{ "article": { "LEGIARTI000019747665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019747665", "URL": "article/LEGI/ARTI/00/00/19/74/76/LEGIARTI000019747665.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019757807", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757836", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757831", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757817", "@num": "Annexe art. A344-9", "#text": "Code des assurances - art. Annexe art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019736137", "@nor": "ECET0826178A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 7 novembre 2008 relatif au contrôle des entreprises de réassurance et modifiant le code des assurances", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019736137", "@c_titre_court": "Arrêté du 7 novembre 2008" }, { "@fin": "2999-01-01", "#text": "Arrêté du 7 novembre 2008 relatif au contrôle des entreprises de réassurance et modifiant le code des assurances", "@debut": "2008-11-10", "@id_txt": "LEGITEXT000019747649", "@c_titre_court": "Arrêté du 7 novembre 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-11-09", "@date_signature": "2008-11-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019747665", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019736166", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A344-2, Art. A344-3, Art. A344-6, Art. Annexe art. A344-9, Art. A344-10\n
\n

\n
" } }, "LEGIARTI000019757807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757807", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757807.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000031821329", "@num": "Annexe à l'article D114-11", "#text": "Code de la mutualité - art. Annexe à l'article D114-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031821741", "@num": "Annexe à l'art. D931-37", "#text": "Code de la sécurité sociale. - art. Annexe à l'art. D931-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757706", "@num": "A321-1", "#text": "Code des assurances - art. A321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757719", "@num": "A322-1", "#text": "Code des assurances - art. A322-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789060", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023928284", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757869", "@num": "Annexe A344-10 ETAT C10", "#text": "Code des assurances - art. Annexe A344-10 ETAT C10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757862", "@num": "Annexe A344-10 ETAT C11", "#text": "Code des assurances - art. Annexe A344-10 ETAT C11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757855", "@num": "Annexe A344-10 ETAT C12", "#text": "Code des assurances - art. Annexe A344-10 ETAT C12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757849", "@num": "Annexe A344-10 ETAT C13", "#text": "Code des assurances - art. Annexe A344-10 ETAT C13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757909", "@num": "Annexe A344-10 ETAT C4", "#text": "Code des assurances - art. Annexe A344-10 ETAT C4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031139070", "@num": "Annexe D344-5", "#text": "Code des assurances - art. Annexe D344-5 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021508516", "@num": "Annexe art. A344-16", "#text": "Code des assurances - art. Annexe art. A344-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890965", "@num": "Annexe art. A344-8", "#text": "Code des assurances - art. Annexe art. A344-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@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", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818459", "@num": "R*334-27", "#text": "Code des assurances - art. R*334-27", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817952", "@num": "R*334-5", "#text": "Code des assurances - art. R*334-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816364", "@num": "R332-3-3", "#text": "Code des assurances - art. R332-3-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@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": "LEGIARTI000006789032", "@fin": "2004-05-11", "@num": "A344-10", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006789033", "@fin": "2008-11-10", "@num": "A344-10", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757807", "@fin": "2016-01-01", "@num": "A344-10", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les états d'analyse des comptes visés au 3° du premier alinéa de l'article A. 344-8 sont les suivants :

\n
\n

C 1 Résultats techniques par contrats ;

\n
\n

C 2 Engagements et résultats techniques par pays ;

\n
\n

C 3 Acceptations et cessions en réassurance ;

\n
\n

C 4 Primes par contrats et garanties ;

\n
\n

C 5 Représentation des engagements privilégiés ;

\n
\n

C 6 Marge de solvabilité ;

\n
\n

C 6 bis Test d'exigibilité ;

\n
\n

C 7 Provisionnement des rentes en service ;

\n
\n

C 8 Description du plan de réassurance ;

\n
\n

C 9 Dispersion des réassureurs et simulations d'événements ;

\n
\n

C 10 Primes et résultats par année de survenance des sinistres ;

\n
\n

C 11 Sinistres par année de survenance ;

\n
\n

C 12 Sinistres et résultats par année de souscription ;

\n
\n

C 13 Part des réassureurs dans les sinistres ;

\n
\n

C 20 Mouvements des polices, capitaux et rentes ;

\n
\n

C 21 Etat détaillé des provisions techniques ;

\n
\n

C 30 Primes, sinistres et commissions des opérations non-vie dans l'Union européenne ;

\n
\n

C 31 Primes des opérations vie dans l'Union européenne.

\n
\n

Ces états sont établis annuellement d'après les comptes définis à l'article A. 344-9 et dans la forme fixée en annexe au présent article.

