{ "article": { "LEGIARTI000021960275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021960275", "URL": "article/LEGI/ARTI/00/00/21/96/02/LEGIARTI000021960275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006213064", "@num": "5", "#text": "Décret n°2002-970 du 4 juillet 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000232065", "@nortexte": "ECOT0294988D", "@numtexte": "2002-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-07-04" }, { "@id": "LEGIARTI000027779473", "@num": "16", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@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": "LEGIARTI000042071879", "@num": "1", "#text": "Décret n°2020-830 du 1er juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042071021", "@nortexte": "TRER2014997D", "@numtexte": "2020-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-01" }, { "@id": "LEGIARTI000048455899", "@num": "D594-18", "#text": "Code de l'environnement - art. D594-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048455949", "@num": "D594-6", "#text": "Code de l'environnement - art. D594-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819222", "@num": "R336-1", "#text": "Code des assurances - art. R336-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819252", "@fin": "2006-03-14", "@num": "R336-3", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006819253", "@fin": "2003-08-02", "@num": "R336-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819254", "@fin": "2005-12-16", "@num": "R336-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819255", "@fin": "2010-01-23", "@num": "R336-3", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960275", "@fin": "2013-07-28", "@num": "R336-3", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027890289", "@fin": "2999-01-01", "@num": "R336-3", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'elle utilise pour la première fois des instruments financiers à terme, l'entreprise d'assurance en informe préalablement l'Autorité de contrôle prudentiel.

