{ "article": { "LEGIARTI000019749631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-30", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019749631", "URL": "article/LEGI/ARTI/00/00/19/74/96/LEGIARTI000019749631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019737367", "@num": "9", "#text": "Décret n°2008-1154\n du 7 novembre 2008 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000019735760", "@nortexte": "ECET0825899D", "@numtexte": "2008-1154", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006812872", "@num": "R*322-9", "#text": "Code des assurances - art. R*322-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820176", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816849", "@fin": "1990-11-06", "@num": "R*332-30", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816850", "@fin": "2008-11-10", "@num": "R332-30", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019749631", "@fin": "2016-01-01", "@num": "R332-30", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors de l'inventaire, toutes les valeurs détenues par les entreprises pratiquant la branche 23 sont estimées conformément aux dispositions du 2° de l'article R. 332-20-1.

\n
" } }, "LEGIARTI000006816630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006816630", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816630.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R020XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006849810", "@num": "3", "#text": "Décret n°94-481 du 8 juin 1994 - art. 3 () JORF 11 juin 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023858040", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584512", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812015", "@num": "R142-4", "#text": "Code des assurances - art. R142-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813873", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813904", "@num": "R332-14-2", "#text": "Code des assurances - art. R332-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813898", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866685", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. R332-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749631", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584505", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437096", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823304", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816630", "@fin": "2003-08-02", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816631", "@fin": "2005-12-16", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816632", "@fin": "2010-01-23", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959996", "@fin": "2013-07-28", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889935", "@fin": "2013-08-08", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813887", "@fin": "2016-01-01", "@num": "R332-20-1", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs énumérées à l'article R. 332-2 et les autres placements financiers et immobiliers font l'objet, aux fins notamment d'effectuer le calcul prévu au premier alinéa de l'article R. 344-1, d'une évaluation sur la base de leur valeur de réalisation, dans les conditions ci-après :
\n
a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;
\n
b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;
\n
c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;
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d) La valeur de réalisation des immeubles et des parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'organisation de coopération et de développement économiques est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par la commission de contrôle des assurances. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par la commission de contrôle des assurances ;
\n
e) Les autres placements sont retenus pour leur valeur comptable déterminée comme il est prévu aux articles R. 332-19 et R. 332-20 ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 332-23, soit d'un accord entre la commission de contrôle des assurances et l'entreprise.
\n
Pour les titres inscrits en comptabilité hors coupon couru en application des articles R. 332-19 et R. 332-20, il y a lieu de déduire de l'évaluation prévue au présent article les proratas d'intérêt courus depuis la dernière échéance jusqu'à la date de l'inventaire.
" } }, "LEGIARTI000006816631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-16", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006816631", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R020XXBB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023858040", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584512", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812015", "@num": "R142-4", "#text": "Code des assurances - art. R142-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813873", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813904", "@num": "R332-14-2", "#text": "Code des assurances - art. R332-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813898", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866685", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. R332-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749631", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584505", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437096", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823304", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816630", "@fin": "2003-08-02", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816631", "@fin": "2005-12-16", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816632", "@fin": "2010-01-23", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959996", "@fin": "2013-07-28", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889935", "@fin": "2013-08-08", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813887", "@fin": "2016-01-01", "@num": "R332-20-1", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs énumérées à l'article R. 332-2 et les autres placements financiers et immobiliers font l'objet, aux fins notamment d'effectuer le calcul prévu au premier alinéa de l'article R. 344-1, d'une évaluation sur la base de leur valeur de réalisation, dans les conditions ci-après :