\n
\n

Les opérations réalisées sur l'ensemble du territoire de la République française ainsi que sur le territoire monégasque sont considérées comme opérations en France.

\n
\n

Les affaires directes à l'étranger, ainsi que les affaires acceptées, des catégories 20 à 31 de l'article A. 344-2 sont assimilées à des opérations pluriannuelles à prime unique ou non révisable lorsque les usages de marché conduisent à rattacher les sinistres par exercice de souscription.

\n
\n

Le cas échéant, les états incluent la part des organismes dispensés d'agrément dans les cotisations ou les prestations.

Les entreprises soumises au contrôle de l'Etat en application du 1° du III de l'article L. 310-1-1 n'établissent pas les états C 7, C 8, C 20, C 30 et C 31.

Pour l'établissement des états réglementaires, les cessions à des véhicules de titrisation sont assimilées à des cessions en réassurance, dans les conditions prévues aux articles R. 332-3-3, R. 334-5, R. 334-13 et R. 334-27.

\n
" } }, "LEGIARTI000019757817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe art. A344-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757817", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757817.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000006789023", "@num": "A344-9", "#text": "Code des assurances - art. A344-9", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@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": "LEGIARTI000019236234", "@fin": "2008-11-10", "@num": "Annexe art. A344-9", "@etat": "MODIFIE", "@debut": "2008-07-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757817", "@fin": "2016-01-01", "@num": "Annexe art. A344-9", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En complément aux comptes visés à l'article A. 344-9, les entreprises fournissent :

1° le montant des soldes débiteurs et créditeurs des comptes 402, 403, 404, 410 et 411 ;

2° l'état détaillé des placements mentionné au point 1. 3 du modèle d'annexe lorsqu'il ne figure pas dans l'annexe visée à l'article A. 344-9 ;

3° les informations mentionnées au point 1. 5 du modèle d'annexe lorsqu'elles ne sont pas publiées pour le motif prévu à ce point ;

4° s'il s'agit d'une entreprise française, la proposition d'affectation du résultat présentée par le conseil d'administration ou le directoire à l'assemblée générale ;

4° bis s'il s'agit d'une succursale d'entreprise étrangère, la proposition d'affectation du résultat présentée par le mandataire général au siège social.

Les montants sont arrondis au millier d'euros le plus proche et exprimés en milliers d'euros.

Les informations chiffrées mentionnées aux points 1. 1, 1. 2, 1. 3 (état récapitulatif, tableaux I, II, III et informations complémentaires), 1. 4, 1. 6, 1. 11, 1. 12, 1. 13 (sauf 1. 13 e), 1. 14, 2. 1, 2. 2, 2. 3, 2. 8 et 3. 2 du II du modèle d'annexe aux comptes annuels sont fournies même lorsqu'elles ne figurent pas dans l'annexe aux comptes annuels en raison de leur caractère non significatif.

Les informations visées au point 1. 13 e du II du modèle d'annexe sont fournies converties en euros, pour chacune des monnaies de l'Union européenne y compris l'écu, pour le franc suisse, pour le dollar US, pour le dollar canadien, pour le yen et pour le total des autres monnaies.

Les entreprises visées au 1° du III de l'article L. 310-1-1 ne fournissent pas les informations visées au point 2. 2 du II du modèle d'annexe.

" } }, "LEGIARTI000019757821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757821", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006201312", "@num": "1", "#text": "Arrêté du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006201315", "@num": "4", "#text": "Arrêté du 28 juillet 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555230", "@nortexte": "ECOT9594355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000006301004", "@num": "159 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786181", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789009", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023928284", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819222", "@num": "R336-1", "#text": "Code des assurances - art. R336-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819307", "@num": "R336-5", "#text": "Code des assurances - art. R336-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@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": "LEGIARTI000006788992", "@fin": "1995-08-27", "@num": "A344-6", "@etat": "ABROGE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788993", "@fin": "2004-05-11", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "1995-08-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788994", "@fin": "2005-06-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2004-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788995", "@fin": "2006-03-14", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006788996", "@fin": "2005-12-16", "@num": "A344-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788997", "@fin": "2008-11-10", "@num": "A344-6", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757821", "@fin": "2016-01-01", "@num": "A344-6", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application du 1° du III de l'article L. 310-1-1 remettent chaque année à l'autorité de contrôle :

1° Dans les quatre mois suivant la clôture de l'exercice, le compte rendu détaillé annuel défini à l'article A. 344-8 ci-après ;

2° Dans les trente jours qui suivent leur approbation par l'assemblée générale, leurs comptes annuels dans les conditions définies à l'article A. 344-11 ;

3° Dans les trente jours suivant leur approbation par le conseil d'administration ou le conseil de surveillance, et au plus tard le 30 juin, les rapports mentionnés aux articles L. 322-2-4 et R. 336-1 et R. 336-5.