\n
" } }, "LEGIARTI000006819222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-07", "DATE_DEBUT": "2002-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006819222", "URL": "article/LEGI/ARTI/00/00/06/81/92/LEGIARTI000006819222.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X336R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006213062", "@num": "3", "#text": "Décret n°2002-970 du 4 juillet 2002 - art. 3 () JORF 11 juillet 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000232065", "@nortexte": "ECOT0294988D", "@numtexte": "2002-970", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-07-04" }, { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000021632540", "@num": "A310-9", "#text": "Code des assurances - art. A310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028316295", "@num": "A332-2", "#text": "Code des assurances - art. A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise d'assurance est tenue de disposer en permanence d'un contrôle interne de la gestion de ses placements.
\n
Le conseil d'administration ou le conseil de surveillance approuve au moins annuellement les lignes directrices de la politique de placement et se prononce notamment sur la qualité des actifs, les opérations sur instruments financiers à terme et le choix des intermédiaires financiers.
\n
Un rapport sur la politique de placement lui est soumis au moins annuellement. Il détaille dans ce cadre :
\n
a) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;
\n
b) Le dispositif interne de contrôle de la gestion des placements : répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi ; délégations de pouvoir ; diffusion de l'information ; procédures internes de contrôle ; audit interne ;
\n
c) La structure des différents portefeuilles de placements, par type et par catégories, ainsi que les résultats obtenus sur les placements correspondants.
\n
Ce rapport peut être inclus dans le rapport de solvabilité mentionné à l'article L. 322-2-4.
" } }, "LEGIARTI000006819223": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-03-14", "DATE_DEBUT": "2005-01-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006819223", "URL": "article/LEGI/ARTI/00/00/06/81/92/LEGIARTI000006819223.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X336R001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000259673", "#text": "Décret 2005-8 2005-01-05 art. 4 3° JORF 7 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259673", "@nortexte": "ECOT0495155D", "@numtexte": "2005-8", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-05" }, { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000021632540", "@num": "A310-9", "#text": "Code des assurances - art. A310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028316295", "@num": "A332-2", "#text": "Code des assurances - art. A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise d'assurance est tenue de disposer en permanence d'un contrôle interne de la gestion de ses placements.
\n
Le conseil d'administration ou le conseil de surveillance approuve au moins annuellement les lignes directrices de la politique de placement et se prononce notamment sur la qualité des actifs, les opérations sur instruments financiers à terme et le choix des intermédiaires financiers.
\n
Un rapport sur la politique de placement lui est soumis au moins annuellement. Il détaille dans ce cadre :
\n
a) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;
\n
b) Le dispositif interne de contrôle de la gestion des placements : répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi ; délégations de pouvoir ; diffusion de l'information ; procédures internes de contrôle ; audit interne ;
\n
c) La structure des différents portefeuilles de placements, par type et par catégories, ainsi que les résultats obtenus sur les placements correspondants.
\n
Ce rapport peut être inclus dans le rapport de solvabilité mentionné à l'article L. 322-2-4.
\n
Les dispositions du présent article sont applicables aux entreprises mentionnées au 1° de l'article L. 310-2 ainsi qu'aux succursales des entreprises étrangères mentionnées aux 3° et 4° de l'article L. 310-2. Pour ces dernières, le mandataire général représentant la société est substitué au conseil d'administration ou de surveillance.
" } }, "LEGIARTI000006819224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-10", "DATE_DEBUT": "2006-03-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006819224", "URL": "article/LEGI/ARTI/00/00/06/81/92/LEGIARTI000006819224.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X336R001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006249857", "@num": "4", "#text": "Décret n°2006-287 du 13 mars 2006 - art. 4 () JORF 14 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000818944", "@nortexte": "ECOT0595148D", "@numtexte": "2006-287", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce. - art. L225-37 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce. - art. L225-68 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632540", "@num": "A310-9", "#text": "Code des assurances - art. A310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028316295", "@num": "A332-2", "#text": "Code des assurances - art. A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798780", "@num": "L334-2", "#text": "Code des assurances - art. L334-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798831", "@num": "L334-5", "#text": "Code des assurances - art. L334-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818826", "@num": "R334-40", "#text": "Code des assurances - art. R334-40 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818915", "@num": "R334-45", "#text": "Code des assurances - art. R334-45 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819179", "@num": "R334-52", "#text": "Code des assurances - art. R334-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819307", "@num": "R336-5", "#text": "Code des assurances - art. R336-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute entreprise mentionnée à l'article L. 310-1 est tenue de mettre en place un dispositif permanent de contrôle interne.
\n
Le conseil d'administration ou le conseil de surveillance approuve, au moins annuellement, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle des assurances et des mutuelles.
\n
1° La première partie de ce rapport détaille les conditions de préparation et d'organisation des travaux du conseil d'administration ou du conseil de surveillance et, le cas échéant, les limitations apportées par le conseil d'administration aux pouvoirs du directeur général dans l'exercice de ses fonctions.
\n
Toutefois, les entreprises faisant appel public à l'épargne ne sont pas tenues de fournir ces éléments lorsqu'elles transmettent à l'Autorité de contrôle des assurances et des mutuelles le rapport mentionné, selon les cas, à l'article L. 225-37 ou à l'article L. 225-68 du code de commerce.
\n
2° La seconde partie de ce rapport détaille :
\n
a) Les objectifs, la méthodologie, la position et l'organisation générale du contrôle interne au sein de l'entreprise ; les mesures prises pour assurer l'indépendance et l'efficacité du contrôle interne et notamment la compétence et l'expérience des équipes chargées de le mettre en oeuvre, ainsi que les suites données aux recommandations des personnes ou instances chargées du contrôle interne ;
\n
b) Les procédures permettant de vérifier que les activités de l'entreprise sont menées selon les politiques et stratégies établies par les organes dirigeants et les procédures permettant de vérifier la conformité des opérations d'assurance aux dispositions législatives et réglementaires ;
\n
c) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs et de la gestion actif-passif, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;
\n
d) Le dispositif interne de contrôle de la gestion des placements, ce qui inclut la répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi, les délégations de pouvoir, la diffusion de l'information, les procédures internes de contrôle ou d'audit ;
\n
e) Les procédures et dispositifs permettant d'identifier, d'évaluer, de gérer et de contrôler les risques liés aux engagements de l'entreprise et de détenir des capitaux suffisants pour ces risques, ainsi que les méthodes utilisées pour vérifier la conformité des pratiques en matière d'acceptation et de tarification du risque, de cession en réassurance et de provisionnement des engagements réglementés à la politique de l'entreprise dans ces domaines, définie dans les rapports mentionnés à l'article L. 322-2-4 et à l'article R. 336-5 ;
\n
f) Les mesures prises pour assurer le suivi de la gestion des sinistres, le suivi des filiales, la maîtrise des activités externalisées et des modes de commercialisation des produits de l'entreprise, et les risques qui pourraient en résulter ;
\n
g) Les procédures d'élaboration et de vérification de l'information financière et comptable.
\n
Les organismes chargés d'établir et de publier les comptes consolidés ou combinés d'un groupe d'assurance au sens du 6° de l'article L. 334-2 ou d'un conglomérat financier au sens de l'article L. 334-5 soumis à la surveillance complémentaire de l'Autorité de contrôle des assurances et des mutuelles fournissent en outre un rapport décrivant également le dispositif de contrôle interne du groupe d'assurance ou du conglomérat financier.
\n
Ce rapport contient notamment une description des éléments mentionnés à l'article R. 334-40, à l'article R. 334-45 et aux III et IV de l'article R. 334-52.
\n
Les dispositions du présent article sont applicables aux entreprises mentionnées au 1° de l'article L. 310-2 ainsi qu'aux succursales des entreprises étrangères mentionnées aux 3° et 4° de l'article L. 310-2. Pour ces dernières, le mandataire général représentant la société est substitué au conseil d'administration ou de surveillance.
" } }, "LEGIARTI000019749909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-22", "DATE_DEBUT": "2008-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019749909", "URL": "article/LEGI/ARTI/00/00/19/74/99/LEGIARTI000019749909.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000019737344", "@num": "12", "#text": "Décret n°2008-1154\n du 7 novembre 2008 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000019735760", "@nortexte": "ECET0825899D", "@numtexte": "2008-1154", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-07" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce. - art. L225-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce. - art. L225-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632540", "@num": "A310-9", "#text": "Code des assurances - art. A310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028316295", "@num": "A332-2", "#text": "Code des assurances - art. A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute entreprise mentionnée à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 est tenue de mettre en place un dispositif permanent de contrôle interne.
\n
