{ "article": { "LEGIARTI000006850860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006850860", "URL": "article/LEGI/ARTI/00/00/06/85/08/LEGIARTI000006850860.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHECXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006820406", "@num": "R345-1-1", "#text": "Code des assurances - art. R345-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820410", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@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": "ABROGATION", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000554534", "@nor": "ECOT9594331D", "@num": "95-883", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-883 du 31 juillet 1995 modifiant le code des assurances en vue de l'application de la loi no 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000554534", "@c_titre_court": "Décret n°95-883 du 31 juillet 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-883 du 31 juillet 1995 modifiant le code des assurances en vue de l'application de la loi n° 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier", "@debut": "1995-08-05", "@id_txt": "LEGITEXT000005619149", "@c_titre_court": "Décret n°95-883 du 31 juillet 1995" } ], "@date_publi": "1995-08-05", "@date_signature": "1995-07-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006850860", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006820406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820406", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820406.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXBB" } }, "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": "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": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@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": "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" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L310-1 et L310-1-1", "@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": "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": "
Constituent un ensemble soumis à obligation d'établir des comptes combinés deux ou plusieurs entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1 ou de l'article L. 310-1-1 se trouvant dans l'un des cas suivants :
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1° Ces entreprises ont, en vertu d'un accord entre elles, soit une direction commune, soit des services communs assez étendus pour engendrer un comportement commercial, technique ou financier commun ;
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2° Ces entreprises ont entre elles des liens de réassurance importants et durables en vertu de dispositions contractuelles, statutaires ou réglementaires.
" } }, "LEGIARTI000006820410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820410", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820410.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXCB" } }, "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": "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": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@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": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (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" }, { "@id": "LEGIARTI000006820423", "@num": "R345-2-1", "#text": "Code des assurances - art. R345-2-1 (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": "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 et de publier des comptes combinés en application du troisième alinéa de l'article L. 345-2 est désignée par un accord entre toutes les entreprises appartenant à l'ensemble soumis à obligation d'établir des comptes combinés, et à défaut d'un accord préalable à la date de clôture de l'exercice :
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a) Dans le cas mentionné au 1° de l'article R. 345-1-1, 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 2° de l'article R. 345-1-1 et lorsque le cas mentionné au 1° du même article ne s'applique pas, le cessionnaire et, dans le cas où plusieurs cessionnaires interviennent, celui qui a accepté en moyenne, au cours des trois derniers exercices, le montant le plus élevé de primes cédées par les entreprises de l'ensemble soumis à obligation d'établir des comptes combinés.
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Toutefois, par dérogation aux dispositions du précédent alinéa, lorsque l'une des entreprises faisant partie d'un ensemble d'entreprises tel que défini à l'article R. 345-1-1 est incluse par intégration globale dans les comptes consolidés d'une entreprise elle-même soumise à une obligation de consolidation en application de l'article L. 345-2, l'entreprise tenue d'établir et de publier des comptes combinés est l'entreprise consolidante. Cette obligation se confond dans ce cas avec l'obligation d'établir des comptes consolidés. Les comptes consolidés incluent alors les comptes des entreprises faisant partie de l'ensemble d'entreprises précité, qui sont agrégés conformément aux dispositions de l'article R. 345-2-1 aux comptes de la société consolidante.
" } }, "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 4 ENTIEREMENT_MODIF (Décret no 95-883 du 31 juillet 1995 modifiant le code des assurances en vue de l'application de la loi no 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier)