{ "article": { "LEGIARTI000006851024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006851024", "URL": "article/LEGI/ARTI/00/00/06/85/10/LEGIARTI000006851024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHEDXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006818100", "@num": "R334-11", "#text": "Code des assurances - art. R334-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818119", "@num": "R334-12", "#text": "Code des assurances - art. R334-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817877", "@num": "R334-3", "#text": "Code des assurances - art. R334-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817904", "@num": "R334-4", "#text": "Code des assurances - art. R334-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000190855", "@nor": "ECOT9594375D", "@num": "95-1133", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1133 du 23 octobre 1995 relatif aux entreprises d'assurances mixtes et portant transposition des directives 92-49 et 92-96 des 18 juin et 10 novembre 1992 du Conseil des Communautés européennes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000190855", "@c_titre_court": "Décret n°95-1133 du 23 octobre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1133 du 23 octobre 1995 relatif aux entreprises d'assurances mixtes et portant transposition des directives 92-49 et 92-96 des 18 juin et 10 novembre 1992 du Conseil des Communautés européennes", "@debut": "1995-10-25", "@id_txt": "LEGITEXT000005619711", "@c_titre_court": "Décret n°95-1133 du 23 octobre 1995" } ], "@date_publi": "1995-10-25", "@date_signature": "1995-10-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006851024", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006817877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R334-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-08-06", "DATE_DEBUT": "1995-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006817877", "URL": "article/LEGI/ARTI/00/00/06/81/78/LEGIARTI000006817877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X334R003XXAE" } }, "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": "JORFTEXT000000190855", "#text": "Décret 95-1133 1995-10-23 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@id": "LEGIARTI000006851024", "@num": "8", "#text": "Décret n°95-1133 du 23 octobre 1995 - art. 8 () JORF 25 octobre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@id": "LEGIARTI000048654978", "#text": "DÉCRET n°2014-1280 du 23 octobre 2014 - art. 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La marge de solvabilité mentionnée à l'article R. 334-1 est constituée, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les éléments suivants :
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1. Le capital social versé ou le fonds d'établissement constitué.
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2. La moitié de la fraction non versée du capital social ou de la part restant à rembourser de l'emprunt pour fonds d'établissement.
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3. L'emprunt ou les emprunts pour fonds social complémentaire ; toutefois, à partir de la moitié de la durée d'un emprunt, celui-ci ne sera retenu dans la marge de solvabilité que pour sa valeur progressivement réduite chaque année d'un montant constant égal au double du montant total de cet emprunt divisé par le nombre d'années de sa durée.
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4. Les réserves de toute dénomination, réglementaires ou libres, ne correspondant pas aux engagements, y compris la réserve de capitalisation.
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5. Les bénéfices reportés.
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6. Les rappels de cotisations que les sociétés mutuelles d'assurance et les sociétés d'assurance à forme mutuelle à cotisations variables peuvent exiger de leurs sociétaires au titre de l'exercice, à concurrence de la moitié de la différence entre les cotisations maximales et les cotisations effectivement appelées ; toutefois, ces possibilités de rappel ne peuvent représenter d'une part, plus de 50 p. 100 de la marge prévue au présent article, d'autre part, plus de 50 p. 100 du montant réglementaire de la marge défini à l'article R. 334-5.
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7. Sur demande et justification de l'entreprise et avec l'accord de la commission de contrôle des assurances, et des autorités de contrôle des Etats membres de la Communauté économique européenne où l'entreprise exerce son activité, les plus-values pouvant résulter de la sous-estimation d'éléments d'actif et de la surestimation d'éléments de passif, dans la mesure où de telles plus-values n'ont pas un caractère exceptionnel.
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8. Les fonds effectivement encaissés provenant de l'émission de titres ou emprunts subordonnés ; ces titres et emprunts doivent répondre aux conditions, notamment de durée et de remboursement, qui sont fixées par arrêté du ministre chargé de l'économie et des finances ; la prise en compte de ces fonds est admise jusqu'à concurrence de 50 p. 100 de la marge de solvabilité prévue au présent article ; toutefois, la prise en compte de ceux de ces fonds qui proviennent de titres ou emprunts à durée déterminée n'est admise qu'à concurrence de 25 p. 100 de cette marge. Tout remboursement effectué irrégulièrement peut, conformément aux dispositions de l'article L. 310-18 du présent code, donner lieu à application de sanctions par la commission de contrôle des assurances.
