. En l'absence d'informations suffisantes, elles estiment les comptes non reçus des cédantes à la clôture de l'exercice avec pour contrepartie des comptes de régularisation qui seront soldés à l'ouverture de l'exercice suivant ou à réception des comptes des cédantes, ou elles compensent provisoirement les soldes de tous les comptes incomplets d'un même exercice par une écriture d'attente qui sera contrepassée à l'ouverture de l'exercice suivant.
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En tout état de cause et quel que soit le mode de comptabilisation retenu, lorsque le réassureur connaît l'existence d'une perte, celle-ci doit être provisionnée pour son montant prévisible.
" } }, "LEGIARTI000006796116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-52", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796116", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R52AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31, R212-54", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000413068", "#text": "Décret 2002-720 2002-05-02", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000023380327", "@num": "A212-19", "#text": "Code de la mutualité - art. A212-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924268", "@num": "R212-53", "#text": "Code de la mutualité - art. R212-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924280", "@num": "R212-54", "#text": "Code de la mutualité - art. R212-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866699", "@num": "R212-55", "#text": "Code de la mutualité - art. R212-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893510", "@num": "R510-3-1", "#text": "Code de la mutualité - art. R510-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893665", "@num": "R510-3-4", "#text": "Code de la mutualité - art. R510-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796116", "@fin": "2004-03-26", "@num": "R212-52", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006796117", "@fin": "2004-03-26", "@num": "R212-52", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796118", "@fin": "2006-12-13", "@num": "R212-52", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796119", "@fin": "2006-12-30", "@num": "R212-52", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796120", "@fin": "2011-11-04", "@num": "R212-52", "@etat": "MODIFIE", "@debut": "2006-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024744551", "@fin": "2014-12-20", "@num": "R212-52", "@etat": "MODIFIE", "@debut": "2011-11-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924255", "@fin": "2016-01-01", "@num": "R212-52", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les valeurs amortissables énumérées aux 1°, 2°, 3° et 4° de l'article R. 212-31, autres que les obligations indexées, les parts de fonds communs de créance et les titres participatifs, sont inscrites à leur prix d'achat à la date d'acquisition.
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Lorsque le prix d'achat de ces titres est supérieur à leur prix de remboursement, la différence est amortie sur la durée de vie résiduelle des titres.
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Lorsque le prix d'achat de ces titres est inférieur à leur prix de remboursement, la différence est portée en produits sur la durée de vie résiduelle des titres. La mutuelle ou l'union peut décider de ne pas appliquer les dispositions du présent alinéa aux titres acquis aux cours des exercices clos avant l'entrée en vigueur du décret n° 2002-720 du 2 mai 2002 relatif aux règles prudentielles applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation. Le choix ainsi effectué par la mutuelle ou l'union s'applique à l'ensemble des titres acquis avant cette date.
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Le prix d'achat et le prix de remboursement s'entendent hors intérêt couru.
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Lors de l'arrêté comptable, les moins-values latentes ressortant de la différence entre la valeur comptable, diminuée des amortissements et majorée des produits mentionnés aux deuxième et troisième alinéas, et la valeur de réalisation des titres correspondants évaluée conformément à l'article R. 212-54, ne font pas l'objet d'une provision.
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Néanmoins, lorsqu'il y a lieu de considérer que le débiteur ne sera pas en mesure de respecter ses engagements, soit pour le paiement des intérêts, soit pour le remboursement du principal, une provision pour dépréciation doit être constituée à l'inventaire.
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II. - Le I du présent article s'applique également aux obligations indexées sur le niveau général des prix, avec une garantie de remboursement au pair et émises ou garanties par un Etat, un organisme ou une collectivité publics mentionnés au 1° du A de l'article R. 212-31, ou dont le débiteur est juridiquement un établissement public national de l'un des Etats membres de la Communauté européenne ou de l'un des Etats parties à l'accord sur l'Espace économique européen. La différence entre le prix d'achat d'une obligation indexée sur le niveau général des prix et son prix de remboursement est constatée linéairement sur la durée résiduelle du titre. Le prix de remboursement s'entend du prix de remboursement initial multiplié par le rapport entre l'indice de référence à la date considérée et ce même indice à la date d'émission du titre.
\n
" } }, "LEGIARTI000006796121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-53", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796121", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R53AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-52, R212-31, L510-1, R212-56", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000029924232", "@num": "R212-24", "#text": "Code de la mutualité - art. R212-24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924227", "@num": "R212-26", "#text": "Code de la mutualité - art. R212-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924220", "@num": "R212-27-2", "#text": "Code de la mutualité - art. R212-27-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924280", "@num": "R212-54", "#text": "Code de la mutualité - art. R212-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893510", "@num": "R510-3-1", "#text": "Code de la mutualité - art. R510-3-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893665", "@num": "R510-3-4", "#text": "Code