\n
a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;
\n
b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;
\n
c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;
\n
d) La valeur de réalisation des immeubles et des parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'organisation de coopération et de développement économiques est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance ;
\n
e) Les autres placements sont retenus pour leur valeur comptable déterminée comme il est prévu aux articles R. 332-19 et R. 332-20 ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 332-23, soit d'un accord entre la commission de contrôle des assurances, des mutuelles et des institutions de prévoyance et l'entreprise.
\n
Pour les titres inscrits en comptabilité hors coupon couru en application des articles R. 332-19 et R. 332-20, il y a lieu de déduire de l'évaluation prévue au présent article les proratas d'intérêt courus depuis la dernière échéance jusqu'à la date de l'inventaire.
" } }, "LEGIARTI000006816632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006816632", "URL": "article/LEGI/ARTI/00/00/06/81/66/LEGIARTI000006816632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X332R020XXBC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006842397", "@num": "14", "#text": "Loi n°2005-1564 du 15 décembre 2005 - art. 14 (V) JORF 16 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634104", "@nortexte": "ECOX0500009L", "@numtexte": "2005-1564", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-15" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023858040", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584512", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812015", "@num": "R142-4", "#text": "Code des assurances - art. R142-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813873", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813904", "@num": "R332-14-2", "#text": "Code des assurances - art. R332-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813898", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866685", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. R332-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749631", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584505", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437096", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823304", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816630", "@fin": "2003-08-02", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816631", "@fin": "2005-12-16", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816632", "@fin": "2010-01-23", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959996", "@fin": "2013-07-28", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889935", "@fin": "2013-08-08", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813887", "@fin": "2016-01-01", "@num": "R332-20-1", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les valeurs énumérées à l'article R. 332-2 et les autres placements financiers et immobiliers font l'objet, aux fins notamment d'effectuer le calcul prévu au premier alinéa de l'article R. 344-1, d'une évaluation sur la base de leur valeur de réalisation, dans les conditions ci-après :
\n
a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;
\n
b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;
\n
c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;
\n
d) La valeur de réalisation des immeubles et des parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'organisation de coopération et de développement économiques est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par l'Autorité de contrôle des assurances et des mutuelles. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par l'Autorité de contrôle des assurances et des mutuelles ;
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e) Les autres placements sont retenus pour leur valeur comptable déterminée comme il est prévu aux articles R. 332-19 et R. 332-20 ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 332-23, soit d'un accord entre l'Autorité de contrôle des assurances et des mutuelles et l'entreprise.
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Pour les titres inscrits en comptabilité hors coupon couru en application des articles R. 332-19 et R. 332-20, il y a lieu de déduire de l'évaluation prévue au présent article les proratas d'intérêt courus depuis la dernière échéance jusqu'à la date de l'inventaire.
" } }, "LEGIARTI000019737367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019737367", "URL": "article/LEGI/ARTI/00/00/19/73/73/LEGIARTI000019737367.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027891148", "@num": "R332-10-2", "#text": "Code des assurances - art. 332-10-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019749644", "#text": "Code des assurances - Section II : Réglementations particulières conc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019749627", "#text": "Code des assurances - Section VI : Instruments financiers à terme des... 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749760", "@num": "R332-2-1", "#text": "Code des assurances - art. R. 332-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749764", "@num": "R332-1", "#text": "Code des assurances - art. R332-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749750", "@num": "R332-1-1", "#text": "Code des assurances - art. R332-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749748", "@num": "R332-1-2", "#text": "Code des assurances - art. R332-1-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749716", "@num": "R332-10", "#text": "Code des assurances - art. R332-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749665", "@num": "R332-10-1", "#text": "Code des assurances - art. R332-10-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des assurances - art. R332-10-2 (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000019749656", "@num": "R332-10-3", "#text": "Code des assurances - art. R332-10-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749654", "@num": "R332-11", "#text": "Code