{ "article": { "LEGIARTI000029426773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029426773", "URL": "article/LEGI/ARTI/00/00/29/42/67/LEGIARTI000029426773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029437228", "@num": "R331-3", "#text": "Code des assurances - art. R331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437219", "@num": "R331-5", "#text": "Code des assurances - art. R331-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029426098", "@nor": "FCPT1411028D", "@num": "2014-1008", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1008 du 4 septembre 2014 relatif aux contrats comportant des engagements donnant lieu à constitution d'une provision de diversification", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029426098", "@c_titre_court": "DÉCRET n°2014-1008 du 4 septembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1008 du 4 septembre 2014 relatif aux contrats comportant des engagements donnant lieu à constitution d'une provision de diversification", "@debut": "2014-09-07", "@id_txt": "LEGITEXT000029426760", "@c_titre_court": "DÉCRET n°2014-1008 du 4 septembre 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-09-06", "@date_signature": "2014-09-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029426773", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029426125", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
Art. R331-3, Art. R331-5, Art. R332-62\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Sct. Titre III : Régime financier, Art. R331-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R331-5\n
\n

\n
\n
" } }, "LEGIARTI000029437153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R332-62", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437153", "URL": "article/LEGI/ARTI/00/00/29/43/71/LEGIARTI000029437153.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret n°76-666 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000029426771", "@num": "3", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000029426773", "@num": "4", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812448", "@num": "R310-17-3", "#text": "Code des assurances - art. R*310-17-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819611", "@num": "R342-1", "#text": "Code des assurances - art. R342-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175788", "@fin": "2999-01-01", "#text": "Section VII : Règles particulières aux contrats de retraite professionnelle supplémentaire", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158684", "@fin": "2999-01-01", "#text": "Chapitre II : Réglementation des placements et autres éléments d'actif", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006817707", "@fin": "2014-09-07", "@num": "R332-62", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029437153", "@fin": "2016-01-01", "@num": "R332-62", "@etat": "ABROGE", "@debut": "2014-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les provisions techniques correspondant aux opérations de l'entreprise d'assurance au titre des contrats relevant de l'article L. 143-1 sont celles mentionnées aux 1°, 2°, 3°, 4°, 6°, 7° et 9° de l'article R. 331-3, ainsi que celle mentionnée à l'article L. 134-1.

Sont inscrits dans le compte mentionné au b de l'article R. 342-1 les actifs du contrat et les provisions techniques mentionnées aux 1°, 2°, 3°, 6°, 7° et 9° de l'article R. 331-3, ainsi que celle mentionnée à l'article L. 134-1.

" } }, "LEGIARTI000029437219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437219", "URL": "article/LEGI/ARTI/00/00/29/43/72/LEGIARTI000029437219.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret n°76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006932257", "@num": "2", "#text": "Décret n°93-866 du 25 juin 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544354", "@nortexte": "ECOT9394184D", "@numtexte": "93-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-25" }, { "@id": "LEGIARTI000029426773", "@num": "4", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000024661224", "@num": "A132-8", "#text": "Code des assurances - art. A132-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787955", "@num": "A331-9", "#text": "Code des assurances - art. A331-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437307", "@num": "D132-7", "#text": "Code des assurances - art. D132-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141676", "@num": "L132-21-1", "#text": "Code des assurances - art. L132-21-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584561", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812022", "@num": "R142-10", "#text": "Code des assurances - art. R142-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024851204", "@num": "R142-8", "#text": "Code des assurances - art. R142-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584556", "@num": "R144-27", "#text": "Code des assurances - art. R144-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816324", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890211", "@num": "R332-39", "#text": "Code des assurances - art. R332-39 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175703", "@fin": "2016-01-01", "#text": "Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158671", "@fin": "2016-01-01", "#text": "Chapitre Ier : Les engagements réglementés.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583547", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les engagements réglementés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816244", "@fin": "1991-06-28", "@num": "R*331-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006816245", "@fin": "1993-06-27", "@num": "R*331-5", "@etat": "ABROGE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816246", "@fin": "2006-06-29", "@num": "R331-5", "@etat": "MODIFIE", "@debut": "1994-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816247", "@fin": "2014-09-07", "@num": "R331-5", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029437219", "@fin": "2016-01-01", "@num": "R331-5", "@etat": "ABROGE", "@debut": "2014-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'indemnité mentionnée à l'article L. 132-21-1 ne peut dépasser 5 % de la provision mathématique du contrat, et doit être nulle à l'issue d'une période de dix ans à compter de la date d'effet du contrat.