de la mutualité - art. R510-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796121", "@fin": "2004-03-26", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796122", "@fin": "2005-12-16", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796123", "@fin": "2006-12-13", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796124", "@fin": "2008-11-10", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019756912", "@fin": "2010-03-09", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021946518", "@fin": "2014-12-20", "@num": "R212-53", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924268", "@fin": "2016-01-01", "@num": "R212-53", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception des valeurs inscrites comme il est dit à l'article R. 212-52, les actifs mentionnés à l'article R. 212-31 et les autres placements financiers et immobiliers sont inscrits au bilan sur la base du prix d'achat ou de revient, dans les conditions ci-après :
\n
a) Les valeurs mobilières et les parts de fonds communs de placement sont retenues pour leur prix d'achat. Le prix d'achat s'entend hors intérêt couru ;
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b) Les immeubles et les parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'Organisation de coopération et de développement économique sont retenus pour leur prix d'achat ou de revient ou, dans les conditions fixées dans chaque cas par la commission de contrôle mentionnée à l'article L. 510-1, pour une valeur déterminée après expertise effectuée conformément à l'article R. 212-56. Les valeurs sont diminuées des amortissements pratiqués. Le prix de revient des immeubles est celui qui ressort des travaux de construction et d'amélioration, à l'exclusion des travaux d'entretien proprement dits ;
\n
c) Les prêts sont évalués d'après les actes qui en font foi ;
\n
d) Les nues-propriétés et les usufruits sont évalués suivant les règles déterminées par arrêté du ministre chargé de la mutualité.
\n
Dans tous les cas, sont déduits, s'il y a lieu, les remboursements effectués et les provisions pour dépréciation, lesquelles ne peuvent être constatées que lorsqu'il y a lieu de considérer que la dépréciation a un caractère durable. Toutefois, les mutuelles et unions qui, au bilan du dernier exercice clos un an avant la publication du plan comptable, constataient les dépréciations, même lorsque celles-ci n'avaient pas un caractère durable, peuvent continuer à faire application de cette méthode jusqu'au dernier exercice clos un an avant le 1er janvier 2007 ; elles peuvent y renoncer à tout moment, en le notifiant préalablement à la commission de contrôle mentionnée à l'article L. 510-1, cette renonciation étant alors définitive.
" } }, "LEGIARTI000006796125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-54", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796125", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796125.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R54AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-31, L212-6, L510-1, R212-52, R212-53, R212-56", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746061", "@num": "47", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000029924246", "@num": "R212-23", "#text": "Code de la mutualité - art. R212-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924232", "@num": "R212-24", "#text": "Code de la mutualité - art. R212-24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716294", "@num": "R212-50", "#text": "Code de la mutualité - art. R212-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924255", "@num": "R212-52", "#text": "Code de la mutualité - art. R212-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866699", "@num": "R212-55", "#text": "Code de la mutualité - art. R212-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796125", "@fin": "2005-12-16", "@num": "R212-54", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796126", "@fin": "2014-12-20", "@num": "R212-54", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029924280", "@fin": "2016-01-01", "@num": "R212-54", "@etat": "ABROGE", "@debut": "2014-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs énumérées à l'article R. 212-31 et les autres placements financiers et immobiliers font l'objet, aux fins notamment d'effectuer le calcul prévu au premier alinéa de l'article L. 212-6, d'une évaluation sur la base de leur valeur de réalisation, dans les conditions ci-après :
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a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;
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b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour la mutuelle ou l'union ;
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c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;
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d) La valeur de réalisation des immeubles et des parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'organisation de coopération et de développement économique est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par la commission de contrôle mentionnée à l'article L. 510-1. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par cette commission ;
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e) Les autres placements sont retenus pour leur valeur comptable déterminée comme il est prévu aux articles R. 212-52 et R. 212-53 ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 212-56, soit d'un accord entre la commission de contrôle mentionnée à l'article L. 510-1 et la mutuelle ou l'union.
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Pour les titres inscrits en comptabilité hors coupon couru en application des articles R. 212-52 et R. 212-53, il y a lieu de déduire de l'évaluation prévue au présent article les prorata d'intérêt courus depuis la dernière échéance jusqu'à la date de l'inventaire.
