{ "article": { "LEGIARTI000006847030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006847030", "URL": "article/LEGI/ARTI/00/00/06/84/70/LEGIARTI000006847030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHBZXXXXXX023AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006816280", "@num": "R*331-17", "#text": "Code des assurances - art. R*331-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816282", "@num": "R*331-18", "#text": "Code des assurances - art. R*331-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816286", "@num": "R*331-19", "#text": "Code des assurances - art. R*331-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816287", "@num": "R*331-20", "#text": "Code des assurances - art. R*331-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816288", "@num": "R*331-21", "#text": "Code des assurances - art. R*331-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816289", "@num": "R*331-22", "#text": "Code des assurances - art. R*331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816290", "@num": "R*331-23", "#text": "Code des assurances - art. R*331-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816292", "@num": "R*331-24", "#text": "Code des assurances - art. R*331-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816293", "@num": "R*331-25", "#text": "Code des assurances - art. R*331-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816297", "@num": "R331-26", "#text": "Code des assurances - art. R331-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000571445", "@nor": "ECOT9194017D", "@num": "91-603", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-603 du 27 juin 1991 MODIFIANT LE LIVRE III DU CODE DES ASSURANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000571445", "@c_titre_court": "Décret n°91-603 du 27 juin 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-603 du 27 juin 1991 modifiant le livre III du code des assurances", "@debut": "1991-06-28", "@id_txt": "LEGITEXT000006067674", "@c_titre_court": "Décret n°91-603 du 27 juin 1991" } ], "@date_publi": "1991-06-28", "@date_signature": "1991-06-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006847030", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006816280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816280", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816280.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R017XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006788086", "@num": "A331-16", "#text": "Code des assurances - art. 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La provision pour sinistres restant à payer afférente aux opérations d'assurance contre les accidents du travail se compose des éléments ci-après :
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1° Provision pour sinistres graves non réglés judiciairement. Cette provision représente la valeur estimative des dépenses à prévoir pour le service des rentes et des appareils de prothèse qui pourront être alloués par décision judiciaire à raison d'accidents déjà survenus ;
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2° Provision pour sinistres graves réglés judiciairement et non financièrement. Cette provision représente la valeur estimative des dépenses à prévoir pour le service des rentes et des appareils de prothèse lorsque le capital constitutif de la rente n'a pas encore été versé à la caisse nationale de prévoyance ou, le cas échéant, inscrit au compte des rentes viagères de l'entreprise ;
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3° Provision pour indemnités journalières et frais. Cette provision représente la valeur estimative des dépenses restant à effectuer à titre d'indemnités journalières et à titre de frais, notamment : frais médicaux, frais pharmaceutiques, frais d'hospitalisation, frais funéraires, frais judiciaires (y compris ceux qui sont afférents à des actions en revision de rentes), frais de déplacement et frais de rechute.
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Pour l'application du présent article, les sinistres graves sont ceux qui ont entraîné le décès ou une incapacité permanente et ceux pour lesquels on peut craindre qu'ils entraînent de telles conséquences.
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Outre les enregistrements prescrits par le chapitre II du titre IV du présent livre, les sinistres graves donnent lieu à une inscription sur un registre spécial dans les conditions fixées par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006816282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-18", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816282", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816282.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R018XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@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": "LEGIARTI000006788087", "@num": "A331-16", "#text": "Code des assurances - art. A331-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788099", "@num": "A331-17", "#text": "Code des assurances - art. A331-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788114", "@num": "A331-18", "#text": "Code des assurances - art. A331-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788116", "@num": "A331-19", "#text": "Code des assurances - art. A331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788034", "@num": "A331-20", "#text": "Code des assurances - art. A331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788042", "@num": "A331-21", "#text": "Code des assurances - art. A331-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816280", "@num": "R*331-17", "#text": "Code des assurances - art. R*331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A331-16 à A331-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1941-08-17 art. 25", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816282", "@fin": "1991-06-28", "@num": "R*331-18", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816283", "@fin": "2003-08-02", "@num": "R331-18", "@etat": "MODIFIE", "@debut": "1995-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816284", "@fin": "2005-12-16", "@num": "R331-18", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816285", "@fin": "2010-01-23", "@num": "R331-18", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959862", "@fin": "2013-07-28", "@num": "R331-18", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027889161", "@fin": "2016-01-01", "@num": "R331-18", "@etat": "ABROGE", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour sinistres graves non réglés judiciairement, définie au 1° de l'article R. 331-17, est déterminée dans les conditions fixées par arrêté du ministre de l'économie et des finances.
