{ "article": { "LEGIARTI000020014116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020014116", "URL": "article/LEGI/ARTI/00/00/20/01/41/LEGIARTI000020014116.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020014337", "@num": "Annexe à l'article A931-10-14", "#text": "Code de la sécurité sociale. - art. Annexe à l'article A931-10-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019997263", "@nor": "SJSS0830954A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 22 décembre 2008 relatif à la provision pour aléas financiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019997263", "@c_titre_court": "Arrêté du 22 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Arrêté du 22 décembre 2008 relatif à la provision pour aléas financiers", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020014106", "@c_titre_court": "Arrêté du 22 décembre 2008" } ], "@ministere": "Ministère de la santé, de la jeunesse, des sports et de la vie associative", "@date_publi": "2008-12-28", "@date_signature": "2008-12-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020014116", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019997278", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
Art. Annexe à l'article A931-10-14
\n

\n
" } }, "LEGIARTI000020014337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe à l'article A931-10-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020014337", "URL": "article/LEGI/ARTI/00/00/20/01/43/LEGIARTI000020014337.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020014116", "@num": "5", "#text": "Arrêté du 22 décembre 2008 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000019997263", "@nortexte": "SJSS0830954A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000006735027", "@num": "A931-10-14", "#text": "Code de la sécurité sociale. - art. A931-10-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106026", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020014337", "@fin": "2999-01-01", "@num": "Annexe à l'article A931-10-14", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour le calcul du b du 1° de l'article A. 931-10-14, le tableau suivant pourra être utilisé pour le calcul des taux de rendement par échéance :
\n
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n	\n \n	\n EXERCICE N \n	\n N + 1 \n	\n k = N + i \n pour i = 2, 3, 4 et 5 \n	\n k = N + i pour i ¹ 5 \n
\n Obligations \n	\n (A) \n	\n A (N) \n	\n A (N + 1) \n	\n A (k) \n	\n A (k) \n
\n Obligations amorties et arrivées à terme dans l'année \n	\n (B) \n	\n \n \n	\n A (N + 1)-A (N) \n	\n B (k) = A (k)-A (k-1) \n	\n B (k) = A (k)-A (k-1) \n
\n Coupons de l'année \n	\n (C) = TME * (A) \n	\n \n \n	\n A (N + 1) * TME \n	\n C (k) = A (k) * TME \n	\n C (k) = A (k) * TME \n
\n Coupons et réinvestissements d'obligations capitalisés \n	\n (D) \n	\n \n \n	\n B (N + 1) * (1 + 75 % * TME) \n	\n D (k) = (B (k) + C (k-1) + \n D (k-1) * (1 + 75 % * TME) \n	\n D (k) = (B (k) + C (k-1) + \n D (k-1) * (1 + 60 % * TME) \n
\n Autres actifs \n	\n (E) \n	\n E (N) \n	\n E (N) * (1 + 75 % * TME) \n	\n E (k) = E (k-1) * \n (1 + 75 % * TME) \n	\n E (k) = E (k-1) * \n (1 + 60 % * TME) \n
\n Total actif \n	\n (F) = (A) + (C) \n + (D) + (E) \n	\n F (N) \n	\n F (N + 1) \n	\n F (k) \n	\n F (k) \n
\n Rendement \n	\n (G) \n	\n \n \n	\n F (N + 1) / F (N)-1 \n	\n F (k) / F (k-1)-1 \n	\n F (k) / F (k-1)-1

\n\n

\n
\n
\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020014337", "cible": true, "cidtexte": "JORFTEXT000019997263", "id": "LEGIARTI000020014116", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020014116", "liens_entrants": true }

Article 5 ENTIEREMENT_MODIF (Arrêté du 22 décembre 2008 relatif à la provision pour aléas financiers)