II.-Les entreprises visées aux 1°, 3° ou 4° de l'article L. 310-2 et celles soumises au contrôle de l'Etat en application du 1° du III de l'article L. 310-1-1 remettent à l'autorité de contrôle, dans le mois suivant la fin de chaque trimestre, les états relatifs aux opérations réalisées au cours du trimestre définis à l'article A. 344-13.

" } }, "LEGIARTI000019757831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757831", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757831.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006858245", "@num": "6", "#text": "Arrêté du 11 septembre 1995 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554237", "@nortexte": "ECOT9594365A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-09-11" }, { "@id": "LEGIARTI000017844292", "@num": "Annexe", "#text": "Arrêté du 28 décembre 2007 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000017765586", "@nortexte": "ECET0769263A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000019234233", "@num": "2", "#text": "Arrêté du 28 mai 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018926605", "@nortexte": "ECET0804994A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-28" }, { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787952", "@num": "A331-7", "#text": "Code des assurances - art. A331-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788936", "@num": "A344-2", "#text": "Code des assurances - art. A344-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173875", "@fin": "2999-01-01", "#text": "Section III : Etats à produire.", "@debut": "1995-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157007", "@fin": "2999-01-01", "#text": "Chapitre IV : Catégories d'assurance et états à produire", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@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": "LEGIARTI000006788945", "@fin": "1995-01-01", "@num": "A344-3", "@etat": "MODIFIE", "@debut": "1993-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788946", "@fin": "2005-12-31", "@num": "A344-3", "@etat": "MODIFIE", "@debut": "1995-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788947", "@fin": "2008-11-10", "@num": "A344-3", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019757831", "@fin": "2016-01-01", "@num": "A344-3", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bilan, le compte de résultat et l'annexe doivent être établis conformément aux modèles types annexés au présent article. Ils doivent être utilisés par les entreprises dans les conditions suivantes :

1. Les entreprises agréées exclusivement pour des opérations visées au 1° de l'article L. 310-1 et les entreprises visées au 1° du III de l'article L. 310-1-1 pratiquant exclusivement des opérations relevant de la catégorie 19 définie à l'article A. 344-2 utilisent le modèle de bilan (à l'exception des postes intitulés Non-vie), les parties II et III du modèle de compte de résultat et le modèle d'annexe ;

2. Les entreprises agréées exclusivement pour des opérations visées aux 2° et 3° de l'article L. 310-1 et les entreprises visées au 1° du III de l'article L. 310-1-1 pratiquant exclusivement des opérations de la catégorie 39 définie à l'article A. 344-2 utilisent le modèle de bilan (à l'exception des postes intitulés Vie), les parties I et III du modèle de compte de résultat et le modèle d'annexe ;

3. Les entreprises agréées à la fois pour des opérations visées au 1° et pour des opérations visées au 2° de l'article L. 310-1 et les entreprises visées au 1° du III de l'article L. 310-1-1 pratiquant à la fois des opérations relevant des catégories 19 et 39 définies à l'article A 344-2 utilisent le modèle de bilan, les parties I, II et III du modèle de compte de résultat et le modèle d'annexe.

" } }, "LEGIARTI000019757836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A344-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-26", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019757836", "URL": "article/LEGI/ARTI/00/00/19/75/78/LEGIARTI000019757836.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1969-09-01 annexe", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006858245", "@num": "6", "#text": "Arrêté du 11 septembre 1995 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554237", "@nortexte": "ECOT9594365A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-09-11" }, { "@id": "LEGIARTI000019747665", "@num": "8", "#text": "Arrêté du 7 novembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019736137", "@nortexte": "ECET0826178A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000048713055", "@num": "A125-2", "#text": "Code des assurances - art. A125-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043660124", "@num": "A132-11", "#text": "Code des assurances - art. A132-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049818224", "@num": "A132-14", "#text": "Code des assurances - art. A132-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514611", "@num": "A132-3", "#text": "Code des assurances - art. A132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786182", "@num": "A132-5", "#text": "Code des assurances - art. A132-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049860626", "@num": "A132-7", "#text": "Code des assurances - art. A132-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788087", "@num": "A331-16", "#text": "Code des assurances - art. A331-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888864", "@num": "A331-17", "#text": "Code des assurances - art. A331-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451530", "@num": "A331-2", "#text": "Code des assurances - art. A331-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024850933", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787952", "@num": "A331-7", "#text": "Code des assurances - art. A331-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788902", "@num": "A342-5", "#text": "Code des assurances - art. A342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788903", "@num": "A342-6", "#text": "Code des assurances - art. A342-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771180", "@num": "A343-4-2", "#text": "Code des assurances - art. A343-4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757807", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757831", "@num": "A344-3", "#text": "Code des assurances - art. 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Les opérations effectuées par les entreprises soumises au contrôle de l'Etat en vertu de l'article L. 310-1 ou du 1° du III de l'article L. 310-1-1 sont réparties entre les catégories d'opérations suivantes :