Le conseil d'administration ou le conseil de surveillance approuve, au moins annuellement, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle.
\n
1° La première partie de ce rapport détaille les conditions de préparation et d'organisation des travaux du conseil d'administration ou du conseil de surveillance et, le cas échéant, les limitations apportées par le conseil d'administration aux pouvoirs du directeur général dans l'exercice de ses fonctions.
\n
Toutefois, les entreprises faisant appel public à l'épargne ne sont pas tenues de fournir ces éléments lorsqu'elles transmettent à l'Autorité de contrôle le rapport mentionné, selon les cas, à l'article L. 225-37 ou à l'article L. 225-68 du code de commerce.
\n
2° La seconde partie de ce rapport détaille :
\n
a) Les objectifs, la méthodologie, la position et l'organisation générale du contrôle interne au sein de l'entreprise ; les mesures prises pour assurer l'indépendance et l'efficacité du contrôle interne et notamment la compétence et l'expérience des équipes chargées de le mettre en oeuvre, ainsi que les suites données aux recommandations des personnes ou instances chargées du contrôle interne ;
\n
b) Les procédures permettant de vérifier que les activités de l'entreprise sont menées selon les politiques et stratégies établies par les organes dirigeants et les procédures permettant de vérifier la conformité des opérations d'assurance ou de réassurance aux dispositions législatives et réglementaires ;
\n
c) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs et de la gestion actif-passif, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;
\n
d) Le dispositif interne de contrôle de la gestion des placements, ce qui inclut la répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi, les délégations de pouvoir, la diffusion de l'information, les procédures internes de contrôle ou d'audit ;
\n
e) Les procédures et dispositifs permettant d'identifier, d'évaluer, de gérer et de contrôler les risques liés aux engagements de l'entreprise et de détenir des capitaux suffisants pour ces risques, ainsi que les méthodes utilisées pour vérifier la conformité des pratiques en matière d'acceptation et de tarification du risque, de cession en réassurance et de provisionnement des engagements réglementés à la politique de l'entreprise dans ces domaines, définie dans les rapports mentionnés à l'article L. 322-2-4 et à l'article R. 336-5 ;
\n
f) Les mesures prises pour assurer le suivi de la gestion des sinistres, le suivi des filiales, la maîtrise des activités externalisées et des modes de commercialisation des produits de l'entreprise, et les risques qui pourraient en résulter ;
\n
g) Les procédures d'élaboration et de vérification de l'information financière et comptable.
\n
Les organismes chargés d'établir et de publier les comptes consolidés ou combinés d'un groupe d'assurance au sens du 6° de l'article L. 334-2 ou d'un conglomérat financier au sens de l'article L. 334-5 soumis à la surveillance complémentaire de l'Autorité de contrôle fournissent en outre un rapport décrivant également le dispositif de contrôle interne du groupe d'assurance ou du conglomérat financier.
\n
Ce rapport contient notamment une description des éléments mentionnés à l'article R. 334-40, à l'article R. 334-45 et aux III et IV de l'article R. 334-52.
\n
Les dispositions du présent article sont applicables aux entreprises mentionnées au 1° de l'article L. 310-2 aux entreprises mentionnées au 1° du III de l'article L. 310-1-1 ainsi qu'aux succursales des entreprises étrangères mentionnées aux 3° et 4° de l'article L. 310-2. Pour ces dernières, le mandataire général représentant la société est substitué au conseil d'administration ou de surveillance.
" } }, "LEGIARTI000020644345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000020644345", "URL": "article/LEGI/ARTI/00/00/20/64/43/LEGIARTI000020644345.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000020640404", "@num": "8", "#text": "Décret n°2009-557\n du 19 mai 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000020639614", "@nortexte": "ECET0825538D", "@numtexte": "2009-557", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-19" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. L225-37", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632540", "@num": "A310-9", "#text": "Code des assurances - art. A310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028316295", "@num": "A332-2", "#text": "Code des assurances - art. A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798780", "@num": "L334-2", "#text": "Code des assurances - art. L334-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798831", "@num": "L334-5", "#text": "Code des assurances - art. L334-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818826", "@num": "R334-40", "#text": "Code des assurances - art. R334-40", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818915", "@num": "R334-45", "#text": "Code des assurances - art. R334-45", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819179", "@num": "R334-52", "#text": "Code des assurances - art. R334-52", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819307", "@num": "R336-5", "#text": "Code des assurances - art. 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R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute entreprise mentionnée à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 est tenue de mettre en place un dispositif permanent de contrôle interne.
\n
Le conseil d'administration ou le conseil de surveillance approuve, au moins annuellement, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle.
\n
1° La première partie de ce rapport détaille les conditions de préparation et d'organisation des travaux du conseil d'administration ou du conseil de surveillance et, le cas échéant, les limitations apportées par le conseil d'administration aux pouvoirs du directeur général dans l'exercice de ses fonctions.
\n
Toutefois, les entreprises dont les titres financiers sont admis aux négociations sur un marché réglementé ne sont pas tenues de fournir ces éléments lorsqu'elles transmettent à l'Autorité de contrôle le rapport mentionné, selon les cas, à l'article L. 225-37 ou à l'article L. 225-68 du code de commerce.
\n
2° La seconde partie de ce rapport détaille :
\n
a) Les objectifs, la méthodologie, la position et l'organisation générale du contrôle interne au sein de l'entreprise ; les mesures prises pour assurer l'indépendance et l'efficacité du contrôle interne et notamment la compétence et l'expérience des équipes chargées de le mettre en oeuvre, ainsi que les suites données aux recommandations des personnes ou instances chargées du contrôle interne ;
\n
b) Les procédures permettant de vérifier que les activités de l'entreprise sont menées selon les politiques et stratégies établies par les organes dirigeants et les procédures permettant de vérifier la conformité des opérations d'assurance ou de réassurance aux dispositions législatives et réglementaires ;
\n
c) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs et de la gestion actif-passif, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;
\n
d) Le dispositif interne de contrôle de la gestion des placements, ce qui inclut la répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi, les délégations de pouvoir, la diffusion de l'information, les procédures internes de contrôle ou d'audit ;
\n
e) Les procédures et dispositifs permettant d'identifier, d'évaluer, de gérer et de contrôler les risques liés aux engagements de l'entreprise et de détenir des capitaux suffisants pour ces risques, ainsi que les méthodes utilisées pour vérifier la conformité des pratiques en matière d'acceptation et de tarification du risque, de cession en réassurance et de provisionnement des engagements réglementés à la politique de l'entreprise dans ces domaines, définie dans les rapports mentionnés à l'article L. 322-2-4 et à l'article R. 336-5 ;
\n
f) Les mesures prises pour assurer le suivi de la gestion des sinistres, le suivi des filiales, la maîtrise des activités externalisées et des modes de commercialisation des produits de l'entreprise, et les risques qui pourraient en résulter ;
\n
g) Les procédures d'élaboration et de vérification de l'information financière et comptable.
\n
Les organismes chargés d'établir et de publier les comptes consolidés ou combinés d'un groupe d'assurance au sens du 6° de l'article L. 334-2 ou d'un conglomérat financier au sens de l'article L. 334-5 soumis à la surveillance complémentaire de l'Autorité de contrôle fournissent en outre un rapport décrivant également le dispositif de contrôle interne du groupe d'assurance ou du conglomérat financier.
\n
Ce rapport contient notamment une description des éléments mentionnés à l'article R. 334-40, à l'article R. 334-45 et aux III et IV de l'article R. 334-52.
\n
Les dispositions du présent article sont applicables aux entreprises mentionnées au 1° de l'article L. 310-2 aux entreprises mentionnées au 1° du III de l'article L. 310-1-1 ainsi qu'aux succursales des entreprises étrangères mentionnées aux 3° et 4° de l'article L. 310-2. Pour ces dernières, le mandataire général représentant la société est substitué au conseil d'administration ou de surveillance.
" } }, "LEGIARTI000021631261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-06", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021631261", "URL": "article/LEGI/ARTI/00/00/21/63/12/LEGIARTI000021631261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000021626429", "@num": "1", "#text": "Décret n°2009-1698\n du 29 décembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021561228", "@nortexte": "ECET0920535D", "@numtexte": "2009-1698", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-29" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. 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A332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798780", "@num": "L334-2", "#text": "Code des assurances - art. L334-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798831", "@num": "L334-5", "#text": "Code des assurances - art. L334-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818826", "@num": "R334-40", "#text": "Code des assurances - art. R334-40", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818915", "@num": "R334-45", "#text": "Code des assurances - art. R334-45", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819179", "@num": "R334-52", "#text": "Code des assurances - art. R334-52", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. R336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819307", "@num": "R336-5", "#text": "Code des assurances - art. R336-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039628787", "@num": "R391-1", "#text": "Code des assurances - art. 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Toute entreprise mentionnée à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 est tenue de mettre en place un dispositif permanent de contrôle interne.