\n
" } }, "LEGIARTI000006816286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816286", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R019XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816274", "@num": "R331-15", "#text": "Code des assurances - art. R*331-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A331-19 à A331-20", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1941-08-17 art. 25", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816286", "@fin": "1991-06-28", "@num": "R*331-19", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour sinistres graves réglés judiciairement et non financièrement est calculée conformément aux dispositions de l'article R. 331-15.
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Toute entreprise d'assurance qui, étant obligatoirement tenue de verser à la caisse nationale de prévoyance les capitaux constitutifs des rentes mises à sa charge, est, pour quelque cause que ce soit, dans l'impossibilité d'effectuer ce versement dans un délai de deux mois à compter de la date de l'ordonnance ou de la décision judiciaire fixant une rente à sa charge, doit déposer dans le même délai à la caisse des dépôts et consignations des valeurs en garantie dans les conditions fixées par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006816287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-20", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816287", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R020XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816274", "@num": "R331-15", "#text": "Code des assurances - art. R*331-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816280", "@num": "R*331-17", "#text": "Code des assurances - art. R*331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1941-08-17 art. 26", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816287", "@fin": "1991-06-28", "@num": "R*331-20", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination de la provision pour indemnités journalières et frais, prévue au 3° de l'article R. 331-17 et afférente aux sinistres de l'exercice inventorié non encore réglés, les entreprises d'assurance peuvent, sur leur demande, être dispensées par le ministre de l'économie et des finances de l'application des dispositions de l'article R. 331-15.
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Cette dispense est toujours révocable.
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En ce qui concerne les sinistres survenus au cours de chacun des deux derniers exercices, le total des évaluations augmenté du montant des paiements déjà effectués au titre des dépenses correspondantes, ne doit pas être inférieur au produit du nombre des sinistres survenus au cours de l'exercice considéré par un coût moyen établi en divisant le total des paiements effectués et des provisions constituées pour sinistres survenus au cours de l'antépénultième exercice par le nombre des sinistres de cette nature. Le quotient ainsi obtenu est, le cas échéant, et pour chacun des exercices considérés, majoré d'une quantité suffisante pour tenir compte de l'augmentation du coût des sinistres résultant de quelque cause que ce soit, notamment de la hausse des salaires, des frais médicaux, des frais pharmaceutiques et des frais d'hospitalisation.
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Pour les sinistres survenus au cours des exercices antérieurs aux deux derniers, la provision calculée conformément aux dispositions de l'article R. 331-15 ne doit pas être inférieure à 8 p. 100 du montant des paiements effectués au titre des dépenses correspondantes d'indemnités journalières et de frais au cours de l'antépénultième année.
" } }, "LEGIARTI000006816288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816288", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R021XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1941-08-17 art. 27", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A331-21 à A331-23", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R331-18 à R331-20", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816288", "@fin": "1991-06-28", "@num": "R*331-21", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le total des portions de provision mentionnées respectivement aux articles R. 331-18 à R. 331-20 afférentes aux sinistres survenus au cours des deux derniers exercices, augmenté du montant des règlements correspondants effectués pour les sinistres survenus au cours de l'exercice considéré, ne doit être inférieur à 75 p. 100 du total des primes ou cotisations acquises auxdits exercices, y compris les accessoires.
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Ce taux est diminué ou, après avis du conseil national des assurances augmenté, par décisions individuelles du ministre de l'économie et des finances, si le rapport du coût des sinistres au montant des primes s'en écarte notablement.
" } }, "LEGIARTI000006816289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-22", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816289", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R022XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGITEXT000006073984", "#text": "Code des assurances A331-21 à A331-23", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816289", "@fin": "1991-06-28", "@num": "R*331-22", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent constituer une provision pour appareils de prothèse alloués par décision judiciaire et, le cas échéant, une provision pour indemnités représentatives d'acquisition et de renouvellement d'appareils de prothèse, le tout par application des dispositions du 8° de l'article R. 331-6.
