{ "article": { "LEGIARTI000006850600": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006850600", "URL": "article/LEGI/ARTI/00/00/06/85/06/LEGIARTI000006850600.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHDXXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006816239", "@num": "R331-3", "#text": "Code des assurances - art. R331-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816258", "@num": "R331-6", "#text": "Code des assurances - art. R331-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000185687", "@nor": "ECOT9594318D", "@num": "95-153", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-153 du 7 février 1995 portant modification des règles de constitution de certaines provisions techniques d'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000185687", "@c_titre_court": "Décret n°95-153 du 7 février 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-153 du 7 février 1995 portant modification des règles de constitution de certaines provisions techniques d'assurance", "@debut": "1995-02-14", "@id_txt": "LEGITEXT000005617772", "@c_titre_court": "Décret n°95-153 du 7 février 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE", "@date_publi": "1995-02-14", "@date_signature": "1995-02-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006850600", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006816239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-24", "DATE_DEBUT": "1995-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006816239", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R003XXAE" } }, "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": "LEGIARTI000006273485", "@num": "14", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@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": "LEGIARTI000006850600", "@num": "1", "#text": "Décret n°95-153 du 7 février 1995 - art. 1 () JORF 14 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000185687", "@nortexte": "ECOT9594318D", "@numtexte": "95-153", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-07" }, { "@id": "LEGIARTI000006626119", "@num": "1", "#text": "Arrêté du 26 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569562", "@nortexte": "ECOT9720036A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006746035", "@num": "27", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746046", "@num": "33", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006230262", "@num": "11", "#text": "Arrêté du 22 avril 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006230270", "@num": "19", "#text": "Arrêté du 22 avril 2004 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGITEXT000020037271", "#text": "Arrêté du 23 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009363", "@nortexte": "ECET0830389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-23" }, { "@id": "LEGIARTI000006786348", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786215", "@num": "A132-7", "#text": "Code des assurances - art. A132-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787820", "@num": "A331-1-1", "#text": "Code des assurances - art. A331-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451530", "@num": "A331-2", "#text": "Code des assurances - art. A331-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787956", "@num": "A331-9", "#text": "Code des assurances - art. A331-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426880", "@num": "R134-1", "#text": "Code des assurances - art. R134-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584512", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584533", "@num": "R134-6", "#text": "Code des assurances - art. R134-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812022", "@num": "R142-10", "#text": "Code des assurances - art. R142-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812029", "@num": "R142-15", "#text": "Code des assurances - art. R142-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812015", "@num": "R142-4", "#text": "Code des assurances - art. R142-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812068", "@num": "R150-20", "#text": "Code des assurances - art. R150-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816248", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816324", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816609", "@num": "R332-20", "#text": "Code des assurances - art. R332-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816941", "@num": "R332-35", "#text": "Code des assurances - art. R332-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890211", "@num": "R332-39", "#text": "Code des assurances - art. R332-39 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373438", "@num": "R333-1", "#text": "Code des assurances - art. R333-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584006", "@num": "R334-13", "#text": "Code des assurances - art. R334-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818195", "@num": "R334-13-2", "#text": "Code des assurances - art. R334-13-2 (V)", "@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": "LEGISCTA000006175703", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@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": "LEGIARTI000006816235", "@fin": "1991-06-28", "@num": "R*331-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816236", "@fin": "1993-07-01", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816237", "@fin": "1995-01-01", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1993-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816238", "@fin": "1995-02-14", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816239", "@fin": "2003-12-24", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1995-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816240", "@fin": "2006-07-27", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816241", "@fin": "2013-08-08", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "2006-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027813880", "@fin": "2014-09-07", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "2013-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437228", "@fin": "2016-01-01", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030583541", "@fin": "2999-01-01", "@num": "R331-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques correspondant aux opérations d'assurance sur la vie, d'assurance nuptialité-natalité, et aux opérations de capitalisation sont les suivantes :
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1° Provision mathématique : différence entre les valeurs actuelles des engagements respectivement pris par l'assureur et par les assurés ;
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2° Provision pour participation aux excédents : montant des participations aux bénéfices attribuées aux bénéficiaires de contrats lorsque ces bénéfices ne sont pas payables immédiatement après la liquidation de l'exercice qui les a produits ;
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3° Réserve de capitalisation : réserve destinée à parer à la dépréciation des valeurs comprises dans l'actif de l'entreprise et à la diminution de leur revenu ;
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4° Provision de gestion : destinée à couvrir les charges de gestion future des contrats non couvertes par ailleurs ;
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5° Provision pour aléas financiers : destinée à compenser la baisse de rendement de l'actif ;
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6° Provision pour risque d'exigibilité des engagements techniques : provision destinée à faire face à une insuffisante liquidité des placements, notamment en cas de modification du rythme de règlement des sinistres, calculée dans les conditions définies au premier alinéa de l'article R. 331-5-1 ;
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7° Provision pour frais d'acquisition reportés : provision destinée à couvrir les charges résultant du report des frais d'acquisition constaté en application de l'article R. 332-35 ;
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8° Provision pour égalisation : provision destinée à faire face aux fluctuations de sinistralité afférentes aux opérations d'assurance de groupe contre le risque décès.
\n
Un engagement ne peut être provisionné qu'au titre d'une seule des catégories mentionnées au présent article.