Le conseil d'administration ou le conseil de surveillance approuve, au moins annuellement, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle.

1° La première partie de ce rapport détaille les conditions de préparation et d'organisation des travaux du conseil d'administration ou du conseil de surveillance et, le cas échéant, les limitations apportées par le conseil d'administration aux pouvoirs du directeur général dans l'exercice de ses fonctions.

Toutefois, les entreprises dont les titres financiers sont admis aux négociations sur un marché réglementé ne sont pas tenues de fournir ces éléments lorsqu'elles transmettent à l'Autorité de contrôle le rapport mentionné, selon les cas, à l'article L. 225-37 ou à l'article L. 225-68 du code de commerce.

2° La seconde partie de ce rapport détaille :

a) Les objectifs, la méthodologie, la position et l'organisation générale du contrôle interne au sein de l'entreprise ; les mesures prises pour assurer l'indépendance et l'efficacité du contrôle interne et notamment la compétence et l'expérience des équipes chargées de le mettre en oeuvre, ainsi que les suites données aux recommandations des personnes ou instances chargées du contrôle interne ;

b) Les procédures permettant de vérifier que les activités de l'entreprise sont menées selon les politiques et stratégies établies par les organes dirigeants et les procédures permettant de vérifier la conformité des opérations d'assurance ou de réassurance aux dispositions législatives et réglementaires ;

c) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, en particulier en ce qui concerne l'évaluation de la qualité des actifs et de la gestion actif-passif, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;

d) Le dispositif interne de contrôle de la gestion des placements, ce qui inclut la répartition interne des responsabilités au sein du personnel, les personnes chargées d'effectuer les transactions ne pouvant être également chargées de leur suivi, les délégations de pouvoir, la diffusion de l'information, les procédures internes de contrôle ou d'audit ;

e) Les procédures et dispositifs permettant d'identifier, d'évaluer, de gérer et de contrôler les risques liés aux engagements de l'entreprise et de détenir des capitaux suffisants pour ces risques, ainsi que les méthodes utilisées pour vérifier la conformité des pratiques en matière d'acceptation et de tarification du risque, de cession en réassurance et de provisionnement des engagements réglementés à la politique de l'entreprise dans ces domaines, définie dans les rapports mentionnés à l'article L. 322-2-4 et à l'article R. 336-5 ;

f) Les mesures prises pour assurer le suivi de la gestion des sinistres, le suivi des filiales, la maîtrise des activités externalisées et des modes de commercialisation des produits de l'entreprise, et les risques qui pourraient en résulter ;

g) Les procédures d'élaboration et de vérification de l'information financière et comptable ;

h) Les procédures et les mesures de contrôle interne des risques de blanchiment des capitaux et de financement du terrorisme, pour les entreprises mentionnées au 2° de l'article L. 561-2 du code monétaire et financier.

