{ "article": { "LEGIARTI000006846412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006846412", "URL": "article/LEGI/ARTI/00/00/06/84/64/LEGIARTI000006846412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHBRXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006816678", "@num": "R*332-22", "#text": "Code des assurances - art. R*332-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816423", "@num": "R332-11", "#text": "Code des assurances - art. R332-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816611", "@num": "R332-20", "#text": "Code des assurances - art. R332-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816661", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816360", "@num": "R332-3-2", "#text": "Code des assurances - art. R332-3-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817105", "@num": "R332-39", "#text": "Code des assurances - art. R332-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817244", "@num": "R332-42", "#text": "Code des assurances - art. R332-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000343070", "@nor": "ECOA9000052D", "@num": "90-981", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 90-981 du 5 novembre 1990 portant modification des dispositions du code des assurances relatives à la réglementation des placements des entreprises d'assurances", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000343070", "@c_titre_court": "Décret n°90-981 du 5 novembre 1990" }, { "@fin": "2999-01-01", "#text": "Décret n°90-981 du 5 novembre 1990 portant modification des dispositions du code des assurances relatives à la réglementation des placements des entreprises d'assurances", "@debut": "1990-11-06", "@id_txt": "LEGITEXT000006076717", "@c_titre_court": "Décret n°90-981 du 5 novembre 1990" } ], "@date_publi": "1990-11-06", "@date_signature": "1990-11-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006846412", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006816360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-3-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-24", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816360", "URL": "article/LEGI/ARTI/00/00/06/81/63/LEGIARTI000006816360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R003XXCB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006815037", "@num": "R*322-141", "#text": "Code des assurances - art. R*322-141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816337", "@num": "R332-3", "#text": "Code des assurances - art. R*332-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583617", "@num": "R332-3-2", "#text": "Code des assurances - art. R332-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175708", "@fin": "2999-01-01", "#text": "Section I : Eléments d'actif admis en représentation des engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816359", "@fin": "1990-11-06", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "1984-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816360", "@fin": "1993-02-24", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816361", "@fin": "2003-08-02", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "1993-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816362", "@fin": "2005-12-16", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816363", "@fin": "2008-11-10", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749757", "@fin": "2010-01-23", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959880", "@fin": "2013-07-28", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889822", "@fin": "2016-01-01", "@num": "R332-3-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030583617", "@fin": "2999-01-01", "@num": "R332-3-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Les provisions techniques des entreprises opérant à la fois sur le territoire français et sur le territoire monégasque doivent être représentées dans les 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 entreprise ou pour chaque cas, par la commission de contrôle des assurances de la République française et par le ministre d'Etat de la principauté de Monaco ;
\n
2° Pour ce qui concerne les opérations réalisées dans les départements et territoires d'outre-mer et dans la collectivité territoriale de Mayotte, la commission de contrôle des assurances peut, sur proposition du représentant de l'Etat dans la collectivité concernée, consentir des dérogations aux règles de l'article R. 332-3. Il peut de même, à titre exceptionnel, accorder aux entreprises des dérogations à la réglementation de contrôle ;
\n
3° La limitation prévue au 5° de l'article R. 332-3 pour les actifs immobiliers est ramenée à 10 % pour la représentation des provisions techniques afférentes aux opérations tontinières, sauf dérogation accordée par la commission de contrôle des assurances ; cette même limitation ne s'applique pas pour la représentation des provisions techniques afférentes aux opérations d'acquisition d'immeubles au moyen du versement de rentes viagères.