" } }, "LEGIARTI000006796129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796129", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R55AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-52, R212-53, R212-37, R212-54", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006746040", "@num": "30", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000017839290", "@num": "1", "#text": "Décret n°2007-1883\n du 26 décembre 2007 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000017765034", "@nortexte": "ECET0769268D", "@numtexte": "2007-1883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796129", "@fin": "2008-01-01", "@num": "R212-55", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017866699", "@fin": "2016-01-01", "@num": "R212-55", "@etat": "ABROGE", "@debut": "2008-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les cessions de titres en portefeuille sont réputées porter par priorité sur les titres de même nature acquis ou souscrits à la date la plus ancienne. Lorsque des titres de même nature ont été acquis de manière successive en fonction d'un même ordre d'achat ou au cours d'un même exercice, la détermination du prix unitaire d'achat de chacun de ces titres peut s'effectuer en prix d'achat unitaire pondéré.
\n
Toutefois, les mutuelles et unions qui, un an avant la publication du plan comptable déterminaient les plus-values ou les moins-values de cession en fonction de la valeur d'origine unitaire moyenne pondérée des titres de même nature figurant dans leur patrimoine doivent continuer de faire application de cette méthode en cas de cessions de titres figurant dans leur portefeuille à la date de publication du plan comptable. Dans ce cas, le prix de revient unitaire des titres de même nature détenus à cette date est égal au prix unitaire moyen pondéré de l'ensemble de ces titres calculé à cette même date.
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II. - Lorsque des placements détenus par la mutuelle ou l'union et évalués conformément à l'article R. 212-52 ou à l'article R. 212-53 changent de destination et sont affectés en représentation d'engagements à capital variable tels que définis au premier alinéa de l'article R. 212-37, ils sont inscrits au bilan à la valeur estimée conformément aux dispositions du troisième alinéa du même article ; la différence entre cette valeur et la valeur comptable antérieure est constatée en compte de résultat.
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De même, la variation de valeur, d'un exercice à l'autre, des placements affectés en représentation d'engagements à capital variable, telle qu'elle résulte de l'application des règles d'évaluation prévues par l'article R. 212-37, est constatée en compte de résultat.
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III. - Les actifs visés aux articles R. 212-52 et R. 212-53 inscrits dans une devise autre que l'euro sont évalués dans cette même devise pour l'application de l'article R. 212-54.
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IV. - La provision pour pertes de change est calculée après compensation de l'ensemble des différences de conversion actif et passif.
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" } }, "LEGIARTI000006796130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-26", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796130", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796130.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R56AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) L510-1, R212-54, R212-53", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675735", "@nortexte": "FCPM1418263D", "@numtexte": "2014-1280", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000029924268", "@num": "R212-53", "#text": "Code de la mutualité - art. R212-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924280", "@num": "R212-54", "#text": "Code de la mutualité - art. R212-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796130", "@fin": "2004-03-26", "@num": "R212-56", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796131", "@fin": "2005-12-16", "@num": "R212-56", "@etat": "MODIFIE", "@debut": "2004-03-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796132", "@fin": "2016-01-01", "@num": "R212-56", "@etat": "ABROGE", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission de contrôle mentionnée à l'article L. 510-1 peut requérir la fixation par une expertise de la valeur de tout ou partie de l'actif des mutuelles ou unions, et notamment des immeubles et des parts et actions de sociétés immobilières leur appartenant ou sur lesquels elles ont consenti un prêt ou une ouverture de crédit hypothécaire.
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Cette expertise peut être également demandée à la commission par les mutuelles et unions.
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La valeur résultant de l'expertise doit figurer dans l'évaluation de la valeur de réalisation des placements prévue à l'article R. 212-54. Elle peut également être inscrite à l'actif du bilan dans les limites et les conditions fixées dans chaque cas par la commission de contrôle. Elle constitue alors le nouveau prix d'achat mentionné à l'article R. 212-53, la différence entre cette valeur et la valeur comptable antérieure étant constatée en compte de résultat.
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Les frais de l'expertise sont à la charge de la mutuelle ou de l'union.
" } }, "LEGIARTI000006796133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-57", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796133", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796133.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R57AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R212-56", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796133", "@fin": "2016-01-01", "@num": "R212-57", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités de l'expertise prévue à l'article R. 212-56, et notamment le mode de désignation du ou des experts, sont fixés par arrêté du ministre chargé de la mutualité.
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" } }, "LEGIARTI000006796134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-58", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796134", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796134.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R58AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000030561283", "@num": "13", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796134", "@fin": "2016-01-01", "@num": "R212-58", "@etat": "ABROGE", "@debut": "2002-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions agréées pour les branches mentionnées aux 1, 2, 15, 16 a et h, 17 et 18 de l'article R. 211-2 inscrivent à l'actif de leur bilan la fraction non imputable à l'exercice des frais d'acquisition des bulletins d'adhésion ou des contrats collectifs constatés en charge de l'exercice. La période d'imputation des frais d'acquisition ne peut s'étendre au-delà de la date à laquelle le membre participant ou le souscripteur de contrat collectif peut exercer son droit de résiliation ou de non-reconduction ni, lorsque les frais à reporter sont des commissions payables à chaque échéance de cotisation, au-delà de la prochaine échéance de cotisation.