" } }, "LEGIARTI000006816258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1995-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006816258", "URL": "article/LEGI/ARTI/00/00/06/81/62/LEGIARTI000006816258.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X331R006XXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001309983", "@num": "2", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000703208", "#text": "Décret 75-768 1975-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000703208", "@numtexte": "75-768", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-13" }, { "@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": "LEGIARTI000006273485", "@num": "14", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000523026", "#text": "Décret 86-741 1986-05-14", "@sens": "source", "@cidtexte": "JORFTEXT000000523026", "@numtexte": "86-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-05-14" }, { "@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": "LEGIARTI000006850600", "@num": "1", "#text": "Décret n°95-153 du 7 février 1995 - art. 1 () JORF 14 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000185687", "@nortexte": "ECOT9594318D", "@numtexte": "95-153", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-07" }, { "@id": "LEGIARTI000006850609", "@num": "2", "#text": "Décret n°95-153 du 7 février 1995 - art. 2 () JORF 14 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000185687", "@nortexte": "ECOT9594318D", "@numtexte": "95-153", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-07" }, { "@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": "LEGIARTI000027888864", "@num": "A331-17", "#text": "Code des assurances - art. A331-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000006816248", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816324", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816609", "@num": "R332-20", "#text": "Code des assurances - art. R332-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960098", "@num": "R332-39", "#text": "Code des assurances - art. R332-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373438", "@num": "R333-1", "#text": "Code des assurances - art. R333-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006816253", "@fin": "1991-04-27", "@num": "R*331-6", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816254", "@fin": "1991-06-28", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "1991-04-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816255", "@fin": "1995-01-01", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006816256", "@fin": "1994-07-26", "@num": "R*331-6", "@etat": "MODIFIE_MORT_NE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816257", "@fin": "1995-02-14", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "1994-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816258", "@fin": "2001-12-29", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "1995-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816259", "@fin": "2003-12-24", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816260", "@fin": "2008-11-10", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749611", "@fin": "2013-08-08", "@num": "R331-6", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813861", "@fin": "2016-01-01", "@num": "R331-6", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les provisions techniques correspondant aux autres opérations d'assurance sont les suivantes :
\n
1° Provision mathématique des rentes : valeur actuelle des engagements de l'entreprise en ce qui concerne les rentes et accessoires de rentes mis à sa charge ;
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2° Provision pour primes non acquises : provision, calculée selon les méthodes fixées par arrêté du ministre de l'économie, destinée à constater, pour l'ensemble des contrats en cours, la part des primes émises et des primes restant à émettre se rapportant à la période comprise entre la date de l'inventaire et la date de la prochaine échéance de prime ou, à défaut, du terme du contrat ;
\n
2° bis Provision pour risques en cours : provision, calculée selon les méthodes fixées par arrêté du ministre de l'économie, destinée à couvrir, pour l'ensemble des contrats en cours, la charge des sinistres et des frais afférents aux contrats, pour la période s'écoulant entre la date de l'inventaire et la date de la première échéance de prime pouvant donner lieu à révision de la prime par l'assureur ou, à défaut, entre la date de l'inventaire et le terme du contrat, pour la part de ce coût qui n'est pas couverte par la provision pour primes non acquises ;
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3° Réserve de capitalisation : réserve destinée à parer à la dépréciation des valeurs comprises dans l'actif de l'entreprise et à la diminution de leur revenu ;
\n
4° Provision pour sinistres à payer : valeur estimative des dépenses en principal et en frais, tant internes qu'externes, nécessaires au règlement de tous les sinistres survenus et non payés, y compris les capitaux constitutifs des rentes non encore mises à la charge de l'entreprise ;
\n
5° Provision pour risques croissants : provision pouvant être exigée, dans les conditions fixées par le décret prévu à l'avant-dernier alinéa de l'article R. 331-1, pour les opérations d'assurance contre les risques de maladie et d'invalidité et égale à la différence des valeurs actuelles des engagements respectivement pris par l'assureur et par les assurés ;
\n
6° Provision pour égalisation :
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a) Provision destinée à faire face aux charges exceptionnelles afférentes aux opérations garantissant les risques dus à des éléments naturels, le risque atomique, les risques de responsabilité civile dus à la pollution et les risques spatiaux et calculée dans les conditions fixées par l'article 2 de la loi n° 74-1114 du 27 décembre 1974, par le décret n° 75-768 du 13 août 1975 et le décret n° 86-741 du 14 mai 1986 ;
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b) Provision destinée à compenser en assurance-crédit la perte technique éventuelle apparaissant à la fin de l'exercice, et calculée dans les conditions fixées à l'article R. 331-33 ;
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c) Provision destinée à faire face aux fluctuations de sinistralité afférentes aux opérations d'assurance de groupe contre les risques de dommages corporels.
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7° Provision mathématique des réassurances : provision à constituer par les entreprises mentionnées aux 2° et 3° de l'article L. 310-1 qui acceptent en réassurance des risques cédés par des entreprises d'assurance sur la vie ou d'assurance nuptialité-natalité et égale à la différence entre les valeurs actuelles des engagements respectivement pris l'un envers l'autre par le réassureur et le cédant ;
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8° Provision pour risque d'exigibilité des engagements techniques : provision destinée à faire face à une insuffisante liquidité des placements, notamment en cas de modification du rythme de règlement des sinistres, calculée dans les conditions définies au premier alinéa de l'article R. 331-5-1.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006816258", "cible": false, "cidtexte": "JORFTEXT000000185687", "id": "LEGIARTI000006850600", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006816239", "cible": false, "cidtexte": "JORFTEXT000000185687", "id": "LEGIARTI000006850600", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006850600", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret no 95-153 du 7 février 1995 portant modification des règles de constitution de certaines provisions techniques d'assurance)