" } }, "LEGIARTI000006816423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816423", "URL": "article/LEGI/ARTI/00/00/06/81/64/LEGIARTI000006816423.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R011XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006815036", "@num": "R*322-141", "#text": "Code des assurances - art. R*322-141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816478", "@num": "R*332-14", "#text": "Code des assurances - art. R*332-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175708", "@fin": "2999-01-01", "#text": "Section I : Eléments d'actif admis en représentation des engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816421", "@fin": "1984-11-23", "@num": "R*332-11", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816422", "@fin": "1990-11-06", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "1984-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816423", "@fin": "2003-08-02", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816424", "@fin": "2005-12-16", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816425", "@fin": "2008-11-10", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749654", "@fin": "2010-01-23", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959895", "@fin": "2013-07-28", "@num": "R332-11", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027889828", "@fin": "2999-01-01", "@num": "R332-11", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises ne peuvent acquérir d'immeubles grevés de droits réels représentant plus de 65 p. 100 de leur valeur, ni consentir de droits réels sur leurs immeubles, sauf autorisation accordée à titre exceptionnel par la commission de contrôle des assurances.
\n
" } }, "LEGIARTI000006816611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-22", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816611", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R020XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846395", "@num": "15", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 15 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@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": "LEGIARTI000027888823", "@num": "A131-2", "#text": "Code des assurances - art. A131-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788219", "@num": "A332-5", "#text": "Code des assurances - art. A332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788219", "@num": "A332-5", "#text": "Code des assurances - art. A332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788229", "@num": "A332-6", "#text": "Code des assurances - art. A332-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788386", "@num": "A333-9", "#text": "Code des assurances - art. A333-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019321178", "@num": "Annexe A344-10 ETAT C6 bis", "#text": "Code des assurances - art. Annexe A344-10 ETAT C6 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823409", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816678", "@num": "R*332-22", "#text": "Code des assurances - art. R*332-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816388", "@num": "R*332-8", "#text": "Code des assurances - art. R*332-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942565", "@num": "R323-1-1", "#text": "Code des assurances - art. R323-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942546", "@num": "R323-10-3", "#text": "Code des assurances - art. R323-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437228", "@num": "R331-3", "#text": "Code des assurances - art. R331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813850", "@num": "R331-36", "#text": "Code des assurances - art. R331-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813873", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813861", "@num": "R331-6", "#text": "Code des assurances - art. R331-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715774", "@num": "R332-17", "#text": "Code des assurances - art. R332-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816593", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027889935", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816662", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. R332-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816850", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816376", "@num": "R332-5", "#text": "Code des assurances - art. R332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817723", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820016", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820176", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820358", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816608", "@fin": "1983-07-08", "@num": "R*332-20", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816609", "@fin": "1984-11-23", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "1983-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816610", "@fin": "1990-11-06", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "1984-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816611", "@fin": "1992-01-22", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816612", "@fin": "1995-01-01", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816613", "@fin": "2002-07-11", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816614", "@fin": "2005-01-27", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816615", "@fin": "2005-12-16", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2005-01-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816616", "@fin": "2008-11-10", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749639", "@fin": "2010-01-23", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959974", "@fin": "2013-07-28", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889923", "@fin": "2013-08-08", "@num": "R332-20", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813893", "@fin": "2016-01-01", "@num": "R332-20", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception des valeurs évaluées comme il est dit à l'article R. 332-19, les actifs mentionnés à l'article R. 332-2 font l'objet d'une double évaluation :
\n
1° Il est d'abord procédé à une évaluation sur la base du prix d'achat ou de revient ;
\n
a) Les valeurs mobilières et les parts de fonds communs de placement sont retenues pour leur prix d'achat ;
\n
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'O.C.D.E. sont retenus pour leur prix d'achat ou de revient ou, dans les conditions fixées dans chaque cas par la commission de contrôle des assurances, pour une valeur déterminée après expertise effectuée conformément à l'article R. 332-23. 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 la commission de contrôle des assurances.
\n
Dans tous les cas, sont déduits, s'il y a lieu, les remboursements effectués et les provisions pour dépréciation.
\n
2° Il est ensuite procédé à une évaluation de la valeur de réalisation des placements :
\n
a) Les valeurs mobilières cotées sont retenues pour le dernier cours coté au jour de l'inventaire ;
\n
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 l'utilité du bien pour l'entreprise ;
\n
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 ;
\n
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'O.C.D.E. est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par la commission de contrôle des assurances. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par la commission de contrôle des assurances.
