{ "article": { "LEGIARTI000006928482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006928482", "URL": "article/LEGI/ARTI/00/00/06/92/84/LEGIARTI000006928482.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHHDAXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006811972", "@num": "R132-1", "#text": "Code des assurances - art. R132-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811974", "@num": "R132-2", "#text": "Code des assurances - art. R132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812066", "@num": "R150-19", "#text": "Code des assurances - art. R150-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812068", "@num": "R150-20", "#text": "Code des assurances - art. R150-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812070", "@num": "R150-21", "#text": "Code des assurances - art. R150-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812059", "@num": "R150-22", "#text": "Code des assurances - art. R150-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812060", "@num": "R150-23", "#text": "Code des assurances - art. R150-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812061", "@num": "R150-24", "#text": "Code des assurances - art. R150-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000347249", "@nor": "ECOT9290029D", "@num": "93-382", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-382 du 19 mars 1993 harmonisant certaines dispositions relatives à l'assurance vie et à la capitalisation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000347249", "@c_titre_court": "Décret n°93-382 du 19 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-382 du 19 mars 1993 harmonisant certaines dispositions relatives à l'assurance vie et à la capitalisation", "@debut": "1993-07-01", "@id_txt": "LEGITEXT000006081471", "@c_titre_court": "Décret n°93-382 du 19 mars 1993" } ], "@date_publi": "1993-03-20", "@date_signature": "1993-03-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006928482", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001163322", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006811972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R132-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1994-07-26", "DATE_DEBUT": "1993-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006811972", "URL": "article/LEGI/ARTI/00/00/06/81/19/LEGIARTI000006811972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X132R001XXAC" } }, "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": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006928495", "@num": "1", "#text": "Décret n°93-385 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347250", "@nortexte": "ECOT9290040D", "@numtexte": "93-385", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006928486", "@num": "1", "#text": "Décret n°93-383 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000527898", "@nortexte": "ECOT9290033D", "@numtexte": "93-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006793201", "@num": "L132-28", "#text": "Code des assurances - art. L132-28 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811973", "@num": "R132-2", "#text": "Code des assurances - art. R132-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R331-5 (3ème version)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175333", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158246", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143118", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006811970", "@fin": "1985-12-31", "@num": "R132-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811971", "@fin": "1993-07-01", "@num": "R132-1", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006811972", "@fin": "1994-07-26", "@num": "R132-1", "@etat": "TRANSFERE", "@debut": "1993-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour tout contrat d'assurance sur la vie comportant une valeur de rachat et pour les contrats de capitalisation, la valeur de rachat est égale à la provision mathématique du contrat diminuée, éventuellement, d'une indemnité qui ne peut dépasser 5 p. 100 de cette provision mathématique. Cette indemnité doit être nulle à l'issue d'une période de dix ans à compter de la date d'effet du contrat.
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Pour l'application du présent article, la provision mathématique ne tient pas compte des éventuelles garanties de fidélité non exigibles par l'assuré au moment du rachat. Ces garanties doivent être explicitement décrites dans le contrat et clairement distinguées de la garantie qui en est l'objet principal.
" } }, "LEGIARTI000006811974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R132-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006811974", "URL": "article/LEGI/ARTI/00/00/06/81/19/LEGIARTI000006811974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X132R002XXAB" } }, "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": "LEGIARTI000006843442", "@num": "3", "#text": "Décret n°85-1447 du 30 décembre 1985 - art. 3 () JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000507941", "@numtexte": "85-1447", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006928495", "@num": "1", "#text": "Décret n°93-385 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347250", "@nortexte": "ECOT9290040D", "@numtexte": "93-385", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006755173", "@num": "R932-3-3", "#text": "Code de la sécurité sociale. - art. R932-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175333", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158246", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143118", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006811973", "@fin": "1993-07-01", "@num": "R132-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006811974", "@fin": "2999-01-01", "@num": "R132-2", "@etat": "VIGUEUR", "@debut": "1993-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'assureur peut d'office substituer le rachat à la réduction si la valeur de rachat du contrat est inférieure à la moitié du montant brut mensuel du salaire minimum de croissance applicable en métropole, calculé sur la base de la durée légale hebdomadaire du travail, en vigueur au 1er juillet précédant la date à laquelle la réduction est demandée.