Ces procédures et mesures sont mises en œuvre dans les conditions prévues par un arrêté du ministre chargé de l'économie.

Les organismes chargés d'établir et de publier les comptes consolidés ou combinés d'un groupe d'assurance au sens du 6° de l'article L. 334-2 ou d'un conglomérat financier au sens de l'article L. 334-5 soumis à la surveillance complémentaire de l'Autorité de contrôle fournissent en outre un rapport décrivant également le dispositif de contrôle interne du groupe d'assurance ou du conglomérat financier.

Ce rapport contient notamment une description des éléments mentionnés à l'article R. 334-40, à l'article R. 334-45 et aux III et IV de l'article R. 334-52.

Les dispositions du présent article sont applicables aux entreprises mentionnées au 1° de l'article L. 310-2 aux entreprises mentionnées au 1° du III de l'article L. 310-1-1 ainsi qu'aux succursales des entreprises étrangères mentionnées aux 3° et 4° de l'article L. 310-2. Pour ces dernières, le mandataire général représentant la société est substitué au conseil d'administration ou de surveillance.

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art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779182", "@num": "13", "#text": "Arrêté du 20 février 2007 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779107", "@num": "131", "#text": "Arrêté du 20 février 2007 - art. 131 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779315", "@num": "132", "#text": "Arrêté du 20 février 2007 - art. 132 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778826", "@num": "133", "#text": "Arrêté du 20 février 2007 - art. 133 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778831", "@num": "134-1", "#text": "Arrêté du 20 février 2007 - art. 134-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779370", "@num": "134-2", "#text": "Arrêté du 20 février 2007 - art. 134-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778836", "@num": "137", "#text": "Arrêté du 20 février 2007 - art. 137 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779113", "@num": "145", "#text": "Arrêté du 20 février 2007 - art. 145 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779360", "@num": "149", "#text": "Arrêté du 20 février 2007 - art. 149 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779317", "@num": "166-2", "#text": "Arrêté du 20 février 2007 - art. 166-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779307", "@num": "178-4", "#text": "Arrêté du 20 février 2007 - art. 178-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779054", "@num": "184-2", "#text": "Arrêté du 20 février 2007 - art. 184-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779335", "@num": "19", "#text": "Arrêté du 20 février 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779362", "@num": "203-1", "#text": "Arrêté du 20 février 2007 - art. 203-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778859", "@num": "21", "#text": "Arrêté du 20 février 2007 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778806", "@num": "233", "#text": "Arrêté du 20 février 2007 - art. 233 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779189", "@num": "237-2", "#text": "Arrêté du 20 février 2007 - art. 237-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779220", "@num": "239", "#text": "Arrêté du 20 février 2007 - art. 239 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779222", "@num": "242-1", "#text": "Arrêté du 20 février 2007 - art. 242-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779319", "@num": "242-3", "#text": "Arrêté du 20 février 2007 - art. 242-3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778931", "@num": "244", "#text": "Arrêté du 20 février 2007 - art. 244 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779121", "@num": "246", "#text": "Arrêté du 20 février 2007 - art. 246 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779058", "@num": "254-1", "#text": "Arrêté du 20 février 2007 - art. 254-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779364", "@num": "254-2", "#text": "Arrêté du 20 février 2007 - art. 254-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779321", "@num": "256", "#text": "Arrêté du 20 février 2007 - art. 256 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779151", "@num": "259-3", "#text": "Arrêté du 20 février 2007 - art. 259-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779174", "@num": "26", "#text": "Arrêté du 20 février 2007 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779194", "@num": "260", "#text": "Arrêté du 20 février 2007 - art. 260 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778938", "@num": "265", "#text": "Arrêté du 20 février 2007 - art. 265 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779198", "@num": "266-1", "#text": "Arrêté du 20 février 2007 - art. 266-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778811", "@num": "267-3", "#text": "Arrêté du 20 février 2007 - art. 267-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778855", "@num": "267-4", "#text": "Arrêté du 20 février 2007 - art. 267-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779155", "@num": "268-1", "#text": "Arrêté du 20 février 2007 - art. 268-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778944", "@num": "268-2", "#text": "Arrêté du 20 février 2007 - art. 268-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779159", "@num": "268-3", "#text": "Arrêté du 20 février 2007 - art. 268-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779069", "@num": "277", "#text": "Arrêté du 20 février 2007 - art. 277 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779093", "@num": "278-2", "#text": "Arrêté du 20 février 2007 - art. 278-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778946", "@num": "278-3", "#text": "Arrêté du 20 février 2007 - art. 278-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779073", "@num": "278-4", "#text": "Arrêté du 20 février 2007 - art. 278-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778872", "@num": "28", "#text": "Arrêté du 20 février 2007 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779309", "@num": "280", "#text": "Arrêté du 20 février 2007 - art. 280 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778813", "@num": "281-1", "#text": "Arrêté du 20 février 2007 - art. 281-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778815", "@num": "282", "#text": "Arrêté du 20 février 2007 - art. 282 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779305", "@num": "285", "#text": "Arrêté du 20 février 2007 - art. 285 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778874", "@num": "29-2", "#text": "Arrêté du 20 février 2007 - art. 29-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778970", "@num": "291", "#text": "Arrêté du 20 février 2007 - art. 291 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778954", "@num": "292-3", "#text": "Arrêté du 20 février 2007 - art. 292-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779201", "@num": "296", "#text": "Arrêté du 20 février 2007 - art. 296 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779263", "@num": "297", "#text": "Arrêté du 20 février 2007 - art. 297 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779226", "@num": "3-1", "#text": "Arrêté du 20 février 2007 - art. 3-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779345", "@num": "301-1", "#text": "Arrêté du 20 février 2007 - art. 301-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778823", "@num": "302", "#text": "Arrêté du 20 février 2007 - art. 302 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779161", "@num": "304-2", "#text": "Arrêté du 20 février 2007 - art. 304-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779337", "@num": "31-2", "#text": "Arrêté du 20 février 2007 - art. 31-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779083", "@num": "31-3", "#text": "Arrêté du 20 février 2007 - art. 31-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779079", "@num": "313-4", "#text": "Arrêté du 20 février 2007 - art. 313-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778917", "@num": "326", "#text": "Arrêté du 20 février 2007 - art. 326 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779207", "@num": "327", "#text": "Arrêté du 20 février 2007 - art. 327 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778929", "@num": "331", "#text": "Arrêté du 20 février 2007 - art. 331 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778795", "@num": "334-2", "#text": "Arrêté du 20 février 2007 - art. 334-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779323", "@num": "337-4", "#text": "Arrêté du 20 février 2007 - art. 337-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779347", "@num": "343-2", "#text": "Arrêté du 20 février 2007 - art. 343-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779325", "@num": "344", "#text": "Arrêté du 20 février 2007 - art. 344 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778800", "@num": "347-1", "#text": "Arrêté du 20 février 2007 - art. 347-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778990", "@num": "347-2", "#text": "Arrêté du 20 février 2007 - art. 347-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779266", "@num": "349", "#text": "Arrêté du 20 février 2007 - art. 349 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779366", "@num": "35", "#text": "Arrêté du 20 février 2007 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779164", "@num": "350", "#text": "Arrêté du 20 février 2007 - art. 350 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779176", "@num": "351", "#text": "Arrêté du 20 février 2007 - art. 351 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779167", "@num": "352", "#text": "Arrêté du 20 février 2007 - art. 352 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778959", "@num": "355-2", "#text": "Arrêté du 20 février 2007 - art. 355-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778962", "@num": "357", "#text": "Arrêté du 20 février 2007 - art. 357 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778876", "@num": "36-1", "#text": "Arrêté du 20 février 2007 - art. 36-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779327", "@num": "361-2", "#text": "Arrêté du 20 février 2007 - art. 361-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779372", "@num": "363-1", "#text": "Arrêté du 20 février 2007 - art. 363-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779269", "@num": "363-2", "#text": "Arrêté du 20 février 2007 - art. 363-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779272", "@num": "364", "#text": "Arrêté du 20 février 2007 - art. 364 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779282", "@num": "366-3", "#text": "Arrêté du 20 février 2007 - art. 366-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779286", "@num": "367", "#text": "Arrêté du 20 février 2007 - art. 367 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779295", "@num": "372-1", "#text": "Arrêté du 20 février 2007 - art. 372-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779329", "@num": "372-2", "#text": "Arrêté du 20 février 2007 - art. 372-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779378", "@num": "373", "#text": "Arrêté du 20 février 2007 - art. 373 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779331", "@num": "374", "#text": "Arrêté du 20 février 2007 - art. 374 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779349", "@num": "375", "#text": "Arrêté du 20 février 2007 - art. 375 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779172", "@num": "379", "#text": "Arrêté du 20 février 2007 - art. 379 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778879", "@num": "38-1", "#text": "Arrêté du 20 février 2007 - art. 38-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779351", "@num": "38-3", "#text": "Arrêté du 20 février 2007 - art. 38-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778881", "@num": "38-5", "#text": "Arrêté du 20 février 2007 - art. 38-5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778992", "@num": "384-2", "#text": "Arrêté du 20 février 2007 - art. 384-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779311", "@num": "384-4", "#text": "Arrêté du 20 février 2007 - art. 384-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778793", "@num": "387-2", "#text": "Arrêté du 20 février 2007 - art. 387-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779258", "@num": "39-2", "#text": "Arrêté du 20 février 2007 - art. 39-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779010", "@num": "39-4", "#text": "Arrêté du 20 février 2007 - art. 39-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778857", "@num": "392-2", "#text": "Arrêté du 20 février 2007 - art. 392-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779333", "@num": "394", "#text": "Arrêté du 20 février 2007 - art. 394 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779178", "@num": "395-1", "#text": "Arrêté du 20 février 2007 - art. 395-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779313", "@num": "397-1", "#text": "Arrêté du 20 février 2007 - art. 397-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778868", "@num": "4-1", "#text": "Arrêté du 20 février 2007 - art. 4-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778864", "@num": "44-1", "#text": "Arrêté du 20 février 2007 - art. 44-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779339", "@num": "44-3", "#text": "Arrêté du 20 février 2007 - art. 44-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779240", "@num": "5", "#text": "Arrêté du 20 février 2007 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779391", "@num": "5-1", "#text": "Arrêté du 20 février 2007 - art. 5-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779341", "@num": "50-2", "#text": "Arrêté du 20 février 2007 - art. 50-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778883", "@num": "50-3", "#text": "Arrêté du 20 février 2007 - art. 50-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778981", "@num": "54-4", "#text": "Arrêté du 20 février 2007 - art. 54-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779184", "@num": "57-2", "#text": "Arrêté du 20 février 2007 - art. 57-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778851", "@num": "59-2", "#text": "Arrêté du 20 février 2007 - art. 59-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779180", "@num": "6", "#text": "Arrêté du 20 février 2007 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778889", "@num": "62", "#text": "Arrêté du 20 février 2007 - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778853", "@num": "68", "#text": "Arrêté du 20 février 2007 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779343", "@num": "84", "#text": "Arrêté du 20 février 2007 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778866", "@num": "86", "#text": "Arrêté du 20 février 2007 - art. 86 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779354", "@num": "89-1", "#text": "Arrêté du 20 février 2007 - art. 89-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779243", "@num": "9", "#text": "Arrêté du 20 février 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779356", "@num": "94", "#text": "Arrêté du 20 février 2007 - art. 94 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021778896", "@num": "95", "#text": "Arrêté du 20 février 2007 - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGIARTI000021779209", "@num": "Annexe I", "#text": "Arrêté du 20 février 2007 - art. Annexe I (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000791277", "@nortexte": "ECOT0614580A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-20" }, { "@id": "LEGITEXT000021778367", "#text": "Arrêté du 24 juin 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019144094", "@nortexte": "SJSS0815492A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-24" }, { "@id": "LEGIARTI000021778379", "@num": "1", "#text": "Arrêté du 24 juin 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019144094", "@nortexte": "SJSS0815492A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-24" }, { "@id": "LEGIARTI000021778396", "@num": "3", "#text": "Arrêté du 24 juin 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019144094", "@nortexte": "SJSS0815492A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-24" }, { "@id": "LEGIARTI000021781183", "@num": "2", "#text": "Arrêté du 25 juillet 2008 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019284485", "@nortexte": "MTSS0818828A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-25" }, { "@id": "LEGITEXT000021781221", "#text": "Arrêté