" } }, "LEGIARTI000006817904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R334-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-17", "DATE_DEBUT": "1995-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006817904", "URL": "article/LEGI/ARTI/00/00/06/81/79/LEGIARTI000006817904.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X334R004XXAD" } }, "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": "JORFTEXT000000190855", "#text": "Décret 95-1133 1995-10-23 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@id": "LEGIARTI000006851024", "@num": "8", "#text": "Décret n°95-1133 du 23 octobre 1995 - art. 8 () JORF 25 octobre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817846", "@num": "R*334-1", "#text": "Code des assurances - art. R*334-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021942482", "@num": "R334-3", "#text": "Code des assurances - art. R334-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818872", "@num": "R334-42", "#text": "Code des assurances - art. R334-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188346", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Constitution de la marge de solvabilité.", "@debut": "1984-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175818", "@fin": "2999-01-01", "#text": "Section II : La marge de solvabilité des entreprises d'assurance de dommages", "@debut": "1984-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158747", "@fin": "2999-01-01", "#text": "Chapitre IV : Solvabilité des entreprises", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006817901", "@fin": "1984-05-12", "@num": "R*334-4", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817902", "@fin": "1994-07-26", "@num": "R334-4", "@etat": "MODIFIE", "@debut": "1984-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817903", "@fin": "1995-10-25", "@num": "R334-4", "@etat": "MODIFIE", "@debut": "1994-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817904", "@fin": "2002-03-17", "@num": "R334-4", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817905", "@fin": "2003-12-24", "@num": "R334-4", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006817906", "@fin": "2005-09-21", "@num": "R334-4", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006817907", "@fin": "2016-01-01", "@num": "R334-4", "@etat": "ABROGE", "@debut": "2005-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La marge de solvabilité applicable aux entreprises visées au 4° de l'article L. 310-2, mentionnée à l'article R. 334-1, est constituée par des actifs dont le montant, afférent aux opérations réalisées sur le territoire de la République française, est égal, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, au total des éléments définis aux 4, 5 et 7 de l'article R. 334-3.
\n
" } }, "LEGIARTI000006818100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R334-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-08-06", "DATE_DEBUT": "1995-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006818100", "URL": "article/LEGI/ARTI/00/00/06/81/81/LEGIARTI000006818100.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X334R011XXAE" } }, "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": "JORFTEXT000000190855", "#text": "Décret 95-1133 1995-10-23 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@id": "LEGIARTI000006851024", "@num": "8", "#text": "Décret n°95-1133 du 23 octobre 1995 - art. 8 () JORF 25 octobre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190855", "@nortexte": "ECOT9594375D", "@numtexte": "95-1133", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-23" }, { "@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": "LEGIARTI000029712764", "@num": "9", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029706601", "@nortexte": "FCPT1413821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000031773062", "@num": "A334-1", "#text": "Code des assurances - art. A334-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757770", "@num": "A334-1-1", "#text": "Code des assurances - art. A334-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757760", "@num": "A334-15", "#text": "Code des assurances - art. A334-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788449", "@num": "A334-2", "#text": "Code des assurances - art. A334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788460", "@num": "A334-3", "#text": "Code des assurances - art. A334-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757782", "@num": "A334-4", "#text": "Code des assurances - art. A334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796640", "@num": "L310-18", "#text": "Code des assurances - art. L310-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815645", "@num": "R*323-1", "#text": "Code des assurances - art. R*323-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817846", "@num": "R*334-1", "#text": "Code des assurances - art. R*334-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818129", "@num": "R*334-13", "#text": "Code des assurances - art. R*334-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823203", "@num": "R*433-15", "#text": "Code des assurances - art. R*433-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583301", "@num": "R144-19", "#text": "Code des assurances - art. R144-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813690", "@num": "R322-74", "#text": "Code des assurances - art. R322-74 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888609", "@num": "R322-78", "#text": "Code des assurances - art. R322-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749416", "@num": "R322-8", "#text": "Code des assurances - art. R322-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818121", "@num": "R334-12", "#text": "Code des assurances - art. R334-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584000", "@num": "R334-15", "#text": "Code des assurances - art. R334-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027290353", "@num": "R334-16", "#text": "Code des assurances - art. R334-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583989", "@num": "R334-17", "#text": "Code des assurances - art. R334-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818250", "@num": "R334-18", "#text": "Code des assurances - art. R334-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749833", "@num": "R334-26", "#text": "Code