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1 Contrats de capitalisation à prime unique (ou versements libres) ;

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2 Contrats de capitalisation à primes périodiques ;

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3 Contrats individuels d'assurance temporaire décès (y compris groupes ouverts) ;

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4 Autres contrats individuels d'assurance vie à prime unique (ou versements libres) (y compris groupes ouverts) ;

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5 Autres contrats individuels d'assurance vie à primes périodiques (y compris groupes ouverts) ;

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6 Contrats collectifs d'assurance en cas de décès ;

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7 Contrats collectifs d'assurance en cas de vie ;

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8 Contrats d'assurance vie ou de capitalisation en unités de compte à prime unique (ou versements libres) ;

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9 Contrats d'assurance vie ou de capitalisation en unités de compte à primes périodiques ;

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10 Contrats collectifs relevant de l'article L. 441-1 ;

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11 Contrats relevant de l'article L. 144-2 ;

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12. Contrats de retraite professionnelle supplémentaire ne relevant pas des articles L. 142-1 et L. 441-1 ;

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13. Contrats relevant du chapitre II du titre IV du livre Ier ;

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19 Acceptations en réassurance (vie) ;

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20 Dommages corporels (contrats individuels) (y compris garanties accessoires aux contrats d'assurance vie individuels) ;

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21 Dommages corporels (contrats collectifs) (y compris garanties accessoires aux contrats d'assurance vie collectifs) ;

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22 Automobile (responsabilité civile) ;

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23 Automobile (dommages) ;

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24 Dommages aux biens des particuliers ;

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25 Dommages aux biens professionnels ;

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26 Dommages aux biens agricoles ;

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27 Catastrophes naturelles ;

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28 Responsabilité civile générale ;

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29 Protection juridique ;

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30 Assistance ;

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31 Pertes pécuniaires diverses ;

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34 Transports ;

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35 Assurance construction (dommages) ;

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36 Assurance construction (responsabilité civile) ;

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37 Crédit ;

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38 Caution ;

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39 Acceptations en réassurance (non-vie).

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Les garanties nuptialité-natalité sont à inclure, selon le cas, dans les catégories 4 à 9.

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Les entreprises qui pratiquent plusieurs catégories d'opérations doivent, dans leur comptabilité, ventiler par exercice et par catégorie les éléments suivants de leurs affaires brutes de cessions et de leurs affaires cédées : primes, sinistres, commissions, provisions techniques. Ces mêmes éléments doivent être ventilés, dans la comptabilité, pour chaque catégorie :

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-par état de situation du risque ou de l'engagement ;

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-entre les affaires du siège et les affaires de chacune des succursales établies à l'étranger.

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Toutefois, les entreprises soumises au contrôle de l'Etat en vertu du 1° du III de l'article L. 310-1-1 peuvent ne pas procéder à la ventilation des primes, sinistres, commissions et provisions techniques par état de situation du risque ou de l'engagement.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000019757807", "cible": true, "cidtexte": "JORFTEXT000019736137", "id": "LEGIARTI000019747665", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019757817", "cible": true, "cidtexte": "JORFTEXT000019736137", "id": "LEGIARTI000019747665", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019757821", "cible": true, "cidtexte": "JORFTEXT000019736137", "id": "LEGIARTI000019747665", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019757831", "cible": true, "cidtexte": "JORFTEXT000019736137", "id": "LEGIARTI000019747665", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019757836", "cible": true, "cidtexte": "JORFTEXT000019736137", "id": "LEGIARTI000019747665", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019747665", "liens_entrants": true }

Article 8 ENTIEREMENT_MODIF (Arrêté du 7 novembre 2008 relatif au contrôle des entreprises de réassurance et modifiant le code des assurances)