du 25 juillet 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019304451", "@nortexte": "MTSS0818823A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-25" }, { "@id": "LEGIARTI000021759999", "@num": "6", "#text": "LOI n°2008-1061\n du 16 octobre 2008 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019653147", "@nortexte": "BCFX0824244L", "@numtexte": "2008-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-16" }, { "@id": "LEGIARTI000021778441", "@num": "1", "#text": "Arrêté du 20 octobre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668875", "@nortexte": "ECET0824896A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-20" }, { "@id": "LEGIARTI000021961074", "@num": "2", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGISCTA000021948814", "#text": "Arrêté du 5 mai 2009 - CHAPITRE 6 : LES OBLIGATIONS D'INFORMATION DE L... (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778620", "@num": "14", "#text": "Arrêté du 5 mai 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778627", "@num": "15", "#text": "Arrêté du 5 mai 2009 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778632", "@num": "16", "#text": "Arrêté du 5 mai 2009 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778636", "@num": "18", "#text": "Arrêté du 5 mai 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778638", "@num": "21", "#text": "Arrêté du 5 mai 2009 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778642", "@num": "23", "#text": "Arrêté du 5 mai 2009 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778650", "@num": "24", "#text": "Arrêté du 5 mai 2009 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778655", "@num": "26", "#text": "Arrêté du 5 mai 2009 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778662", "@num": "3", "#text": "Arrêté du 5 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778664", "@num": "4", "#text": "Arrêté du 5 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778666", "@num": "46", "#text": "Arrêté du 5 mai 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778668", "@num": "5", "#text": "Arrêté du 5 mai 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021778670", "@num": "55", "#text": "Arrêté du 5 mai 2009 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021781061", "@num": "57", "#text": "Arrêté du 5 mai 2009 - art. 57 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000021759995", "@num": "3", "#text": "LOI n°2009-1255\n du 19 octobre 2009 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000021175122", "@nortexte": "ECEX0906406L", "@numtexte": "2009-1255", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021760855", "@num": "7", "#text": "LOI n°2009-1255\n du 19 octobre 2009 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021175122", "@nortexte": "ECEX0906406L", "@numtexte": "2009-1255", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021760851", "@num": "15", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGITEXT000021778679", "#text": "Arrêté du 28 décembre 2009 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000021569898", "@nortexte": "ECET0929207A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000021778684", "@num": "1", "#text": "Arrêté du 28 décembre 2009 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000021569898", "@nortexte": "ECET0929207A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000021780015", "@num": "Annexe 4-6", "#text": "Code de commerce - art. Annexe 4-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021780019", "@num": "R823-1", "#text": "Code de commerce - art. R823-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021778779", "@num": "R221-32", "#text": "Code de l'organisation judiciaire - art. R221-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021780067", "@num": "Annexe à l'article R422-14", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021780651", "@num": "R452-1", "#text": "Code de la construction et de l'habitation. - art. R452-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021780100", "@num": "R452-26", "#text": "Code de la construction et de l'habitation. - art. R452-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021953776", "@num": "A114-1", "#text": "Code de la mutualité - art. A114-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021953858", "@num": "A114-2", "#text": "Code de la mutualité - art. A114-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021953952", "@num": "A114-8", "#text": "Code de la mutualité - art. A114-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021953970", "@num": "R212-11", "#text": "Code de la mutualité - art. R212-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954003", "@num": "R212-12", "#text": "Code de la mutualité - art. R212-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954016", "@num": "R212-15", "#text": "Code de la mutualité - art. R212-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954060", "@num": "R212-16", "#text": "Code de la mutualité - art. R212-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954167", "@num": "R212-20-1", "#text": "Code de la mutualité - art. R212-20-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954184", "@num": "R212-59-3", "#text": "Code de la mutualité - art. R212-59-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781070", "@num": "R212-78", "#text": "Code de la mutualité - art. R212-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954147", "@num": "R213-10", "#text": "Code de la mutualité - art. R213-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954095", "@num": "R213-4", "#text": "Code de la mutualité - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954108", "@num": "R213-5", "#text": "Code de la mutualité - art. R213-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954126", "@num": "R213-9", "#text": "Code de la mutualité - art. R213-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781093", "@num": "R931-10-56", "#text": "Code de la sécurité sociale. - art. R931-10-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954208", "@num": "R931-10-6", "#text": "Code de la sécurité sociale. - art. R931-10-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954230", "@num": "R933-4", "#text": "Code de la sécurité sociale. - art. R933-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954239", "@num": "R933-5", "#text": "Code de la sécurité sociale. - art. R933-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021954252", "@num": "A131-2", "#text": "Code des assurances - art. A131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955223", "@num": "A131-4", "#text": "Code des assurances - art. A131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955320", "@num": "A310-3", "#text": "Code des assurances - art. A310-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955491", "@num": "A310-4", "#text": "Code des assurances - art. A310-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948238", "@num": "A321-11", "#text": "Code des assurances - art. A321-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948209", "@num": "A321-2", "#text": "Code des assurances - art. A321-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948257", "@num": "A322-1", "#text": "Code des assurances - art. A322-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955515", "@num": "A331-10", "#text": "Code des assurances - art. A331-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955543", "@num": "A331-17", "#text": "Code des assurances - art. A331-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955534", "@num": "A331-22", "#text": "Code des assurances - art. A331-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955502", "@num": "A331-6", "#text": "Code des assurances - art. A331-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957846", "@num": "A332-1", "#text": "Code des assurances - art. A332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957863", "@num": "A334-1", "#text": "Code des assurances - art. A334-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021958192", "@num": "A334-6", "#text": "Code des assurances - art. A334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955567", "@num": "A342-8", "#text": "Code des assurances - art. A342-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021955575", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959419", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959311", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959448", "@num": "A362-1", "#text": "Code des assurances - art. A362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948267", "@num": "A370-1", "#text": "Code des assurances - art. A370-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959473", "@num": "A441-6", "#text": "Code des assurances - art. A441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960888", "@num": "Annexe art A343-1 (al 3)", "#text": "Code des assurances - art. Annexe art A343-1 (al 3) (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948482", "@num": "Annexe art. A321-2", "#text": "Code des assurances - art. Annexe art. A321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960943", "@num": "Annexe art. A344-8", "#text": "Code des assurances - art. Annexe art. A344-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959500", "@num": "L112-2-1", "#text": "Code des assurances - art. L112-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959790", "@num": "R*322-117-1", "#text": "Code des assurances - art. R*322-117-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021921191", "@num": "R*322-117-3", "#text": "Code des assurances - art. R*322-117-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021921294", "@num": "R*322-117-6", "#text": "Code des assurances - art. R*322-117-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959563", "@num": "R131-4", "#text": "Code des assurances - art. R131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959602", "@num": "R310-6-1", "#text": "Code des assurances - art. R310-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021943565", "@num": "R321-1", "#text": "Code des assurances - art. R321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948317", "@num": "R321-12", "#text": "Code des assurances - art. R321-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948329", "@num": "R321-14", "#text": "Code des assurances - art. R321-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021920836", "@num": "R321-17-1", "#text": "Code des assurances - art. R321-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021943574", "@num": "R321-2", "#text": "Code des assurances - art. R321-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959717", "@num": "R321-20", "#text": "Code des assurances - art. 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L327-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759686", "@num": "L334-3", "#text": "Code des assurances - art. L334-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798840", "@num": "L334-6", "#text": "Code des assurances - art. L334-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761398", "@num": "L351-10", "#text": "Code des assurances - art. L351-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760255", "@num": "L351-4", "#text": "Code des assurances - art. L351-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760263", "@num": "L351-5", "#text": "Code des assurances - art. L351-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760251", "@num": "L351-6", "#text": "Code des assurances - art. L351-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761396", "@num": "L351-7", "#text": "Code des assurances - art. L351-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759843", "@num": "L351-8", "#text": "Code des assurances - art. L351-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761400", "@num": "L351-9", "#text": "Code des assurances - art. L351-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760249", "@num": "L353-4", "#text": "Code des assurances - art. L353-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760258", "@num": "L353-5", "#text": "Code des assurances - art. L353-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760244", "@num": "L354-1", "#text": "Code des assurances - art. L354-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760240", "@num": "L354-2", "#text": "Code des assurances - art. L354-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760237", "@num": "L362-1", "#text": "Code des assurances - art. L362-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760367", "@num": "L362-2", "#text": "Code des assurances - art. L362-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761193", "@num": "L363-1", "#text": "Code des assurances - art. L363-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761190", "@num": "L363-2", "#text": "Code des assurances - art. L363-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761188", "@num": "L363-3", "#text": "Code des assurances - art. L363-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759838", "@num": "L363-4", "#text": "Code des assurances - art. L363-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760232", "@num": "L364-1", "#text": "Code des assurances - art. L364-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800965", "@num": "L413-1", "#text": "Code des assurances - art. L413-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018997788", "@num": "L413-3", "#text": "Code des assurances - art. L413-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760726", "@num": "L421-9-3", "#text": "Code des assurances - art. L421-9-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761196", "@num": "L421-9-4", "#text": "Code des assurances - art. L421-9-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761393", "@num": "L421-9-5", "#text": "Code des assurances - art. L421-9-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761391", "@num": "L423-3", "#text": "Code des assurances - art. L423-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760803", "@num": "L423-4", "#text": "Code des assurances - art. L423-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761389", "@num": "L423-5", "#text": "Code des assurances - art. L423-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761386", "@num": "L423-6", "#text": "Code des assurances - art. L423-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760756", "@num": "L512-2", "#text": "Code des assurances - art. L512-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760801", "@num": "L514", "#text": "Code des assurances - art. L514 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760734", "@num": "L514-2", "#text": "Code des assurances - art. L514-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761059", "@num": "L221-18", "#text": "Code de la mutualité - art. L221-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021761055", "@num": "L223-8", "#text": "Code de la mutualité - art. L223-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762177", "@num": "L215-9", "#text": "Code de la construction et de l'habitation. - art. L215-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021721286", "@fin": "2999-01-01", "#text": "TITRE VI : MODIFICATIONS D'AUTRES DISPOSITIONS LEGISLATIVES", "@debut": "2010-01-23" } ] }, "@cid": "JORFTEXT000021719945", "@nor": "ECEX0929065R", "@num": "2010-76", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-76 du 21 janvier 2010 portant fusion des autorités d'agrément et de contrôle de la banque et de l'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021719945", "@c_titre_court": "Ordonnance n° 2010-76 du 21 janvier 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-76 du 21 janvier 2010 portant fusion des autorités d'agrément et de contrôle de la banque et de l'assurance", "@debut": "2010-01-23", "@id_txt": "LEGITEXT000021721249", "@c_titre_court": "Ordonnance n° 2010-76 du 21 janvier 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-01-22", "@date_signature": "2010-01-21", "@num_parution_jo": "0018" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021721321", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021720309", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les références au Comité des entreprises d'assurances, au comité des établissements de crédit et des entreprises d'investissement, à l'Autorité de contrôle des assurances et des mutuelles et à la Commission bancaire sont remplacées par une référence à l'Autorité de contrôle prudentiel dans toutes les dispositions législatives et réglementaires en vigueur.

