{ "article": { "LEGIARTI000006853222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006853222", "URL": "article/LEGI/ARTI/00/00/06/85/32/LEGIARTI000006853222.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHFFXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006819483", "@num": "R*341-6", "#text": "Code des assurances - art. R*341-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820443", "@num": "R345-10", "#text": "Code des assurances - art. R345-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820445", "@num": "R345-11", "#text": "Code des assurances - art. R345-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820422", "@num": "R345-2", "#text": "Code des assurances - art. R345-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820424", "@num": "R345-2-1", "#text": "Code des assurances - art. R345-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820427", "@num": "R345-3", "#text": "Code des assurances - art. R345-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820432", "@num": "R345-5", "#text": "Code des assurances - art. R345-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820434", "@num": "R345-6", "#text": "Code des assurances - art. R345-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820439", "@num": "R345-8", "#text": "Code des assurances - art. R345-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820441", "@num": "R345-9", "#text": "Code des assurances - art. R345-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000768139", "@nor": "ECOT0094819D", "@num": "2001-51", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 2001-51 du 17 janvier 2001 portant diverses dispositions de nature comptable en matière d'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000768139", "@c_titre_court": "Décret n°2001-51 du 17 janvier 2001" }, { "@fin": "2999-01-01", "#text": "Décret n°2001-51 du 17 janvier 2001 portant diverses dispositions de nature comptable en matière d'assurance", "@debut": "2001-01-19", "@id_txt": "LEGITEXT000005630516", "@c_titre_court": "Décret n°2001-51 du 17 janvier 2001" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2001-01-19", "@date_signature": "2001-01-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006853222", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006819483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*341-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006819483", "URL": "article/LEGI/ARTI/00/00/06/81/94/LEGIARTI000006819483.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X341R006XXAC" } }, "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": "JORFTEXT000000520693", "#text": "Décret 83-1020 1983-11-29 art. 9 à 18, art. 24, art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006538695", "@num": "24", "#text": "Décret n°83-1020 du 29 novembre 1983 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006538708", "@num": "26", "#text": "Décret n°83-1020 du 29 novembre 1983 - art. 26 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "JORFTEXT000000365181", "#text": "Décret 94-481 1994-06-08 art. 17 *date d'effet - spécificités comptables*", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006850842", "@num": "2", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 2 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" }, { "@id": "LEGIARTI000027899176", "@num": "Annexe art A343-1 (al 3)", "#text": "Code des assurances - art. Annexe art A343-1 (al 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819381", "@num": "R*341-2", "#text": "Code des assurances - art. R*341-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819481", "@fin": "1995-01-01", "@num": "R*341-6", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819482", "@fin": "1995-08-05", "@num": "R*341-6", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819483", "@fin": "2001-01-19", "@num": "R*341-6", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles 9 à 18, 24 et 26 du décret n° 83-1020 du 29 novembre 1983 mentionné à l'article R. 341-2 ne sont pas applicables aux entreprises visées à l'article R. 341-1. Un arrêté du ministre chargé de l'économie, pris après avis du Conseil national de la comptabilité, détermine des modèles types auxquels les entreprises doivent se conformer pour la présentation du bilan incluant, en pied de bilan, un tableau des engagements reçus et donnés, du compte de résultat et de l'annexe.
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" } }, "LEGIARTI000006820422": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820422", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820422.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R002XXAB" } }, "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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () 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": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176400", "@fin": "2999-01-01", "#text": "Section I : Méthode de consolidation et méthode d'élaboration des comptes combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820421", "@fin": "1995-08-05", "@num": "R345-2", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820422", "@fin": "2001-01-19", "@num": "R345-2", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le chiffre d'affaires consolidé ou combiné est constitué après retraitements, d'une part, du montant des primes d'assurance directe sans déduction des cessions de réassurance, d'autre part, du montant des acceptations en réassurance sans déduction des rétrocessions.
\n
" } }, "LEGIARTI000006820424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-2-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820424", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R002XXBB" } }, "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": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () 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": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" }, { "@id": "LEGIARTI000006820411", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176400", "@fin": "2999-01-01", "#text": "Section I : Méthode de consolidation et méthode d'élaboration des comptes combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820423", "@fin": "1995-08-05", "@num": "R345-2-1", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820424", "@fin": "2001-01-19", "@num": "R345-2-1", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agrégation des comptes des entreprises soumises à obligation d'établir des comptes combinés est effectuée selon les mêmes méthodes que la consolidation par intégration globale.
