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Par dérogation aux dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une ou plusieurs comptabilités auxiliaires d'affectation pour les engagements relevant du présent chapitre.

" } }, "LEGIARTI000029141200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029141200", "URL": "article/LEGI/ARTI/00/00/29/14/12/LEGIARTI000029141200.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029098948", "@num": "L132-22", "#text": "Code des assurances - art. L132-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006157902", "#text": "Code des assurances - Chapitre II : Règles particulières aux contrats... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029141709", "#text": "Code des assurances - Chapitre IV : Engagements donnant lieu à consti... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029144662", "@num": "L132-21", "#text": "Code des assurances - art. L132-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141688", "@num": "L132-21-1", "#text": "Code des assurances - art. L132-21-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029144657", "@num": "L132-22", "#text": "Code des assurances - art. L132-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029144647", "@num": "L132-23", "#text": "Code des assurances - art. L132-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029144642", "@num": "L132-5-2", "#text": "Code des assurances - art. L132-5-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141734", "@num": "L134-3", "#text": "Code des assurances - art. L134-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141736", "@num": "L134-4", "#text": "Code des assurances - art. L134-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141743", "@num": "L134-5", "#text": "Code des assurances - art. L134-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020195086", "@num": "L142-1", "#text": "Code des assurances - art. L142-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793608", "@num": "L142-2", "#text": "Code des assurances - art. L142-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793619", "@num": "L142-3", "#text": "Code des assurances - art. L142-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793583", "@num": "L142-4", "#text": "Code des assurances - art. L142-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793629", "@num": "L142-5", "#text": "Code des assurances - art. L142-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029144747", "@num": "L143-4", "#text": "Code des assurances - art. 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L441-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029140170", "@nor": "FCPT1411027R", "@num": "2014-696", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-696 du 26 juin 2014 favorisant la contribution de l'assurance vie au financement de l'économie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029140170", "@c_titre_court": "Ordonnance n° 2014-696 du 26 juin 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-696 du 26 juin 2014 favorisant la contribution de l'assurance vie au financement de l'économie", "@debut": "2014-06-28", "@id_txt": "LEGITEXT000029141194", "@c_titre_court": "ORDONNANCE n°2014-696 du 26 juin 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-06-27", "@date_signature": "2014-06-26", "@num_parution_jo": "0147" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029141200", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029140174", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A abrogé les dispositions suivantes :

- Code des assurances
\nSct. Chapitre II : Règles particulières aux contrats d'assurance sur la vie diversifiés., Art. L142-1, Art. L142-2, Art. L142-3, Art. L142-4, Art. L142-5\n
\n

7° Les engagements correspondant aux contrats relevant de ce chapitre, comprenant les articles L. 142-1 à L. 142-5, sont considérés, à compter de l'entrée en vigueur de la présente ordonnance, comme des engagements relevant du chapitre IV du titre III du livre Ier ;

A créé les dispositions suivantes :

- Code des assurances
\nArt. L134-1, Art. L134-2, Art. L134-3, Art. L134-4, Art. L134-5\n
\n

Article L134-2 AUTONOME MODIFIE, en vigueur du 28/06/2014 au 24/05/2019 (Code des assurances)