A modifié les dispositions suivantes :

-Ordonnance n° 2006-344 du 23 mars 2006

\nArt. 8\n

-Code général des impôts, CGI.

\nArt. 1586 sexies, Art. 223 A \n

Code monétaire et financier

\nArt. L322-1, Art. L511-12, Art. L511-13-1, Art. L511-14, Art. L511-19, Art. L511-27, Art. L512-64, Art. L514-1, Art. L532-1, Art. L532-2, Art. L532-3, Art. L532-3-1, Art. L532-3-2, Art. L532-14, Art. L532-15, Art. L511-13-2, Art. L532-24, Art. L532-23, Art. L511-23, Art. L511-22, Art. L515-13, Art. L511-7, Art. L521-3, Art. L522-10, Art. L522-9, Art. L522-8, Art. L522-6, Art. L523-1, Art. L524-3, Art. L611-1-1, Art. L511-12-1, Art. L511-10, Art. L511-15, Art. L511-31, Art. L522-11, Art. L522-13, Art. L523-2, Art. L524-4, Art. L531-6, Art. L532-6\n

-Code des assurances

Art. L310-20

-Code des marchés publics

\nArt. 102 \n

A modifié les dispositions suivantes :

-Code de la santé publique

\nArt. L4135-2\n

-LOI n° 2009-1255 du 19 octobre 2009

\nArt. 3 \n

A modifié les dispositions suivantes :

-Code des assurances

\nArt. L310-10, Art. L321-8, Art. L321-9, Art. L322-1-4, Art. L322-2, Art. L324-1, Art. L324-3, Art. L351-5, Art. L353-5, Art. L351-4, Art. L351-6, Art. L353-4, Art. L354-1, Art. L354-2, Art. L362-1, Art. L362-2, Art. L364-1, Art. L321-1-2, Art. L321-3, Art. L321-2, Art. L322-4-1, Art. L325-1, Art. L321-1-1, Art. L324-1-2, Art. L143-8, Art. L310-20, Art. L321-1, Art. L321-10, Art. L322-29,

A modifié les dispositions suivantes :

-Loi n° 52-332 du 24 mars 1952

\nArt. 8\n

-Loi n° 93-1444 du 31 décembre 1993

\nArt. 12\n

-LOI n° 2008-1061 du 16 octobre 2008

\nArt. 6\n

-Ordonnance n° 58-967 du 16 octobre 1958

\nArt. 1\n

-A modifié les dispositions suivantes :

-Ordonnance n° 2006-60 du 19 janvier 2006

\nArt. 7, Art. 8\n

-Code monétaire et financier

\nArt. L214-49-13,

-Code de la santé publique

\nArt. L1142-29\n

-Code de la sécurité sociale.