\n
e) Les autres placements sont retenus pour leur valeur déterminée comme il est prévu au 1° ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 332-23, soit d'un accord entre la commission de contrôle des assurances et l'entreprise.
\n
3° La valeur inscrite au bilan est celle qui résulte de l'application du 1° du présent article. Dans le cas où la valeur de réalisation de l'ensemble des placements estimée comme il est dit au 2° lui est inférieure, il est constitué une provision pour dépréciation égale à la différence entre ces deux valeurs.
" } }, "LEGIARTI000006816661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816661", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816661.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R021XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@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" }, { "@id": "LEGIARTI000027899176", "@num": "Annexe art A343-1 (al 3)", "#text": "Code des assurances - art. Annexe art A343-1 (al 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816590", "@num": "R332-19", "#text": "Code des assurances - art. R*332-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819632", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820016", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823302", "@num": "R441-7", "#text": "Code des assurances - art. R441-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816660", "@fin": "1990-11-06", "@num": "R*332-21", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816661", "@fin": "1995-01-01", "@num": "R332-21", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816662", "@fin": "2008-01-01", "@num": "R332-21", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017866685", "@fin": "2016-01-01", "@num": "R332-21", "@etat": "ABROGE", "@debut": "2008-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception des valeurs évaluées comme il est dit à l'article R. 332-19, les entreprises qui, à la date du dernier bilan, constataient valeur par valeur les moins-values éventuelles, continuent à faire application de cette méthode. Elles peuvent y renoncer à tout moment en le notifiant à la commission de contrôle des assurances et faire désormais application des règles d'estimation fixées par l'article R. 332-20. Cette renonciation est définitive.
\n
" } }, "LEGIARTI000006816678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*332-22", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006816678", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816678.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R022XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006849830", "@num": "5", "#text": "Décret n°94-481 du 8 juin 1994 - art. 5 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816677", "@fin": "1990-11-06", "@num": "R*332-22", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006816678", "@fin": "1994-06-11", "@num": "R*332-22", "@etat": "ABROGE", "@debut": "1990-11-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission de contrôle des assurances peut, à titre exceptionnel et en imposant toutes les conditions que comporte un tel ajournement, accorder aux entreprises dont la gestion n'est entachée d'aucune faute lourde le délai strictement nécessaire pour constituer la provision pour dépréciation des immobilisations et titres prévue au 3° de l'article R. 332-20.
\n
" } }, "LEGIARTI000006817105": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006817105", "URL": "article/LEGI/ARTI/00/00/06/81/71/LEGIARTI000006817105.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R039XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846400", "@num": "20", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 20 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@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": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816244", "@num": "R*331-5", "#text": "Code des assurances - art. R*331-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816253", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817040", "@num": "R*332-37", "#text": "Code des assurances - art. R*332-37 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817072", "@num": "R*332-38", "#text": "Code des assurances - art. R*332-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817157", "@num": "R*332-40", "#text": "Code des assurances - art. R*332-40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817074", "@num": "R332-38", "#text": "Code des assurances - art. R332-38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R332-37, R331-3, R331-5, R331-6, R321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175754", "@fin": "2008-11-10", "#text": "Section V : Règles particulières à certaines entreprises étrangères.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000019749629", "@fin": "2016-01-01", "#text": "Section V : Règles particulières à certaines entreprises d'assurance étrangères.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817103", "@fin": "1984-11-14", "@num": "R*332-39", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817104", "@fin": "1990-11-06", "@num": "R332-39", "@etat": "MODIFIE", "@debut": "1984-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817105", "@fin": "2003-08-02", "@num": "R332-39", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817106", "@fin": "2005-12-16", "@num": "R332-39", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817107", "@fin": "2010-01-23", "@num": "R332-39", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960098", "@fin": "2013-07-28", "@num": "R332-39", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890211", "@fin": "2016-01-01", "@num": "R332-39", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chaque année, avant le 30 juin, les entreprises mentionnées à l'article R. 332-37 doivent justifier, dans les conditions fixées par arrêté du ministre chargé de l'économie et des finances, du dépôt ou de l'inscription en compte à la Caisse des dépôts et consignations ou à la Banque de France d'actifs affectés à la représentation :
\n
1° Des provisions techniques au 31 décembre de l'exercice précédent, telles qu'elles sont prévues aux articles R. 331-3, R. 331-5 et R. 331-6, à l'exclusion des provisions afférentes aux opérations mentionnées aux 4 à 7, 11 et 12 de l'article R. 321-1 et aux opérations de réassurance.