des assurances - art. R334-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818872", "@num": "R334-42", "#text": "Code des assurances - art. R334-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035234133", "@num": "R423-16", "#text": "Code des assurances - art. R423-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188348", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Constitution de la marge de solvabilité.", "@debut": "1984-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175835", "@fin": "2999-01-01", "#text": "Section III : La marge de solvabilité des entreprises d'assurance sur la vie", "@debut": "1984-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158747", "@fin": "2999-01-01", "#text": "Chapitre IV : Solvabilité des entreprises", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006818096", "@fin": "1984-05-12", "@num": "R*334-11", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818097", "@fin": "1991-06-28", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "1984-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818098", "@fin": "1992-07-29", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818099", "@fin": "1995-10-25", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "1992-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818100", "@fin": "1999-08-06", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "1995-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818101", "@fin": "2002-03-17", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "1999-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818102", "@fin": "2002-07-11", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818103", "@fin": "2003-12-24", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818104", "@fin": "2005-06-01", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818105", "@fin": "2005-09-21", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2005-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818106", "@fin": "2005-12-16", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2005-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006818107", "@fin": "2008-11-10", "@num": "R*334-11", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749862", "@fin": "2010-03-09", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942467", "@fin": "2014-11-06", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715732", "@fin": "2015-02-26", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030283928", "@fin": "2016-01-01", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2015-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584016", "@fin": "2018-01-03", "@num": "R334-11", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035438039", "@fin": "2999-01-01", "@num": "R334-11", "@etat": "VIGUEUR", "@debut": "2018-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La marge de solvabilité mentionnée à l'article R. 334-1 est constituée, après déduction des pertes, de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les éléments suivants :
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1. Le capital social versé ou le fonds d'établissement constitué ;
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2. La moitié de la fraction non versée du capital ou de la part restant à rembourser de l'emprunt pour fonds d'établissement ;
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3. Les réserves de toute dénomination, réglementaires ou libres, ne correspondant pas aux engagements, y compris la réserve de capitalisation ;
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4. Les bénéfices reportés.
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5. Sur demande et justification de l'entreprise et avec l'accord de la commission de contrôle des assurances ;
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a) un montant représentant 50 % des bénéfices futurs de l'entreprise. Le montant des bénéfices futurs est obtenu en multipliant le bénéfice annuel estimé de l'entreprise par le facteur qui représente la durée résiduelle moyenne des contrats.
\n
Un arrêté du ministre de l'Economie, des Finances et du Budget fixe les modalités de calcul du facteur mentionné à l'alinéa précédent ainsi que les éléments constitutifs du bénéfice annuel estimé ;
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b) avec l'accord des autorités de contrôle des Etats membres de la Communauté économique européenne où l'entreprise exerce son activité, les plus-values pouvant résulter de la sous-estimation d'éléments d'actif et de la surestimation d'éléments de passif autres que les provisions mathématiques, dans la mesure où de telles plus-values n'ont pas un caractère exceptionnel.
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6. Les fonds effectivement encaissés provenant de l'émission de titres ou emprunts subordonnés ; ces titres et emprunts doivent répondre aux conditions, notamment de durée et de remboursement, qui sont fixées par arrêté du ministre chargé de l'économie et des finances ; la prise en compte de ces fonds est admise jusqu'à concurrence de 50 p. 100 de la marge de solvabilité prévue au présent article ; toutefois, la prise en compte de ceux de ces fonds qui proviennent de titres ou emprunts à durée déterminée n'est admise qu'à concurrence de 25 p. 100 de cette marge. Tout remboursement effectué irrégulièrement peut, conformément aux dispositions de l'article L. 310-18 du présent code, donner lieu à application de sanctions par la commission de contrôle des assurances.
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La marge de solvabilité des entreprises visées au 4° de l'article L. 310-2 afférente aux opérations réalisées sur le territoire de la République française, est constituée, après déduction des pertes de la part des frais d'acquisition non admise en représentation des engagements réglementés et des autres éléments incorporels, par les éléments définis aux 3, 4 et 5 de l'article R. 334-11.
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Article 8 ENTIEREMENT_MODIF (Décret no 95-1133 du 23 octobre 1995 relatif aux entreprises d'assurances mixtes et portant transposition des directives 92-49 et 92-96 des 18 juin et 10 novembre 1992 du Conseil des Communautés européennes)