\nArt. L941-4\n

-Code des assurances

\nArt. L132-5-2, Art. L310-12-4, Art. L324-5, Art. L326-14, Art. L326-14-1, Art. L327-3, Art. L351-9, Art. L351-10, Art. L351-7, Art. L421-9-3, Art. L421-9-5, Art. L423-3, Art. L423-4, Art. L423-5, Art. L423-6, Art. L512-2, Art. L514, Art. L421-9-4, Art. L363-1, Art. L363-2, Art. L363-3, Art. L322-2-1, Art. L310-25, Art. L322-2-4, Art. L514-2, Art. L310-12-3, Art. L310-18, Art. L310-20-1, Art. L310-21, Art. L310-28, Art. L321-10-1, Art. L323-1-1, Art. L334-3, Art. L334-6, Art. L351-8, Art. L363-4, Art. R321-16, Art. L322-4, Art. L413-1, Art. L413-3\n

-Code de la mutualité

\nArt. L221-18, Art. L223-8,

-LOI n° 2009-1255 du 19 octobre 2009

\nArt. 7\n

-LOI n° 2009-1646 du 24 décembre 2009

\nArt. 15\n

-Code monétaire et financier

\nArt. L631-2 \n

A modifié les dispositions suivantes :

-Code de la construction et de l'habitation

\nArt. L215-9,

-Code général des impôts, CGI.

\nArt. 1739\n

-Code monétaire et financier

\nArt. L141-4, Art. L213-31, Art. L312-1, Art. L312-5, Art. L312-6, Art. L312-13, Art. L312-14, Art. L312-15, Art. L313-49, Art. L313-50, Art. L322-2, Art. L322-6, Art. L421-4, Art. L421-11, Art. L511-4, Art. L511-16, Art. L511-17, Art. L511-18, Art. L511-25, Art. L511-26, Art. L511-32, Art. L511-33, Art. L511-37, Art. L511-38, Art. L511-28, Art. L511-41, Art. L511-41-1, Art. L511-44, Art. L515-15, Art. L515-16, Art. L515-29, Art. L515-30, Art. L515-31, Art. L517-9, Art. L532-7, Art. L532-19, Art. L532-21, Art. L532-21-1, Art. L532-22, Art. L533-3, Art. L533-4, Art. L571-2, Art. L571-4, Art. L572-1, Art. L572-2, Art. L613-20-1, Art. L613-20-2, Art. L613-20-4, Art. L613-25, Art. L613-26, Art. L613-27, Art. L613-28, Art. L613-29, Art. L613-33, Art. L613-33-1, Art. L613-34, Art. L621-9, Art. L632-2, Art. L632-5, Art. L632-6, Art. L632-12, Art. L632-14, Art. L632-15, Art. L633-1, Art. L633-3, Art. L633-5, Art. L633-6, Art. L633-10, Art. L633-11, Art. L633-12, Art. L633-13, Art. L633-14, Art. L736-7, Art. L736-8, Art. L745-7-2, Art. L746-8, Art. L755-7-2, Art. L756-8, Art. L766-8, Art. L211-10, Art. L221-35, Art. L518-15-3, Art. L522-11, Art. L522-16, Art. L522-19, Art. L524-2, Art. L524-6, Art. L531-12, Art. L572-8, Art. L573-1-1, Art. L713-10, Art. L524-7, Art. L613-30-1, Art. L613-33-2,

\n
" } }, "LEGIARTI000029715815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000029715815", "URL": "article/LEGI/ARTI/00/00/29/71/58/LEGIARTI000029715815.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006249865", "@num": "2", "#text": "Arrêté du 13 mars 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269032", "@nortexte": "ECOT0595155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-13" }, { "@id": "LEGIARTI000029702481", "@num": "7", "#text": "DÉCRET n°2014-1315 du 3 novembre 2014 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000029699787", "@nortexte": "FCPT1413681D", "@numtexte": "2014-1315", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. 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L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797606", "@num": "L322-2-4", "#text": "Code des assurances - art. L322-2-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798780", "@num": "L334-2", "#text": "Code des assurances - art. L334-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817460", "@num": "R332-48", "#text": "Code des assurances - art. R332-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960275", "@num": "R336-3", "#text": "Code des assurances - art. 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R391-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819222", "@fin": "2005-01-07", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2002-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819223", "@fin": "2006-03-14", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2005-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819224", "@fin": "2008-11-10", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2006-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749909", "@fin": "2009-05-22", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644345", "@fin": "2010-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021631261", "@fin": "2014-11-06", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029715815", "@fin": "2016-01-01", "@num": "R336-1", "@etat": "MODIFIE", "@debut": "2014-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584175", "@fin": "2999-01-01", "@num": "R336-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute entreprise mentionnée à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 est tenue de mettre en place un dispositif permanent de contrôle interne.

\n
\n

Le conseil d'administration ou le conseil de surveillance approuve, au moins annuellement, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle.

\n
\n

2° La seconde partie de ce rapport détaille :

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g) Les procédures d'élaboration et de vérification de l'information financière et comptable ;

\n
\n

Ces procédures et mesures sont mises en œuvre dans les conditions prévues par un arrêté du ministre chargé de l'économie.

\n
\n

Les organismes chargés d'établir et de publier les comptes consolidés ou combinés d'un groupe d'assurance au sens du 6° de l'article L. 334-2 fournissent en outre un rapport décrivant également le dispositif de contrôle interne du groupe d'assurance.

\n
\n

Ce rapport contient notamment une description des éléments mentionnés à l'article R. 334-40 et à l'article R. 334-45.

\n
\n

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Les entreprises mentionnées à l'article L. 310-3-2 sont tenues de mettre en place un dispositif permanent de contrôle interne.

Le conseil d'administration ou le conseil de surveillance approuve, au moins une fois par an, un rapport sur le contrôle interne, qui est transmis à l'Autorité de contrôle prudentiel et de résolution.

La première partie de ce rapport détaille les conditions de préparation et d'organisation des travaux du conseil d'administration ou du conseil de surveillance et, le cas échéant, les limitations apportées par le conseil d'administration aux pouvoirs du directeur général dans l'exercice de ses fonctions.

Toutefois, les entreprises dont les titres financiers sont admis aux négociations sur un marché réglementé ne sont pas tenues de fournir ces éléments lorsqu'elles transmettent à l'Autorité de contrôle prudentiel et de résolution le rapport mentionné, selon les cas, à l'article L. 225-37 ou à l'article L. 225-68 du code de commerce.

La seconde partie de ce rapport détaille :

a) Les objectifs, la méthodologie, la position et l'organisation générale du contrôle interne au sein de l'entreprise, les mesures prises pour assurer l'indépendance et l'efficacité du contrôle interne et notamment la compétence et l'expérience des équipes chargées de le mettre en œuvre, ainsi que les suites données aux recommandations des personnes ou instances chargées du contrôle interne ;

b) Les procédures permettant de vérifier, d'une part, que les activités de l'entreprise sont menées selon les politiques et stratégies établies par les organes dirigeants, d'autre part, la conformité des opérations d'assurance ou de réassurance aux dispositions législatives et réglementaires ;

c) Les méthodes utilisées pour assurer la mesure, l'évaluation et le contrôle des placements, concernant en particulier l'évaluation de la qualité des actifs et de la gestion actif-passif, le suivi des opérations sur instruments financiers à terme et l'appréciation des performances et des marges des intermédiaires financiers utilisés ;

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Article R336-3 AUTONOME MODIFIE, en vigueur du 23/01/2010 au 28/07/2013 (Code des assurances)