{ "article": { "LEGIARTI000006846721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006846721", "URL": "article/LEGI/ARTI/00/00/06/84/67/LEGIARTI000006846721.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHBWXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006816307", "@num": "R331-33", "#text": "Code des assurances - art. R331-33 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816308", "@num": "R331-34", "#text": "Code des assurances - art. R331-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816309", "@num": "R331-35", "#text": "Code des assurances - art. R331-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000870179", "@nor": "ECOT9194004D", "@num": "91-398", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-398 du 25 avril 1991 ADAPTANT LE CODE DES ASSURANCES (PARTIE REGLEMENTAIRE) A LA DIRECTIVE 87343 DU CONSEIL DES COMMUNAUTES EUROPEENNES RELATIVE A L'ASSURANCE-CREDIT ET L'ASSURANCE-CAUTION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000870179", "@c_titre_court": "Décret n°91-398 du 25 avril 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-398 du 25 avril 1991 adaptant le code des assurances (partie Réglementaire) à la directive n° 87-343 du Conseil des communautés européennes relative à l'assurance-crédit et l'assurance-caution", "@debut": "1991-04-27", "@id_txt": "LEGITEXT000006067635", "@c_titre_court": "Décret n°91-398 du 25 avril 1991" } ], "@date_publi": "1991-04-27", "@date_signature": "1991-04-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006846721", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006816307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-33", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1991-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006816307", "URL": "article/LEGI/ARTI/00/00/06/81/63/LEGIARTI000006816307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R033XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret n°76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006846721", "@num": "2", "#text": "Décret n°91-398 du 25 avril 1991 - art. 2 () JORF 27 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000870179", "@nortexte": "ECOT9194004D", "@numtexte": "91-398", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000019749608", "@num": "R331-34", "#text": "Code des assurances - art. R331-34 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816309", "@num": "R331-35", "#text": "Code des assurances - art. R331-35 (VT)", "@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": "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": "LEGIARTI000029715717", "@num": "R334-26", "#text": "Code des assurances - art. R334-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188073", "@fin": "2016-01-01", "#text": "Paragraphe 7 : Dispositions particulières relatives à l'assurance-crédit.", "@debut": "1991-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175707", "@fin": "2016-01-01", "#text": "Section III : Provisions techniques des autres opérations d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158671", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583547", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les engagements réglementés", "@debut": "2016-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006816307", "@fin": "2016-01-01", "@num": "R331-33", "@etat": "ABROGE", "@debut": "1991-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour égalisation afférente aux opérations d'assurance-crédit, mentionnée au b du 6° de l'article R. 331-6, est alimentée, pour chacun des exercices successifs, par un prélèvement de 75 % sur l'excédent technique éventuel de la branche.
\n
L'excédent technique, net de cessions, résulte de la différence entre, d'une part, les primes de l'exercice nettes d'annulation et diminuées de la dotation aux provisions de primes autres que la provision pour égalisation et, d'autre part, le montant des charges de sinistres nettes de recours augmenté des frais directement imputables à cette branche ainsi que d'une quote-part des autres charges ventilées selon les modalités fixées par le plan comptable de l'assurance.
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Le prélèvement mentionné au premier alinéa du présent article cesse d'être obligatoire lorsque la provision pour égalisation atteint 134 % de la moyenne des primes ou cotisations encaissées annuellement au cours des cinq exercices précédents après soustraction des cessions et addition des acceptations en réassurance.
" } }, "LEGIARTI000006816308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "1991-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006816308", "URL": "article/LEGI/ARTI/00/00/06/81/63/LEGIARTI000006816308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R034XXAA" } }, "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": "LEGIARTI000006846721", "@num": "2", "#text": "Décret n°91-398 du 25 avril 1991 - art. 2 () JORF 27 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000870179", "@nortexte": "ECOT9194004D", "@numtexte": "91-398", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000006816307", "@num": "R331-33", "#text": "Code des assurances - art. R331-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188073", "@fin": "2016-01-01", "#text": "Paragraphe 7 : Dispositions particulières relatives à l'assurance-crédit.", "@debut": "1991-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175707", "@fin": "2016-01-01", "#text": "Section III : Provisions techniques des autres opérations d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158671", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583547", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les engagements réglementés", "@debut": "2016-01-01" } ] }, "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": "LEGIARTI000006816308", "@fin": "2008-11-10", "@num": "R331-34", "@etat": "MODIFIE", "@debut": "1991-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019749608", "@fin": "2016-01-01", "@num": "R331-34", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions de l'article R. 331-33, les entreprises dont l'encaissement de primes ou de cotisations en assurance-crédit n'excède pas, au cours de l'exercice, 4 % de leur chiffre d'affaires total et 2 500 000 unités de compte de la Communauté économique européenne sont dispensées de constituer la provision pour égalisation afférente à cette branche.
\n
" } }, "LEGIARTI000006816309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-35", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1991-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006816309", "URL": "article/LEGI/ARTI/00/00/06/81/63/LEGIARTI000006816309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R035XXAA" } }, "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": "LEGIARTI000006846721", "@num": "2", "#text": "Décret n°91-398 du 25 avril 1991 - art. 2 () JORF 27 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000870179", "@nortexte": "ECOT9194004D", "@numtexte": "91-398", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-25" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006817952", "@num": "R*334-5", "#text": "Code des assurances - art. R*334-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817985", "@num": "R*334-7", "#text": "Code des assurances - art. R*334-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816307", "@num": "R331-33", "#text": "Code des assurances - art. R331-33", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813861", "@num": "R331-6", "#text": "Code des assurances - art. R331-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188073", "@fin": "2016-01-01", "#text": "Paragraphe 7 : Dispositions particulières relatives à l'assurance-crédit.", "@debut": "1991-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175707", "@fin": "2016-01-01", "#text": "Section III : Provisions techniques des autres opérations d'assurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158671", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583547", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les engagements réglementés", "@debut": "2016-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006816309", "@fin": "2016-01-01", "@num": "R331-35", "@etat": "ABROGE", "@debut": "1991-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du b du 6° de l'article R. 331-6, des articles R. 331-33 et R. 331-34, du dernier alinéa du b de l'article R. 334-5 et des deux premiers tirets de l'article R. 334-7 ne sont pas applicables aux opérations d'assurance-crédit à l'exportation pour le compte ou avec la garantie de l'Etat.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006816307", "cible": false, "cidtexte": "JORFTEXT000000870179", "id": "LEGIARTI000006846721", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006816308", "cible": false, "cidtexte": "JORFTEXT000000870179", "id": "LEGIARTI000006846721", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006816309", "cible": false, "cidtexte": "JORFTEXT000000870179", "id": "LEGIARTI000006846721", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006846721", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n°91-398 du 25 avril 1991 ADAPTANT LE CODE DES ASSURANCES (PARTIE REGLEMENTAIRE) A LA DIRECTIVE 87343 DU CONSEIL DES COMMUNAUTES EUROPEENNES RELATIVE A L'ASSURANCE-CREDIT ET L'ASSURANCE-CAUTION)