\n
Ces provisions sont déterminées dans les conditions fixées par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006816290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-23", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816290", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R023XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1941-08-17 art. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances A331-21 à A331-23", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816290", "@fin": "1991-06-28", "@num": "R*331-23", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit aux entreprises de porter en comptabilité d'éventuels profits sur revision.
\n
" } }, "LEGIARTI000006816292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-24", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816292", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R024XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1941-08-17 art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816292", "@fin": "1991-06-28", "@num": "R*331-24", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour sinistres restant à payer afférente aux opérations d'assurance contre les risques de toute nature résultant de l'emploi de tous véhicules autres que les véhicules terrestres à moteur comprend les provisions ci-après :
\n
1° Provision pour risques résultant de l'emploi d'aéronefs ;
\n
2° Provision pour risques définis au 1° ci-dessus et couverts en coassurance par un consortium d'organismes d'assurance ;
\n
3° Provision pour risques résultant de l'emploi de tous véhicules autres que les aéronefs.
" } }, "LEGIARTI000006816293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*331-25", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006816293", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R025XXAA" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R331-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1941-08-17 art. 32", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816293", "@fin": "1991-06-28", "@num": "R*331-25", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque entreprise, la provision prévue au 2° de l'article R. 331-24 est fixée au montant déterminé par le consortium.
\n
" } }, "LEGIARTI000006816297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-26", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1991-06-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006816297", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R026XXAB" } }, "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": "LEGIARTI000006847030", "@num": "23", "#text": "Décret n°91-603 du 27 juin 1991 - art. 23 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000006847047", "@num": "24", "#text": "Décret n°91-603 du 27 juin 1991 - art. 24 () JORF 28 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "LEGIARTI000038929350", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@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": "LEGIARTI000006788138", "@num": "A331-24", "#text": "Code des assurances - art. A331-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788138", "@num": "A331-24", "#text": "Code des assurances - art. A331-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788071", "@num": "A331-25", "#text": "Code des assurances - art. A331-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788071", "@num": "A331-25", "#text": "Code des assurances - art. A331-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816207", "@num": "R*325-16", "#text": "Code des assurances - art. R*325-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816279", "@num": "R331-16", "#text": "Code des assurances - art. R331-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1941-08-17 art. 33 bis", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188069", "@fin": "2016-01-01", "#text": "Paragraphe 3 : Provision pour sinistres restant à payer.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006816296", "@fin": "1991-06-28", "@num": "R*331-26", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006816297", "@fin": "2016-01-01", "@num": "R331-26", "@etat": "ABROGE", "@debut": "1991-06-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La provision pour sinistres restant à payer afférente aux opérations d'assurance des véhicules terrestres à moteur est estimée en procédant à une évaluation distincte :
\n
- des sinistres corporels correspondant à des risques de responsabilité civile ;
\n
- des autres sinistres correspondant à des risques de responsabilité civile ;
\n
- des sinistres correspondant à des risques autres que ceux de responsabilité civile.
\n
Dans chacune de ces trois évaluations, il est fait un calcul séparé par sous-catégorie d'assurance ; les sous-catégories d'assurance sont fixées par arrêté du ministre de l'économie et des finances.
\n
Les sinistres des deux derniers exercices autres que les sinistres corporels correspondant à des risques de responsabilité civile et les autres sinistres d'accidents corporels sont évalués en utilisant concurremment les deux méthodes suivantes, l'évaluation la plus élevée étant seule retenue :
\n
- première méthode : évaluation par référence au coût moyen des sinistres des exercices antérieurs ;
\n
- deuxième méthode : évaluation basée sur les cadences de règlement observées dans l'entreprise au cours des exercices antérieurs.
\n
En outre, une évaluation dossier par dossier peut également être utilisée pour ces sinistres. Dans ce cas, l'évaluation la plus élevée résultant de ces trois méthodes est retenue.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006816286", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816297", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816287", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816282", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816290", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816292", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816293", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816280", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816288", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006816289", "cible": false, "cidtexte": "JORFTEXT000000571445", "id": "LEGIARTI000006847030", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006847030", "liens_entrants": true }

Article 23 ENTIEREMENT_MODIF (Décret n°91-603 du 27 juin 1991 MODIFIANT LE LIVRE III DU CODE DES ASSURANCES)