des assurances - art. R332-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749651", "@num": "R332-12", "#text": "Code des assurances - art. R332-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749646", "@num": "R332-13", "#text": "Code des assurances - art. R332-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749639", "@num": "R332-20", "#text": "Code des assurances - art. R332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749634", "@num": "R332-20-2", "#text": "Code des assurances - art. R332-20-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749679", "@num": "R332-3", "#text": "Code des assurances - art. R332-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749672", "@num": "R332-3-1", "#text": "Code des assurances - art. R332-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749757", "@num": "R332-3-2", "#text": "Code des assurances - art. R332-3-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749669", "@num": "R332-3-3", "#text": "Code des assurances - art. R332-3-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749744", "@num": "R332-3-4", "#text": "Code des assurances - art. R332-3-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749631", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749741", "@num": "R332-4", "#text": "Code des assurances - art. R332-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749735", "@num": "R332-5", "#text": "Code des assurances - art. R332-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749732", "@num": "R332-6", "#text": "Code des assurances - art. R332-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749723", "@num": "R332-7", "#text": "Code des assurances - art. R332-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749719", "@num": "R332-7-1", "#text": "Code des assurances - art. R332-7-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749714", "@num": "R332-8", "#text": "Code des assurances - art. R332-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749753", "@num": "R332-9", "#text": "Code des assurances - art. R332-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019737336", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS APPLICABLES AUX ENTREPRISES RELEVANT DU CODE DES ASSURANCES", "@debut": "2008-11-10" } ] }, "@cid": "JORFTEXT000019735760", "@nor": "ECET0825899D", "@num": "2008-1154", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1154 du 7 novembre 2008 relatif à la réassurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019735760", "@c_titre_court": "Décret n°2008-1154 du 7 novembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1154 du 7 novembre 2008 relatif à la réassurance", "@debut": "2008-11-10", "@id_txt": "LEGITEXT000019737330", "@c_titre_court": "Décret n°2008-1154 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": "LEGIARTI000019737367", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019735848", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
Sct. Sous-section 1 : Dispositions applicables aux entreprises d'assurance., Art. R332-1, Art. R332-1-1, Art. R332-1-2, Art. R332-2, Art. R. 332-2-1, Art. R332-3, Art. R332-3-1, Art. R332-3-2, Art. R332-3-3, Art. R332-3-4, Art. R332-4, Art. R332-5, Art. R332-6, Art. R332-7, Art. R332-7-1, Art. R332-8, Art. R332-9, Art. R332-10, Sct. Sous-section 2 : Dispositions applicables aux entreprises de réassurance., Art. R332-10-1, Art. R332-10-2, Art. R332-10-3, Art. R332-11, Art. R332-12, Art. R332-13, Sct. Section II : Réglementations particulières concernant certains éléments d'actifs des entreprises d'assurance., Art. R332-20, Art. R332-20-2, Art. R332-30, Sct. Section V : Règles particulières à certaines entreprises d'assurance étrangères., Sct. Section VI : Instruments financiers à terme des entreprises d'assurance.\n
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" } }, "LEGIARTI000021959996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021959996", "URL": "article/LEGI/ARTI/00/00/21/95/99/LEGIARTI000021959996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000021721321", "@num": "18", "#text": "Ordonnance n°2010-76\r\n du 21 janvier 2010 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. A134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957989", "@num": "A142-4", "#text": "Code des assurances - art. A142-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757739", "@num": "A332-7", "#text": "Code des assurances - art. A332-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023858040", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584512", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812015", "@num": "R142-4", "#text": "Code des assurances - art. R142-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813873", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813904", "@num": "R332-14-2", "#text": "Code des assurances - art. R332-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813898", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866685", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. R332-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749631", "@num": "R332-30", "#text": "Code des assurances - art. R332-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584505", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437096", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823304", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816630", "@fin": "2003-08-02", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816631", "@fin": "2005-12-16", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816632", "@fin": "2010-01-23", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959996", "@fin": "2013-07-28", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889935", "@fin": "2013-08-08", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813887", "@fin": "2016-01-01", "@num": "R332-20-1", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les valeurs énumérées à l'article R. 332-2 et les autres placements financiers et immobiliers font l'objet, aux fins notamment d'effectuer le calcul prévu au premier alinéa de l'article R. 344-1, d'une évaluation sur la base de leur valeur de réalisation, dans les conditions ci-après :

