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Les modalités d'établissement du bilan, du compte de résultat et de l'annexe sont déterminées par un règlement de l'Autorité des normes comptables.

" } }, "LEGIARTI000020138799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020138799", "URL": "article/LEGI/ARTI/00/00/20/13/87/LEGIARTI000020138799.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020142735", "@num": "180", "#text": "Décret n°62-1587 du 29 décembre 1962 - art. 180 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000020142733", "@num": "216", "#text": "Décret n°62-1587 du 29 décembre 1962 - art. 216 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000020142730", "@num": "218", "#text": "Décret n°62-1587 du 29 décembre 1962 - art. 218 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "LEGIARTI000020142727", "@num": "28", "#text": "Décret n°69-535 du 21 mai 1969 - art. 28 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000876603", "@numtexte": "69-535", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-05-21" }, { "@id": "LEGIARTI000020142725", "@num": "7", "#text": "Décret n°73-645 du 18 juin 1973 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000858263", "@numtexte": "73-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-18" }, { "@id": "LEGIARTI000020142874", "@num": "1", "#text": "Arrêté du 16 octobre 1980 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000861968", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-10-16" }, { "@id": "LEGIARTI000020142723", "@num": "7", "#text": "Décret n°81-536 du 12 mai 1981 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516314", "@numtexte": "81-536", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "LEGIARTI000020142721", "@num": "2", "#text": "Décret n°85-666 du 3 juillet 1985 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886829", "@numtexte": "85-666", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-03" }, { "@id": "LEGIARTI000020142870", "@num": "1", "#text": "Arrêté du 1 juin 1992 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000724409", "@nortexte": "MENZ9202555A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-01" }, { "@id": "LEGIARTI000020142894", "@num": "4", "#text": "Arrêté du 6 mai 1993 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000361484", "@nortexte": "ECOT9320002A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-06" }, { "@id": "LEGIARTI000020142714", "@num": "44", "#text": "Décret n°94-39 du 14 janvier 1994 - art. 44 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000543840", "@nortexte": "RESK9301635D", "@numtexte": "94-39", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-14" }, { "@id": "LEGIARTI000020142892", "@num": "Annexe art. 15", "#text": "Arrêté du 21 décembre 1994 - art. 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Dans tous les textes législatifs et réglementaires, les références au Conseil national de la comptabilité ou au Comité de la réglementation comptable sont remplacées par la référence à l'Autorité des normes comptables.

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A932-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031796555", "@num": "A932-7", "#text": "Code de la sécurité sociale. - art. A932-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897046", "@num": "A933-1", "#text": "Code de la sécurité sociale. - art. A933-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897051", "@num": "A933-2", "#text": "Code de la sécurité sociale. - art. A933-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898894", "@num": "A941-1-1", "#text": "Code de la sécurité sociale. - art. A941-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898903", "@num": "A941-1-2", "#text": "Code de la sécurité sociale. - art. A941-1-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142979", "@num": "A941-1-3", "#text": "Code de la sécurité sociale. - art. A941-1-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897113", "@num": "A951-1", "#text": "Code de la sécurité sociale. - art. A951-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897119", "@num": "A951-3-1", "#text": "Code de la sécurité sociale. - art. A951-3-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897126", "@num": "A951-3-2", "#text": "Code de la sécurité sociale. - art. A951-3-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031807989", "@num": "A951-3-3", "#text": "Code de la sécurité sociale. - art. A951-3-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031740543", "@nor": "FCPS1531571A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 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": "JORFTEXT000031740543", "@c_titre_court": "Arrêté du 30 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 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": "2016-01-01", "@id_txt": "LEGITEXT000031791797", "@c_titre_court": "Arrêté du 30 décembre 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-12-31", "@date_signature": "2015-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031791801", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031740544", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A951-3-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Sous-section 2 : Commission paritaire, consultation des intéressés par l'employeur et assemblée générale\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Sous-section 3 : Régime prudentiel et financier, Art. A931-4-5\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 5 : Redressement, mesure de sauvegarde et d'assainissement, dissolution et liquidation, Art. A931-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 10 : Régime financier, Sct. Sous-section 2 : Marge de solvabilité des institutions de prévoyance non-vie, Art. A931-10-1, Sct. Sous-section 3 : Marge de solvabilité des institutions de prévoyance vie, Art. A931-10-2, Art. A931-10-3, Sct. Sous-section 6 : Provisions techniques des opérations non vie, Art. A931-10-4, Art. A931-10-5, Art. A931-10-6, Art. A931-10-7, Art. A931-10-8, Art. A931-10-9, Sct. Sous-section 7 : Provisions techniques des opérations vie, Art. A931-10-10, Art. A931-10-11, Art. A931-10-12, Art. A931-10-13, Art. A931-10-14, Art. A931-10-15, Art. A931-10-16, Art. A931-10-17, Art. A931-10-18, Art. A931-10-18-1, Art. A931-10-18-2, Sct. Sous-section 8 : Réglementation des placements et autres éléments d'actifs, Art. A931-10-19, Art. A931-10-20, Art. A931-10-21, Art. A931-10-22, Art. A931-10-23, Art. A931-10-24\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A932-3-11, Art. A932-3-12, Art. A932-3-13, Art. A932-3-14, Art. A932-3-15\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A932-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A931-2-1, Art. A931-2-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Sous-section 2 : Gouvernance, Sct. Paragraphe 4 : Conventions réglementées, Sct. Paragraphe 5 : Dispositions générales et attributions de la commission paritaire, de l'employeur et de l'assemblée générale, Art. A931-3-10, Art. A931-3-12, Art. A931-3-13, Art. A931-3-14, Art. A931-3-15, Art. A931-3-16, Art. A931-3-17, Art. A931-3-11, Sct. Paragraphe 6 : Composition et fonctionnement des assemblées générales, Art. A931-3-18, Art. A931-3-19, Art. A931-3-20, Art. A931-3-21, Art. A931-3-22, Art. A931-3-23, Art. A931-3-24, Art. A931-3-25, Art. A931-3-26, Art. A931-3-27, Art. A931-3-28, Art. A931-3-29, Art. A931-3-30, Art. A931-3-31\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A931-11-10, Art. A932-3-4, Art. A932-3-7, Art. A932-3-9\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Chapitre 4 : Lutte contre le blanchiment de capitaux et le financement du terrorisme\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A931-11-1, Art. A931-11-2, Art. A931-11-3, Art. A931-11-4, Art. A931-11-5, Art. A931-11-6, Art. A931-11-7, Art. A931-11-8, Art. A931-11-9, Art. A931-11-11, Art. A931-11-12, Art. A931-11-13, Art. A931-11-14, Art. A931-11-15, Art. A931-11-16, Art. A931-11-17, Art. A931-11-18, Art. A931-11-19, Art. A931-11-20, Art. A931-11-21\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. A932-6\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 1 : Surveillance complémentaire des institutions de prévoyance faisant partie d'un groupe, Art. A933-1, Art. A933-2, Art. A941-1-1, Art. A941-1-2, Art. A941-1-3, Art. A951-1, Sct. Chapitre 3 : Attributions particulières de l'Autorité de contrôle, Art. A951-3-1, Art. A951-3-2\n
\n

\n
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Article A941-1-3 AUTONOME ABROGE, en vigueur du 24/01/2009 au 01/01/2016 (Code de la sécurité sociale)