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Le montant reporté est calculé bulletin d'adhésion par bulletin d'adhésion, contrat collectif par contrat collectif ou sur la base de méthodes statistiques, dans les mêmes conditions et selon les mêmes méthodes que la provision pour cotisations non acquises ; il ne peut faire l'objet d'une augmentation ultérieure ; il est amorti linéairement sur la durée restant à courir entre la date de l'inventaire et la fin de la période d'imputation des frais, et au maximum sur cinq exercices ; il est amorti en totalité en cas de résiliation anticipée, d'annulation ou de transfert de bulletin d'adhésion ou de contrat collectif.
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La fraction non imputable à l'exercice des commissions des réassureurs est également inscrite au bilan ; le montant reporté est calculé et repris en compte de résultat selon les mêmes méthodes que celles retenues pour les frais d'acquisition des opérations brutes correspondantes.
" } }, "LEGIARTI000006796135": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R212-59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2002-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006796135", "URL": "article/LEGI/ARTI/00/00/06/79/61/LEGIARTI000006796135.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SWAXXXXXXXX2X212R59AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de la mutualité (nouveau) R211-2, L510-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TXT_SOURCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006211502", "@num": "1", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211507", "@num": "6", "#text": "Décret n°2002-720 du 2 mai 2002 - art. 6 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000029924232", "@num": "R212-24", "#text": "Code de la mutualité - art. R212-24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924227", "@num": "R212-26", "#text": "Code de la mutualité - art. R212-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174308", "@fin": "2016-01-01", "#text": "Section 5 : Réglementation des placements et autres éléments d'actifs.", "@debut": "2002-05-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157526", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2002-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142819", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128453", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107979", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "2001-11-25" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006796135", "@fin": "2005-12-16", "@num": "R212-59", "@etat": "MODIFIE", "@debut": "2002-05-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796136", "@fin": "2016-01-01", "@num": "R212-59", "@etat": "ABROGE", "@debut": "2005-12-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et unions agréées pour les branches 20 à 22 et 24 à 26 de l'article R. 211-2 inscrivent à l'actif du bilan les frais d'acquisition à reporter en fonction de la durée de vie résiduelle des bulletins d'adhésion ou des contrats collectifs. Le montant des frais d'acquisition ainsi reportés est au plus égal à l'écart entre les montants de provisions mathématiques inscrites au bilan et le montant des provisions mathématiques qui seraient à inscrire si les frais d'acquisition n'étaient pas pris en compte dans les engagements des membres participants, bénéficiaires et ayants droit. Le montant de cet écart, ainsi que le calcul des frais d'acquisition reportés, doivent pouvoir être justifiés à tout moment auprès de la commission de contrôle mentionnée à l'article L. 510-1. Les frais d'acquisition reportés sont admis en représentation des provisions techniques.
\n
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art. 59 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006695903", "@num": "45", "#text": "Loi n°86-33 du 9 janvier 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006756604", "@num": "6", "#text": "Loi n°89-1009 du 31 décembre 1989 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709057", "@nortexte": "SPSX8900080L", "@numtexte": "89-1009", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000521831", "#text": "Directive 92/49/CEE du Conseil du 18 juin 1992, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521831", "@nortexte": "31992L0049", "@numtexte": "92-49", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-06-18" }, { "@id": "JORFTEXT000000887872", "#text": "Directive 92/96/CEE du Conseil, du 10 novembre 1992, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000887872", "@nortexte": "31992L0096", "@numtexte": "92-96", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-11-10" }, { "@id": "LEGIARTI000006759876", "@num": "5", "#text": "Rapport - 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(VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000022229211", "@nortexte": "ASET0450200M", "@numtexte": "1", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2003-12-16" } ] }, "TITRE": "Ordonnance n° 2001-350 du 19 avril 2001", "MCS_TXT": { "MC": [ "EMPLOI", "SOLIDARITE", "ARTICLE 38", "CODE DE LA MUTUALITE", "PARTIE LEGISLATIVE", "CODE DE LA SECURITE SOCIALE", "CSS", "CODE DES ASSURANCES", "CODE MONETAIRE ET FINANCIER", "CMF", "COMOFI", "RATIFICATION", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "MINISTERE": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "TITREFULL": "Ordonnance n° 2001-350 du 19 avril 2001 relative au code de la mutualité et transposant les directives 92/49/CEE et 92/96/CEE du Conseil des 18 juin et 10 novembre 1992" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000580325", "NOR": "MESX0100030R", "NUM": "2001-350", "DATE_PUBLI": "2001-04-22", "DATE_TEXTE": "2001-04-19", "NUM_PARUTION": 95, "ORIGINE_PUBLI": "JORF n°0095 du 22 avril 2001", "PAGE_DEB_PUBLI": 6288, "PAGE_FIN_PUBLI": 6295 } }, "META_COMMUN": { "ID": "JORFTEXT000000580325", "URL": "texte/version/JORF/TEXT/00/00/00/58/03/JORFTEXT000000580325.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