a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;

b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;

c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;

d) La valeur de réalisation des immeubles et des parts ou actions des sociétés immobilières ou foncières non inscrites à la cote d'une bourse de valeurs d'un Etat membre de l'organisation de coopération et de développement économiques est déterminée sur la base d'une expertise quinquennale effectuée par un expert accepté par l'Autorité de contrôle des assurances et des mutuelles. Entre deux expertises, la valeur fait l'objet d'une estimation annuelle, certifiée par un expert accepté par l'Autorité de contrôle prudentiel ;

e) Les autres placements sont retenus pour leur valeur comptable déterminée comme il est prévu aux articles R. 332-19 et R. 332-20 ci-dessus, sauf dans le cas où une autre valeur résulte soit d'une expertise effectuée dans les conditions prévues à l'article R. 332-23, soit d'un accord entre l'Autorité de contrôle prudentiel et l'entreprise.

Pour les titres inscrits en comptabilité hors coupon couru en application des articles R. 332-19 et R. 332-20, il y a lieu de déduire de l'évaluation prévue au présent article les proratas d'intérêt courus depuis la dernière échéance jusqu'à la date de l'inventaire.

" } }, "LEGIARTI000027813887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2013-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000027813887", "URL": "article/LEGI/ARTI/00/00/27/81/38/LEGIARTI000027813887.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000027812216", "@num": "1", "#text": "Décret n°2013-717\n du 2 août 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027811529", "@nortexte": "EFIT1314919D", "@numtexte": "2013-717", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-02" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. 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R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175730", "@fin": "2016-01-01", "#text": "Section III : Estimation des éléments d'actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816630", "@fin": "2003-08-02", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816631", "@fin": "2005-12-16", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816632", "@fin": "2010-01-23", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021959996", "@fin": "2013-07-28", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027889935", "@fin": "2013-08-08", "@num": "R332-20-1", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027813887", "@fin": "2016-01-01", "@num": "R332-20-1", "@etat": "ABROGE", "@debut": "2013-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;

b) Les titres non cotés et les prêts sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;

c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;

" } }, "LEGIARTI000027889935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-08-08", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027889935", "URL": "article/LEGI/ARTI/00/00/27/88/99/LEGIARTI000027889935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006746037", "@num": "28", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746048", "@num": "35", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746068", "@num": "54", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672\r\n du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000029450475", "@num": "A134-4", "#text": "Code des assurances - art. 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a) Les valeurs mobilières cotées et les titres cotés de toute nature sont retenus pour le dernier cours coté au jour de l'inventaire ;

b) Les titres non cotés sont retenus pour leur valeur vénale correspondant au prix qui en serait obtenu dans des conditions normales de marché et en fonction de leur utilité pour l'entreprise ;

c) Les actions de sociétés d'investissement à capital variable et les parts de fonds communs de placement sont retenues pour le dernier prix de rachat publié au jour de l'inventaire ;