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Toutefois, les capitaux propres sont présentés par cumul des capitaux propres des entreprises incluses dans le périmètre de la combinaison. Lorsqu'il existe des liens de participation entre ces entreprises, les titres de participation figurant à l'actif de l'entreprise détentrice sont imputés sur les capitaux propres combinés.
" } }, "LEGIARTI000006820427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820427", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R003XXAC" } }, "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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () 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": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176400", "@fin": "2999-01-01", "#text": "Section I : Méthode de consolidation et méthode d'élaboration des comptes combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820425", "@fin": "1991-10-30", "@num": "R345-3", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820426", "@fin": "1995-08-05", "@num": "R345-3", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820427", "@fin": "2001-01-19", "@num": "R345-3", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans la consolidation par intégration globale ou proportionnelle, ou dans l'élaboration des comptes combinés, le retraitement qui résulte de l'élimination générale des créances et des dettes réciproques peut n'être que partiel en ce qui concerne les recours sur sinistres entre sociétés consolidées ou combinées.
\n
En outre, les suppléments de valeur dégagés à l'occasion de transactions portant sur des placements représentatifs de provisions techniques sont maintenus dans les comptes consolidés ou combinés.
" } }, "LEGIARTI000006820432": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820432", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820432.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R005XXAB" } }, "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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176400", "@fin": "2999-01-01", "#text": "Section I : Méthode de consolidation et méthode d'élaboration des comptes combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820431", "@fin": "1995-08-05", "@num": "R345-5", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820432", "@fin": "2001-01-19", "@num": "R345-5", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles de conversion applicables aux éléments exprimés en monnaie étrangère sont celles qui sont définies par le présent livre.
\n
" } }, "LEGIARTI000006820434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820434", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R006XXAB" } }, "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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176400", "@fin": "2999-01-01", "#text": "Section I : Méthode de consolidation et méthode d'élaboration des comptes combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820433", "@fin": "1995-08-05", "@num": "R345-6", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820434", "@fin": "2001-01-19", "@num": "R345-6", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une entreprise consolidable ou combinable clôture ses comptes à une date autre que celle qui est retenue pour les comptes consolidés ou combinés, la consolidation ou l'élaboration des comptes combinés, en ce qui concerne cette entreprise, s'effectue sur la base de la situation à la clôture du dernier exercice connu, corrigée des effets des opérations réciproques exceptionnelles réalisées dans l'intervalle.
\n
" } }, "LEGIARTI000006820439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820439", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R008XXAB" } }, "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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176401", "@fin": "2999-01-01", "#text": "Section II : Présentation des comptes consolidés ou combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820438", "@fin": "1995-08-05", "@num": "R345-8", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820439", "@fin": "2001-01-19", "@num": "R345-8", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le compte de résultat consolidé ou combiné est établi en faisant apparaître distinctement les branches Dommages et Vie, au moins pour les primes, sinistres et commissions.
\n
" } }, "LEGIARTI000006820441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-19", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006820441", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R009XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006344569", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@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": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850870", "@num": "5", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 5 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006853222", "@num": "9", "#text": "Décret n°2001-51 du 17 janvier 2001 - art. 9 () JORF 19 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000768139", "@nortexte": "ECOT0094819D", "@numtexte": "2001-51", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176401", "@fin": "2999-01-01", "#text": "Section II : Présentation des comptes consolidés ou combinés", "@debut": "1995-08-05" } ] }, "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": "LEGIARTI000006820440", "@fin": "1995-08-05", "@num": "R345-9", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820441", "@fin": "2001-01-19", "@num": "R345-9", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises régies par le présent livre ne sont pas tenues de faire figurer dans l'annexe prévue à l'article 248-12 du décret n° 67-236 du 23 mars 1967 modifié les renseignements mentionnés au 13° dudit article.
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Les comptes consolidés ou combinés font apparaître distinctement le total des capitaux propres et les résultats des sociétés d'assurance mutuelles consolidées ou combinées par une société anonyme.
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Les capitaux propres et les résultats des entreprises appartenant à un ensemble soumis à obligation d'établir des comptes combinés en application du troisième alinéa de l'article L. 345-2 font l'objet d'une information dans l'annexe des comptes combinés.
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Article 9 ENTIEREMENT_MODIF (Décret no 2001-51 du 17 janvier 2001 portant diverses dispositions de nature comptable en matière d'assurance)