{ "article": { "LEGIARTI000006847784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006847784", "URL": "article/LEGI/ARTI/00/00/06/84/77/LEGIARTI000006847784.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHCDXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006820405", "@num": "R345-1-1", "#text": "Code des assurances - art. R345-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820409", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820412", "@num": "R345-1-3", "#text": "Code des assurances - art. R345-1-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820417", "@num": "R345-1-4", "#text": "Code des assurances - art. R345-1-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503873", "@nor": "ECOT9194006D", "@num": "91-1123", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-1123 du 28 octobre 1991 MODIFIANT LE CODE DES ASSURANCES ET RELATIF A L'ETABLISSEMENT DE COMPTES CONSOLIDES PAR LES ENTREPRISES D'ASSURANCE ET DE CAPITALISATION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503873", "@c_titre_court": "Décret n°91-1123 du 28 octobre 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-1123 du 28 octobre 1991 modifiant le code des assurances et relatif à l'établissement de comptes consolidés par les entreprises d'assurance et de capitalisation", "@debut": "1991-10-30", "@id_txt": "LEGITEXT000006067514", "@c_titre_court": "Décret n°91-1123 du 28 octobre 1991" } ], "@date_publi": "1991-10-30", "@date_signature": "1991-10-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006847784", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006820405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820405", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820405.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@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": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584358", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820405", "@fin": "1995-08-05", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820406", "@fin": "2001-01-19", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820407", "@fin": "2002-03-17", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820408", "@fin": "2016-01-01", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584365", "@fin": "2999-01-01", "@num": "R345-1-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 3° de l'article L. 345-1, sont considérées comme ayant entre elles des liens de réassurance importants et durables les entreprises dont l'une a cédé en moyenne, au cours des trois derniers exercices, la moitié au moins de ses primes à une autre entreprise ou à plusieurs entreprises qui forment elles-mêmes un ensemble d'entreprises d'assurance au sens de l'article L. 345-1.
\n
" } }, "LEGIARTI000006820409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820409", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820409.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@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": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813917", "@num": "R322-55-1", "#text": "Code des assurances - art. R322-55-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036331998", "@num": "R322-55-5", "#text": "Code des assurances - art. R322-55-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820405", "@num": "R345-1-1", "#text": "Code des assurances - art. R345-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584348", "@num": "R345-1-3", "#text": "Code des assurances - art. R345-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820409", "@fin": "1995-08-05", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820410", "@fin": "2001-01-19", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820411", "@fin": "2016-01-01", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584358", "@fin": "2999-01-01", "@num": "R345-1-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise tenue d'établir les comptes consolidés est :
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a) Dans le cas mentionné au 2° de l'article L. 345-1, l'entreprise ayant encaissé en moyenne, au cours des cinq derniers exercices, le montant de primes le plus élevé ;
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b) Dans le cas mentionné au 3° du même article, l'entreprise qui réassure dans les conditions fixées à l'article R. 345-1-1 et, si plusieurs réassureurs interviennent, celle à laquelle la société réassurée a cédé en moyenne, au cours des trois derniers exercices, le montant de primes le plus élevé.
" } }, "LEGIARTI000006820412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820412", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXDA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@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": "LEGIARTI000006360887", "@num": "15", "#text": "Décret n°86-221 du 17 février 1986 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850860", "@num": "4", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 4 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820412", "@fin": "1995-08-05", "@num": "R345-1-3", "@etat": "ABROGE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820413", "@fin": "2002-03-17", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820414", "@fin": "2003-08-02", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820415", "@fin": "2005-12-16", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820416", "@fin": "2010-01-23", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960724", "@fin": "2013-07-28", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027890509", "@fin": "2016-01-01", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584348", "@fin": "2999-01-01", "@num": "R345-1-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise sur laquelle pèse l'obligation de consolidation est exemptée de cette obligation lorsque ses comptes sont eux-mêmes consolidés, autrement que par mise en équivalence, dans un ensemble plus grand d'entreprises, dont la société consolidante est une entreprise mentionnée à l'article L. 310-1 ou à l'article 15 du décret n° 86-221 du 17 février 1986.
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Cette exemption de consolidation est soumise à la condition fixée au 1° de l'article 357-2 de la loi du 24 juillet 1966 ou, s'il s'agit d'une société d'assurance mutuelle, à la condition que le dixième des sociétaires ne s'y oppose pas.
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Lorsqu'un ensemble d'entreprises se trouve dans au moins deux des cas mentionnés au deuxième alinéa de l'article L. 345-1, l'entreprise tenue d'établir les comptes consolidés est celle qui exerce un contrôle exclusif ou conjoint, ou une influence notable, lorsque ce cas s'applique ; lorsque ce cas ne s'applique pas, l'entreprise tenue d'établir les comptes consolidés est l'entreprise ayant encaissé en moyenne, au cours des cinq derniers exercices, le montant des primes le plus élevé.
\n
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Article 2 ENTIEREMENT_MODIF (Décret n°91-1123 du 28 octobre 1991 MODIFIANT LE CODE DES ASSURANCES ET RELATIF A L'ETABLISSEMENT DE COMPTES CONSOLIDES PAR LES ENTREPRISES D'ASSURANCE ET DE CAPITALISATION)