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R334-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890270", "@num": "R334-24", "#text": "Code des assurances - art. R334-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715717", "@num": "R334-26", "#text": "Code des assurances - art. R334-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749827", "@num": "R334-27", "#text": "Code des assurances - art. R334-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715710", "@num": "R334-28", "#text": "Code des assurances - art. R334-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583793", "@num": "R334-3", "#text": "Code des assurances - art. R334-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817907", "@num": "R334-4", "#text": "Code des assurances - art. R334-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749818", "@num": "R334-40", "#text": "Code des assurances - art. R334-40 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715698", "@num": "R334-41", "#text": "Code des assurances - art. R334-41 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749794", "@num": "R334-42", "#text": "Code des assurances - art. R334-42 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715686", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749783", "@num": "R334-44", "#text": "Code des assurances - art. R334-44 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890273", "@num": "R334-45", "#text": "Code des assurances - art. R334-45 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890275", "@num": "R334-46", "#text": "Code des assurances - art. R334-46 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715677", "@num": "R334-48", "#text": "Code des assurances - art. R334-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583786", "@num": "R334-5", "#text": "Code des assurances - art. R334-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817970", "@num": "R334-6", "#text": "Code des assurances - art. R334-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583780", "@num": "R334-7", "#text": "Code des assurances - art. R334-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584031", "@num": "R334-9", "#text": "Code des assurances - art. R334-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575650", "@num": "R334-9-1", "#text": "Code des assurances - art. R334-9-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576357", "@num": "R335-1", "#text": "Code des assurances - art. R335-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576367", "@num": "R335-2", "#text": "Code des assurances - art. R335-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576369", "@num": "R335-3", "#text": "Code des assurances - art. R335-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576371", "@num": "R335-4", "#text": "Code des assurances - art. R335-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576373", "@num": "R335-5", "#text": "Code des assurances - art. R335-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576377", "@num": "R335-6", "#text": "Code des assurances - art. R335-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584175", "@num": "R336-1", "#text": "Code des assurances - art. R336-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584172", "@num": "R336-5", "#text": "Code des assurances - art. R336-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576492", "@num": "R336-6", "#text": "Code des assurances - art. R336-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576494", "@num": "R336-7", "#text": "Code des assurances - art. R336-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576496", "@num": "R336-8", "#text": "Code des assurances - art. R336-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030561274", "@fin": "2999-01-01", "#text": "Chapitre II : Mesures d'adaptation pour la mise en œuvre de la directive 2009/138/CE et de ses mesures d'exécution", "@debut": "2015-05-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030561276", "@fin": "2999-01-01", "#text": "Titre Ier : MODIFICATIONS DU CODE DES ASSURANCES", "@debut": "2015-05-11" } ] }, "@cid": "JORFTEXT000030559751", "@nor": "FCPT1502022D", "@num": "2015-513", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-513 du 7 mai 2015 pris pour l'application de l'ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil sur l‘accès aux activités de l'assurance et de la réassurance et leur exercice (solvabilité II)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030559751", "@c_titre_court": "DÉCRET n°2015-513 du 7 mai 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-513 du 7 mai 2015 pris pour l'application de l'ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil sur l‘accès aux activités de l'assurance et de la réassurance et leur exercice (solvabilité II)", "@debut": "2015-05-11", "@id_txt": "LEGITEXT000030561239", "@c_titre_court": "DÉCRET n°2015-513 du 7 mai 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-05-10", "@date_signature": "2015-05-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030561323", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030560432", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Section IX : Dispositions spécifiques aux actifs des comptabilité auxiliaire d'affectation, Art. R332-65, Art. R332-66\n
\n

\n
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A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Dispositions générales., Art. R331-1-1, Sct. Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation., Art. R331-4, Art. R331-5, Art. R331-5-1, Art. R331-5-2, Art. R331-5-3, Art. R331-5-4, Sct. Section III : Provisions techniques des autres opérations d'assurance., Art. R331-6, Sct. Paragraphe 1 : Provision mathématique des rentes, Art. R331-7, Sct. Paragraphe 3 : Provision pour sinistres restant à payer., Art. R331-15, Art. R331-16, Art. R331-17, Art. R331-18, Art. R331-26, Sct. Paragraphe 5 : Dispositions supplémentaires concernant la coassurance communautaire., Art. R331-31, Sct. Paragraphe 7 : Dispositions particulières relatives à l'assurance-crédit., Art. R331-33, Art. R331-34, Art. R331-35, Sct. Section IV : Provisions techniques des opérations de réassurance., Art. R331-36\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R335-1, Art. R336-6, Art. R335-2, Art. R336-7, Art. R335-3, Art. R336-8, Art. R335-4, Art. R335-5, Art. R335-6, Sct. Chapitre VI : Contrôle interne et états à produire par les entreprises, Art. R336-1, Art. R336-5\n
\n

\n
\n
\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-10-1, Art. R332-10-2, Art. R332-10-3, Sct. Chapitre III : Revenu des placements., Art. R333-1, Art. R333-2\n
\n

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\n
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-17, Art. R332-35\n
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\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-50\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-59, Art. R332-60, Art. R332-61, Art. R332-62, Art. R332-63\n
\n

\n
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R334-3, Art. R334-1, Art. R334-5, Art. R334-7\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité\"., Sct. Chapitre Ier : Les engagements réglementés., Art. R331-1, Art. R331-2, Art. R331-3\n
\n

\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-3, Art. R332-1, Art. R332-1-2, Art. R332-2, Art. R332-3-1\n
\n

\n
\n
\n
\n
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-3-2, Art. R332-5\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-14, Art. R332-13, Art. R332-16\n
\n