\n
2° D'une majoration forfaitaire égale à 30 p. 100 de l'augmentation, constatée au cours de l'exercice précédent, des provisions techniques mentionnées au 1° ci-dessus. Toutefois, la commission de contrôle des assurances peut, sur demande de l'entreprise accompagnée de toutes justifications utiles, accorder dispense totale ou partielle de l'obligation de dépôt ou d'inscription en compte afférente à cette majoration.
\n
Le dépôt ou l'inscription en compte de ces actifs est soumis au visa préalable de la commission de contrôle des assurances.
" } }, "LEGIARTI000006817244": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-42", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1990-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006817244", "URL": "article/LEGI/ARTI/00/00/06/81/72/LEGIARTI000006817244.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R042XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000510387", "#text": "Décret 66-997 1966-12-14 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000510387", "@numtexte": "66-997", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-14" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846402", "@num": "22", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 22 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "LEGIARTI000006846412", "@num": "24", "#text": "Décret n°90-981 du 5 novembre 1990 - art. 24 () JORF 6 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@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": "LEGIARTI000006817072", "@num": "R*332-38", "#text": "Code des assurances - art. R*332-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817072", "@num": "R*332-38", "#text": "Code des assurances - art. R*332-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817042", "@num": "R332-37", "#text": "Code des assurances - art. R332-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175754", "@fin": "2008-11-10", "#text": "Section V : Règles particulières à certaines entreprises étrangères.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000019749629", "@fin": "2016-01-01", "#text": "Section V : Règles particulières à certaines entreprises d'assurance étrangères.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817242", "@fin": "1984-11-23", "@num": "R*332-42", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817243", "@fin": "1990-11-06", "@num": "R332-42", "@etat": "MODIFIE", "@debut": "1984-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817244", "@fin": "2003-08-02", "@num": "R332-42", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817245", "@fin": "2005-12-16", "@num": "R332-42", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817246", "@fin": "2010-01-23", "@num": "R332-42", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960115", "@fin": "2013-07-28", "@num": "R332-42", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027890218", "@fin": "2016-01-01", "@num": "R332-42", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il ne peut être procédé au retrait d'actif déposés ou au virement d'actifs inscrits en compte en application des dispositions de l'article R. 332-38 que dans les cas :
\n
1° D'un remploi de fonds préalablement réalisé et d'un montant au moins équivalent à celui des éléments d'actif faisant l'objet du retrait ou du virement, le remploi pouvant cependant n'être pas préalable s'il est effectué par l'intermédiaire de l'établissement dépositaire ou teneur de compte ;
\n
2° D'une diminution des provisions techniques à représenter le retrait ou le virement d'actifs ne pouvant toutefois avoir lieu qu'à des intervalles supérieurs à trois mois et sur justification d'une réduction au moins équivalente desdites provisions.
\n
Les titres faisant l'objet d'un retrait ou d'un virement sont estimés au dernier cours coté précédant le jour de l'opération.
\n
Tout retrait ou virement d'actifs ne peut être effectué que sur visa préalable de la commission de contrôle des assurances.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006817105", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816360", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816611", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006817244", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816661", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816678", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816423", "cible": false, "cidtexte": "JORFTEXT000000343070", "id": "LEGIARTI000006846412", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006846412", "liens_entrants": true }

Article 24 ENTIEREMENT_MODIF (Décret no 90-981 du 5 novembre 1990 portant modification des dispositions du code des assurances relatives à la réglementation des placements des entreprises d'assurances)