\n
" } }, "LEGIARTI000006812059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-22", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1984-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006812059", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R022XXAA" } }, "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": "JORFTEXT000000516737", "#text": "Décret 84-1169 1984-12-21 art. 2 JORF 26 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000516737", "@numtexte": "84-1169", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006786544", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812070", "@num": "R150-21", "#text": "Code des assurances - art. R150-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006812059", "@fin": "1993-07-01", "@num": "R150-22", "@etat": "ABROGE", "@debut": "1984-12-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux minimum visé à l'article R. 150-21 peut varier annuellement en fonction d'un taux de référence lié à ceux qui sont pratiqués sur les marchés financier et monétaire et qui sont en rapport avec les types de placements autorisés pour les entreprises d'assurances, ou du taux des premiers livrets de caisse d'épargne. La garantie de ce minimum ne peut être donnée que pour une période maximale de dix ans.
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L'autorisation de présenter cette garantie est subordonnée aux conditions suivantes :
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1° Au moment de la demande, l'entreprise de capitalisation doit justifier que le taux de rendement global de ses effectifs déterminé dans les conditions prévues à l'article A. 150-3 est au moins égal aux quatre tiers du taux minimum qu'elle propose de garantir la première année ;
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2° Les écritures relatives aux contrats assortis de cette garantie font l'objet d'une comptabilité distincte.
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L'entreprise doit constituer, dans le cadre de la participation aux bénéfices, une provision spéciale pour aléas financiers alimentée chaque année par un vingtième des sommes affectées aux intérêts techniques et participations bénéficiaires sans que le montant de cette provision puisse excéder 3 p. 100 de l'ensemble des provisions mathématiques de ces contrats.
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3° Les contrats assortis de cette garantie cessent d'être présentés au public si le taux de rendement global des actifs visé à l'article A. 150-3 est inférieur pour un exercice à 110 p. 100 du taux minimum garanti mentionné à l'article R. 150-21, pour ledit exercice.
" } }, "LEGIARTI000006812060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-23", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1984-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006812060", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812060.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R023XXAA" } }, "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": "JORFTEXT000000516737", "#text": "Décret 84-1169 1984-12-21 art. 2 JORF 26 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000516737", "@numtexte": "84-1169", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006786544", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812070", "@num": "R150-21", "#text": "Code des assurances - art. R150-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006812060", "@fin": "1993-07-01", "@num": "R150-23", "@etat": "ABROGE", "@debut": "1984-12-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux minimum visé à l'article R. 150-21 peut être fixé annuellement pour l'année suivante. Il ne peut alors excéder 95 p. 100 du dernier taux de rendement global connu des actifs, déterminé dans les conditions prévues à l'article A. 150-3 du code des assurances.
\n
" } }, "LEGIARTI000006812061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-24", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1984-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006812061", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R024XXAA" } }, "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": "JORFTEXT000000516737", "#text": "Décret 84-1169 1984-12-21 art. 1 JORF 26 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000516737", "@numtexte": "84-1169", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006928497", "@num": "3", "#text": "Décret n°93-385 du 19 mars 1993 - art. 3 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347250", "@nortexte": "ECOT9290040D", "@numtexte": "93-385", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006812069", "@num": "R150-21", "#text": "Code des assurances - art. R150-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R150-21 (1ère version)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006812061", "@fin": "1993-07-01", "@num": "R150-24", "@etat": "ABROGE", "@debut": "1984-12-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du présent titre sont applicables dans les territoires de la Nouvelle-Calédonie, de la Polynésie française, des Terres australes et antarctiques françaises et de Wallis et Futuna, et dans la collectivité territoriale de Mayotte.