\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-18, Art. R332-33\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section V : Règles particulières à certaines entreprises d'assurance étrangères., Art. R332-37, Art. R332-38, Art. R332-39, Art. R332-40, Art. R332-41, Art. R332-42, Art. R332-43, Art. R332-44\n
\n

\n
\n
\n
\n
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A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R334-2, Art. R334-4, Art. R334-6, Art. R334-10, Art. R334-12, Art. R334-14, Art. R334-16, Art. R334-18, Art. R334-20, Sct. Section V : Vérification de solvabilité globale des entreprises d'assurance, Art. R334-22, Art. R334-23, Art. R334-24, Sct. Section VI : Dispositions relatives à la marge de solvabilité des entreprises de réassurance, Sct. Paragraphe 1er : Constitution de la marge de solvabilité, Art. R334-26, Sct. Paragraphe 2 : Exigence de marge de solvabilité, Art. R334-27, Art. R334-28, Sct. Section IX : Dispositions relatives à la surveillance complémentaire des groupes d'assurances., Art. R334-40, Art. R334-41, Art. R334-42, Art. R334-43, Art. R334-44, Art. R334-45, Art. R334-46, Sct. Section X : Dispositions relatives à la surveillance complémentaire des entités réglementées appartenant à un conglomérat financier., Art. R334-48\n
\n

\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R334-9, Art. R334-11, Art. R334-13, Art. R334-15, Art. R334-15-1, Art. R334-17, Art. R334-19, Sct. Section IV : La marge de solvabilité des entreprises mixtes exerçant à la fois les opérations mentionnées aux 1° et 2° de l'article L. 310-1, Art. R334-21, Sct. Chapitre V : Mesures de sauvegarde relatives aux entreprises d'assurance.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R334-9-1\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
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\n
" } }, "LEGIARTI000027891148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-10-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000027891148", "URL": "article/LEGI/ARTI/00/00/27/89/11/LEGIARTI000027891148.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019737367", "@num": "9", "#text": "Décret n°2008-1154\r\n du 7 novembre 2008 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000019735760", "@nortexte": "ECET0825899D", "@numtexte": "2008-1154", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000027891082", "@num": "R332-10-3", "#text": "Code des assurances - art. R332-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019749667", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions applicables aux entreprises de réassurance.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175708", "@fin": "2999-01-01", "#text": "Section I : Eléments d'actif admis en représentation des engagements réglementés.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027891148", "@fin": "2016-01-01", "@num": "R332-10-2", "@etat": "ABROGE", "@debut": "2008-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises de réassurance mentionnées au 1° du III de l'article L. 310-1-1 représentent leurs engagements réglementés par des actifs qui tiennent compte de la nature, du montant et de la durée de ces engagements, de manière à garantir la liquidité, la sécurité, le rendement, la congruence et le caractère suffisant des placements qu'elles réalisent.

Elles veillent en particulier à ce que les actifs soient diversifiés et correctement répartis et leur permettent de réagir convenablement à des fluctuations de la situation économique et en particulier à l'évolution des marchés financiers et immobiliers ou à des catastrophes majeures. Les entreprises évaluent l'incidence de conditions de marché irrégulières sur leurs actifs et diversifie leurs actifs de façon à réduire cette incidence.

Elles veillent également à ce que les placements en actifs non négociés sur un marché financier réglementé soient, en toutes circonstances, maintenus à des niveaux prudents.

Ces entreprises peuvent investir dans des instruments financiers à terme dans la mesure où ces derniers contribuent à réduire les risques d'investissement ou à permettre une gestion efficace du portefeuille. Ces instruments sont évalués de manière prudente, en tenant compte des actifs sous-jacents, et sont inclus dans l'évaluation des actifs de l'institution. Les entreprises doivent également éviter une exposition excessive aux risques liés à une contrepartie unique et à d'autres opérations dérivées.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000027813887", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027889935", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006816632", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021959996", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006816630", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030561323", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000019737367", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006816631", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000019749631", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019749631", "liens_entrants": true }

Article R332-30 AUTONOME ABROGE, en vigueur du 10/11/2008 au 01/01/2016 (Code des assurances)