Le Président de la République,

Sur le rapport du Premier ministre, du ministre de l'économie, des finances et de l'industrie et de la ministre de l'emploi et de la solidarité,

Vu la Constitution, notamment l'article 38 ;

Vu la directive 73/239/CEE du Conseil du 24 juillet 1973 modifiée portant coordination des dispositions législatives, réglementaires et administratives concernant l'accès à l'activité de l'assurance directe autre que l'assurance sur la vie et son exercice ;

Vu la directive 79/267/CEE du Conseil du 5 mars 1979 modifiée portant coordination des dispositions législatives, réglementaires et administratives concernant l'accès à l'activité de l'assurance directe sur la vie et son exercice ;

Vu la directive 92/49/CEE du Conseil du 18 juin 1992 portant coordination des dispositions législatives, réglementaires et administratives concernant l'assurance directe sur la vie et modifiant les directives 73/239/CEE et 88/357/CEE ;

Vu la directive 92/96/CEE du Conseil du 10 novembre 1992 portant coordination des dispositions législatives, réglementaires et administratives concernant l'assurance directe sur la vie et modifiant les directives 79/267/CEE et 90/619/CEE ;

Vu le code de la mutualité ;

Vu le code de la sécurité sociale ;

Vu le code rural ;

Vu le code des assurances ;

Vu le code de commerce ;

Vu le code du travail ;

Vu le code monétaire et financier ;

Vu la loi no 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale ;

Vu la loi no 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière ;

Vu la loi no 89-1009 du 31 décembre 1989 renforçant les garanties offertes aux personnes assurées contre certains risques ;

Vu la loi no 2001-1 du 3 janvier 2001 portant habilitation du Gouvernement à transposer, par ordonnances, des directives communautaires et à mettre en oeuvre certaines dispositions du droit communautaire ;

Vu l'avis du Conseil supérieur de la mutualité en date du 25 mai 2000 ;

Vu l'avis du Conseil national des assurances en date du 27 mars 2001 ;

Vu l'avis de la Caisse nationale d'assurance vieillesse des travailleurs salariés en date du 20 mars 2001 ;

Vu l'avis de l'Agence centrale des organismes de sécurité sociale en date du 4 avril 2001 ;

Vu la saisine de la commission des accidents du travail et des maladies professionnelles en date du 29 mai 2000 ;

Vu l'avis de la Caisse nationale de l'assurance maladie des travailleurs salariés en date du 28 mars 2001 ;

Vu l'avis de la Caisse nationale des allocations familiales en date du 27 mars 2001 ;

Le Conseil d'Etat entendu ;

Le conseil des ministres entendu,

Ordonne :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 19 avril 2001.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

La ministre de l'emploi et de la solidarité,

Elisabeth Guigou

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

Le ministre de l'agriculture et de la pêche,

Jean Glavany

Le secrétaire d'Etat à l'économie solidaire,

Guy Hascoët

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000580325", "cible": true, "cidtexte": "LEGITEXT000006074067", "id": "LEGIARTI000006796026", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006796026", "liens_entrants": true }

Article R212-8 AUTONOME VIGUEUR, en vigueur depuis le 04/05/2002 (Code de la mutualité)