{ "article": { "LEGIARTI000020043986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R322-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000020043986", "URL": "article/LEGI/ARTI/00/00/20/04/39/LEGIARTI000020043986.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020036279", "@num": "1", "#text": "Décret n°2008-1437 du 22 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020009293", "@nortexte": "ECET0830381D", "@numtexte": "2008-1437", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000006229025", "@num": "L232-11", "#text": "Code de commerce - art. L232-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229031", "@num": "L232-12", "#text": "Code de commerce - art. L232-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020037142", "@num": "R331-5-4", "#text": "Code des assurances - art. R331-5-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019749432", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions relatives aux entreprises d'assurance.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175522", "@fin": "2008-11-10", "#text": "Section II : Sociétés anonymes d'assurance et de capitalisation.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000019749434", "@fin": "2999-01-01", "#text": "Section II : Sociétés anonymes d'assurance, de capitalisation et de réassurance.", "@debut": "2008-11-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158351", "@fin": "2999-01-01", "#text": "Chapitre II : Règles de constitution et de fonctionnement", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143146", "@fin": "2999-01-01", "#text": "Titre II : Régime administratif", "@debut": "1976-07-21" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006812842", "@fin": "1991-06-28", "@num": "R*322-6", "@etat": "TRANSFERE", "@debut": "1984-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043986", "@fin": "2016-01-01", "@num": "R322-6", "@etat": "MODIFIE", "@debut": "2008-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584481", "@fin": "2999-01-01", "@num": "R322-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le report de charge constitué en vertu de l'article R. 331-5-4 est déduit du bénéfice distribuable mentionné à l'article L. 232-11 du code de commerce. Il est également déduit du bénéfice défini au deuxième alinéa de l'article L. 232-12 du même code.

" } }, "LEGIARTI000020036279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020036279", "URL": "article/LEGI/ARTI/00/00/20/03/62/LEGIARTI000020036279.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020043986", "@num": "R322-6", "#text": "Code des assurances - art. R322-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043984", "@num": "R322-73", "#text": "Code des assurances - art. R322-73 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020036275", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS APPLICABLES AUX ENTREPRISES RELEVANT DU CODE DES ASSURANCES", "@debut": "2008-12-31" } ] }, "@cid": "JORFTEXT000020009293", "@nor": "ECET0830381D", "@num": "2008-1437", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1437 du 22 décembre 2008 portant diverses dispositions prudentielles applicables aux organismes d'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020009293", "@c_titre_court": "Décret n°2008-1437 du 22 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1437 du 22 décembre 2008 portant diverses dispositions prudentielles applicables aux organismes d'assurance", "@debut": "2008-12-31", "@id_txt": "LEGITEXT000020036269", "@c_titre_court": "Décret n°2008-1437 du 22 décembre 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-12-30", "@date_signature": "2008-12-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020036279", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020009302", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code des assurances
\nArt. R322-6, Art. R322-73\n
\n

\n
" } }, "LEGIARTI000020044017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-5-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000020044017", "URL": "article/LEGI/ARTI/00/00/20/04/40/LEGIARTI000020044017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020036287", "@num": "5", "#text": "Décret n°2008-1437 du 22 décembre 2008 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020009293", "@nortexte": "ECET0830381D", "@numtexte": "2008-1437", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@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": "LEGIARTI000020215782", "@num": "A331-27", "#text": "Code des assurances - art. A331-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021542174", "@num": "Annexe art. A344-3 (suite 4)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 4) (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043986", "@num": "R322-6", "#text": "Code des assurances - art. R322-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888603", "@num": "R322-73", "#text": "Code des assurances - art. R322-73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020044001", "@num": "R323-1-2", "#text": "Code des assurances - art. R323-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816248", "@num": "R331-5-1", "#text": "Code des assurances - art. R331-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175703", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158671", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583547", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les engagements réglementés", "@debut": "2016-01-01" } ] }, "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": "LEGIARTI000020044017", "@fin": "2016-01-01", "@num": "R331-5-4", "@etat": "ABROGE", "@debut": "2008-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque les conditions mentionnées au 1° du I de l'article R. 331-5-1 sont respectées, la charge constituée par la dotation à la provision pour risque d'exigibilité mentionnée à l'article R. 331-5-1 peut être étalée dans des conditions précisées par arrêté du ministre chargé de l'économie. Le report de charge consécutif à cet étalement ne peut toutefois pas conduire à ce que la charge totale relative au provisionnement de la moins-value latente globale mentionnée à l'article R. 331-5-1 pour un exercice donné soit supportée sur plus de huit exercices consécutifs, à compter de l'exercice où cette moins-value latente globale a été constatée.
\n
Lorsqu'une provision pour risque d'exigibilité est constituée dans une comptabilité auxiliaire d'affectation établie en vertu du présent code, le report de la charge est constaté dans les comptes de l'entreprise et n'affecte pas cette comptabilité auxiliaire." } } }, "article_lien": [ { "article_id": "LEGIARTI000020044017", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000020043986", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020036279", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000020043986", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020043986", "liens_entrants": true }

Article R322-6 AUTONOME MODIFIE, en vigueur du 31/12/2008 au 01/01/2016 (Code des assurances)