\n
" } }, "LEGIARTI000006812066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1982-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006812066", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R019XXAC" } }, "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": "LEGIARTI000006843837", "@num": "2", "#text": "Décret n°82-617 du 16 juillet 1982 - art. 2 () JORF 20 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000881135", "@numtexte": "82-617", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-16" }, { "@id": "LEGIARTI000006324251", "@num": "4", "#text": "Décret n°83-326 du 21 avril 1983 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877950", "@numtexte": "83-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006324284", "@num": "3", "#text": "Décret n°83-328 du 21 avril 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685127", "@numtexte": "83-328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006786545", "@num": "A150-3", "#text": "Code des assurances - art. A150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006812064", "@fin": "1979-09-16", "@num": "R*150-19", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006812065", "@fin": "1982-07-20", "@num": "R*150-19", "@etat": "TRANSFERE", "@debut": "1979-09-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006812066", "@fin": "1993-07-01", "@num": "R150-19", "@etat": "ABROGE", "@debut": "1982-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter de l'exercice comptable débutant le 1er janvier 1981, les entreprises pratiquant des opérations de capitalisation doivent faire participer les porteurs de contrats à leurs résultats techniques et financiers.
\n
Pour chaque entreprise le montant minimal des bénéfices à attribuer au titre d'un exercice est déterminé globalement à partir d'un compte de résultats établi dans les conditions fixées par arrêté du ministre de l'économie et des finances.
\n
Ce compte de résultats porte sur les opérations réalisées en France dans les territoires d'outre-mer et dans la collectivité territoriale de Mayotte, à l'exclusion des acceptations en réassurance.
" } }, "LEGIARTI000006812068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-20", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1983-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006812068", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812068.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R020XXAB" } }, "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": "JORFTEXT000000685127", "#text": "Décret 83-328 1983-04-21 art. 2 JORF 22 avril 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000685127", "@numtexte": "83-328", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006812067", "@fin": "1982-07-20", "@num": "R150-20", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-07-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006812068", "@fin": "1993-07-01", "@num": "R150-20", "@etat": "ABROGE", "@debut": "1983-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant des participations aux bénéfices des porteurs de contrats de capitalisation peut être affecté directement aux provisions mathématiques ou porté, partiellement ou totalement, à la provision pour participation aux excédents mentionnée à l'article R. 331-3. Les sommes portées à cette dernière provision sont affectées à la provision mathématique ou versées aux porteurs de titres au cours des cinq exercices suivant celui au titre duquel elles ont été portées à la provision pour participation aux excédents.
\n
" } }, "LEGIARTI000006812070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R150-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-07-01", "DATE_DEBUT": "1984-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006812070", "URL": "article/LEGI/ARTI/00/00/06/81/20/LEGIARTI000006812070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X150R021XXAB" } }, "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": "JORFTEXT000000516737", "#text": "Décret 84-1169 1984-12-21 art. 2 JORF 26 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000516737", "@numtexte": "84-1169", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "LEGIARTI000006928482", "@num": "1", "#text": "Décret n°93-382 du 19 mars 1993 - art. 1 () JORF 20 mars 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000347249", "@nortexte": "ECOT9290029D", "@numtexte": "93-382", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "LEGIARTI000006812067", "@num": "R150-20", "#text": "Code des assurances - art. R150-20 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812059", "@num": "R150-22", "#text": "Code des assurances - art. R150-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812060", "@num": "R150-23", "#text": "Code des assurances - art. R150-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175366", "@fin": "1993-07-01", "#text": "Section V : Participation des porteurs de titres aux bénéfices.", "@debut": "1982-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158253", "@fin": "2999-01-01", "#text": "Chapitre unique", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143120", "@fin": "2999-01-01", "#text": "Titre V : Le contrat de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006812069", "@fin": "1984-12-26", "@num": "R150-21", "@etat": "TRANSFERE", "@debut": "1983-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006812070", "@fin": "1993-07-01", "@num": "R150-21", "@etat": "ABROGE", "@debut": "1984-12-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises pratiquant les opérations de capitalisation peuvent garantir dans leurs contrats un montant total annuel d'intérêts techniques et de participations bénéficiaires qui, rapporté aux provisions mathématiques, ne sera pas inférieur à un taux minimum garanti.
\n
Cette faculté n'est ouverte que pour les contrats libellés en francs et dans les conditions fixées aux articles R. 150-22 et R. 150-23 qui peuvent être appliqués séparément ou conjointement.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006812059", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006812070", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006812066", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006811974", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006812060", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006812061", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006812068", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006811972", "cible": false, "cidtexte": "JORFTEXT000000347249", "id": "LEGIARTI000006928482", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006928482", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 93-382 du 19 mars 1993 harmonisant certaines dispositions relatives à l'assurance vie et à la capitalisation)