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" } }, "LEGIARTI000006816595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-02-22", "DATE_DEBUT": "1998-09-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006816595", "URL": "article/LEGI/ARTI/00/00/06/81/65/LEGIARTI000006816595.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R019XXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@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": "LEGIARTI000006852537", "@num": "1", "#text": "Décret n°98-805 du 9 septembre 1998 - art. 1 () JORF 11 septembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000374900", "@nortexte": "ECOT9894661D", "@numtexte": "98-805", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-09" }, { "@id": "LEGIARTI000006852543", "@num": "2", "#text": "Décret n°98-805 du 9 septembre 1998 - art. 2 () JORF 11 septembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000374900", "@nortexte": "ECOT9894661D", "@numtexte": "98-805", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-09" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000029924255", "@num": "R212-52", "#text": "Code de la mutualité - art. 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I Les valeurs amortissables énumérées aux 1°, 2° et 2° bis de l'article R. 332-2, autres que les obligations indexées, les parts de fonds communs de créance et les titres participatifs, sont inscrites à leur prix d'achat à la date d'acquisition.
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Lorsque le prix d'achat de ces titres est supérieur à leur prix de remboursement, la différence est amortie sur la durée de vie résiduelle des titres.
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Lorsque le prix d'achat de ces titres est inférieur à leur prix de remboursement, la différence est portée en produits sur la durée de vie résiduelle des titres. L'entreprise peut décider de ne pas appliquer les dispositions du présent alinéa aux titres acquis avant le 1er janvier 1992. Le choix ainsi effectué par l'entreprise s'applique à l'ensemble des titres acquis avant cette date.
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Le prix d'achat et le prix de remboursement s'entendent hors intérêt couru.
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Lors de l'arrêté comptable, les moins-values latentes ressortant de la différence entre la valeur comptable, diminuée des amortissements et majorée des produits mentionnés aux deuxième et troisième alinéas du I, et la valeur de réalisation des titres correspondants évaluée conformément à l'article R. 332-20-1, ne font pas l'objet d'une provision.
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Néanmoins, lorsqu'il y a lieu de considérer que le débiteur ne sera pas en mesure de respecter ses engagements, soit pour le paiement des intérêts, soit pour le remboursement du principal, une provision pour dépréciation doit être constituée à l'inventaire.
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II. - Le I du présent article s'applique également aux obligations indexées sur le niveau général des prix, avec garantie de remboursement au pair et émises ou garanties par un Etat, un organisme ou une collectivité publics mentionnés au 1° du A de l'article R. 332-2. La différence entre le prix d'achat d'une obligation indexée sur le niveau général des prix et son prix de remboursement est constatée linéairement sur la durée résiduelle du titre. Le prix de remboursement s'entend du prix de remboursement initial multiplié par le rapport entre l'indice de référence à la date considérée et ce même indice à la date d'émission du titre.
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Article 1 ENTIEREMENT_MODIF (Décret no 98-805 du 9 septembre 1998 portant modification de l'article R. 332-19 du code des assurances, relatif à la comptabilisation des valeurs mobilières amortissables)