\n
\n

Pour l'application du présent article, la provision mathématique ne tient pas compte des éventuelles garanties de fidélité non exigibles par l'assuré au moment du rachat. Ces garanties doivent être explicitement décrites dans le contrat et clairement distinguées de la garantie qui en est l'objet principal.

\n
" } }, "LEGIARTI000029437228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437228", "URL": "article/LEGI/ARTI/00/00/29/43/72/LEGIARTI000029437228.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret n°76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006273485", "@num": "14", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006626119", "@num": "1", "#text": "Arrêté du 26 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569562", "@nortexte": "ECOT9720036A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006746035", "@num": "27", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746042", "@num": "31", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746046", "@num": "33", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006746047", "@num": "34", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006230262", "@num": "11", "#text": "Arrêté du 22 avril 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000006230270", "@num": "19", "#text": "Arrêté du 22 avril 2004 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233096", "@nortexte": "ECOT0491206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-04-22" }, { "@id": "LEGIARTI000021631091", "@num": "3", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGITEXT000020037271", "#text": "Arrêté du 23 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009363", "@nortexte": "ECET0830389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-23" }, { "@id": "LEGIARTI000029426773", "@num": "4", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000006786348", "@num": "A132-10", "#text": "Code des assurances - art. A132-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786215", "@num": "A132-7", "#text": "Code des assurances - art. A132-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787820", "@num": "A331-1-1", "#text": "Code des assurances - art. A331-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451530", "@num": "A331-2", "#text": "Code des assurances - art. A331-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. 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Les provisions techniques correspondant aux opérations d'assurance sur la vie, d'assurance nuptialité-natalité, et aux opérations de capitalisation sont les suivantes :

1° Provision mathématique : différence entre les valeurs actuelles des engagements respectivement pris par l'assureur et par les assurés, à l'exception, pour les contrats mentionnés à l'article L. 142-1, des engagements relatifs à la provision de diversification ;

2° Provision pour participation aux bénéfices : montant des participations aux bénéfices attribuées aux bénéficiaires de contrats lorsque ces bénéfices ne sont pas payables immédiatement après la liquidation de l'exercice qui les a produits ;

3° Réserve de capitalisation : réserve destinée à parer à la dépréciation des valeurs comprises dans l'actif de l'entreprise et à la diminution de leur revenu ;

4° Provision de gestion : destinée à couvrir les charges de gestion future des contrats non couvertes par ailleurs ;

5° Provision pour aléas financiers : destinée à compenser la baisse de rendement de l'actif ;

6° Provision pour risque d'exigibilité : provision destinée à faire face aux engagements dans le cas de moins-value de l'ensemble des actifs mentionnés à l'article R. 332-20, à l'exception des valeurs amortissables que l'entreprise d'assurance a la capacité et l'intention de détenir jusqu'à leur maturité. La provision à constituer est calculée dans les conditions définies au I de l'article R. 331-5-1 ;

7° Provision pour frais d'acquisition reportés : provision destinée à couvrir les charges résultant du report des frais d'acquisition constaté en application de l'article R. 332-35 ;

8° Provision pour égalisation : provision destinée à faire face aux fluctuations de sinistralité afférentes aux opérations d'assurance de groupe contre le risque décès ;

9° Provision de diversification : pour les engagements relevant de l'article L. 134-1, provision destinée à absorber les fluctuations des actifs affectés à ces engagements et sur laquelle les souscripteurs ou adhérents détiennent des droits individualisés sous forme de parts. Cette provision est abondée par tout ou partie des primes versées par les souscripteurs ou adhérents et par la part des résultats de la comptabilité auxiliaire d'affectation correspondante qui n'est pas affectée sous forme de provision mathématique ou de provision collective de diversification différée. Elle peut être également abondée par la reprise de la provision collective de diversification différée. Elle se réduit par imputation des pertes, par imputation des frais, par prélèvements au titre des prestations servies et par conversion des parts des souscripteurs ou adhérents en provision mathématique ;

10° Provision collective de diversification différée : pour les engagements relevant de l'article L. 134-1, provision destinée au lissage de la valeur de rachat des contrats. Cette provision peut être abondée, dans les limites et conditions définies par arrêté du ministre chargé de l'économie, par la part des résultats qui n'est pas affectée sous forme de provision mathématique ou de provision de diversification. Cette provision est reprise et donne lieu à une dotation de même montant à la provision de diversification, dans les conditions prévues par arrêté du ministre chargé de l'économie.

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Un engagement ne peut être provisionné qu'au titre d'une seule des catégories mentionnées au présent article.

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Article 4 ENTIEREMENT_MODIF (Décret n° 2014-1008 du 4 septembre 2014 relatif aux contrats comportant des engagements donnant lieu à constitution d'une provision de diversification)