{ "article": { "LEGIARTI000030432657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-6-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030432657", "URL": "article/LEGI/ARTI/00/00/30/43/26/LEGIARTI000030432657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030431452", "@num": "15", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000030434167", "@num": "L341-4", "#text": "Code des assurances - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792209", "@num": "L211-1", "#text": "Code de la mutualité - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173980", "@fin": "2003-08-02", "#text": "Section 2 : Création de succursales dans les Etats membres de la Communauté européenne et les Etats parties à l'accord sur l'Espace économique européen.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000030438453", "@fin": "2999-01-01", "#text": "Section 2 : Régime comptable", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157224", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030432657", "@fin": "2999-01-01", "@num": "L212-6-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'article L. 341-4 du code des assurances s'applique aux mutuelles et unions visées aux articles L. 211-1 et L. 212-7.

" } }, "LEGIARTI000006792209": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-04-22", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006792209", "URL": "article/LEGI/ARTI/00/00/06/79/22/LEGIARTI000006792209.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SUAXXXXXXXX1X211L001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874468", "#text": "Loi 85-773 1985-07-25 JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19 art. 3 JORF 22 avril 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006649248", "@num": "L432-8", "#text": "Code du travail - art. L432-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288847", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288192", "@num": "L211-10", "#text": "Code de la mutualité - art. L211-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438651", "@num": "L221-19", "#text": "Code de la mutualité - art. L221-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588233", "@num": "L227-1", "#text": "Code de la mutualité - art. L227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318651", "@num": "L932-13-2", "#text": "Code de la sécurité sociale. - art. L932-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318664", "@num": "L932-14-1", "#text": "Code de la sécurité sociale. - art. L932-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318797", "@num": "L145-2", "#text": "Code des assurances - art. L145-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157219", "@fin": "2001-04-22", "#text": "Chapitre unique", "@debut": "1985-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142677", "@fin": "2001-04-22", "#text": "Titre Ier : Mutuelles et sections des mutuelles d'entreprises ou interentreprises", "@debut": "1985-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128406", "@fin": "2001-04-22", "#text": "Livre II : Règles particulières à certains groupements à caractère professionnel", "@debut": "1985-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006792209", "@fin": "2001-04-22", "@num": "L211-1", "@etat": "ABROGE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792210", "@fin": "2008-06-15", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998076", "@fin": "2015-04-04", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030438372", "@fin": "2017-04-08", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2015-04-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387369", "@fin": "2999-01-01", "@num": "L211-1", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles d'entreprises sont des mutuelles qui exercent leur activité dans l'intérêt des salariés d'une entreprise déterminée et de leurs familles ou des anciens salariés ayant cessé tout travail et de leurs familles.
\n
Elles peuvent constituer des sections dans les différents établissements de l'entreprise.
\n
Elles sont soumises au contrôle du comité d'entreprise dans les conditions prévues à l'article L. 432-8 du code du travail, sans qu'il puisse s'opposer à leurs décisions.
" } }, "LEGIARTI000006792210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-06-15", "DATE_DEBUT": "2001-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006792210", "URL": "article/LEGI/ARTI/00/00/06/79/22/LEGIARTI000006792210.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SUAXXXXXXXX1X211L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000047288847", "@num": "L114-21", "#text": "Code de la mutualité - art. 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Les mutuelles et les unions qui réalisent des opérations relevant du 1° du I de l'article L. 111-1 sont régies par les dispositions du présent livre.
\n
" } }, "LEGIARTI000006792244": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-09-09", "DATE_DEBUT": "2001-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006792244", "URL": "article/LEGI/ARTI/00/00/06/79/22/LEGIARTI000006792244.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SUAXXXXXXXX1X212L007XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006746012", "@num": "9", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006226253", "@num": "L225-235", "#text": "Code de commerce. - art. 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L114-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438308", "@num": "L114-48", "#text": "Code de la mutualité - art. L114-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792185", "@num": "L114-49", "#text": "Code de la mutualité - art. L114-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438305", "@num": "L114-50", "#text": "Code de la mutualité - art. L114-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588112", "@num": "L114-9", "#text": "Code de la mutualité - art. 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R561-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L727-2", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173979", "@fin": "2016-01-01", "#text": "Section 1 : Régime financier et comptable.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000030438462", "@fin": "2999-01-01", "#text": "Section 1 : Régime prudentiel", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157224", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792244", "@fin": "2005-09-09", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792245", "@fin": "2008-06-15", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998096", "@fin": "2009-01-24", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143004", "@fin": "2010-05-08", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022305305", "@fin": "2016-01-01", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438427", "@fin": "2999-01-01", "@num": "L212-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Constituent un groupe les mutuelles ou unions qui forment entre elles ou avec des institutions de prévoyance régies par le livre IX du code de la sécurité sociale ou l'article L. 727-2 du code rural ou avec des entreprises d'assurance relevant du code des assurances, un ensemble correspondant à l'un des cas suivants :
\n
1° Ces organismes ont soit une direction commune, soit des services communs assez étendus pour engendrer une politique commerciale, technique ou financière commune ;
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2° Ces organismes ont entre eux des liens de réassurance importants et durables ;
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3° Ces organismes détiennent directement ou indirectement une fraction du capital d'une ou plusieurs entreprises régies par le code des assurances leur permettant de participer à leur contrôle.
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II. - Les mutuelles et unions appartenant à un groupe au sens du 3° du I ci-dessus établissent et publient des comptes consolidés dans les conditions définies par un règlement du comité de la réglementation comptable.
\n
Ces comptes sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 225-235 du code de commerce.
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III. - Lorsque deux ou plusieurs mutuelles ou unions appartiennent à un groupe, l'une de ces entités établit et publie des comptes combinés. Un décret détermine celle de ces entités sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des entités concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Les comptes mentionnés au présent article sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 225-235 du code de commerce.
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R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745897", "@num": "L951-3", "#text": "Code de la sécurité sociale. - art. L951-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872949", "@num": "256 C", "#text": "Code général des impôts, CGI. - art. 256 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563993", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723621", "@num": "R561-28", "#text": "Code monétaire et financier - art. R561-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173979", "@fin": "2016-01-01", "#text": "Section 1 : Régime financier et comptable.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000030438462", "@fin": "2999-01-01", "#text": "Section 1 : Régime prudentiel", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157224", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792244", "@fin": "2005-09-09", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792245", "@fin": "2008-06-15", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998096", "@fin": "2009-01-24", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143004", "@fin": "2010-05-08", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022305305", "@fin": "2016-01-01", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438427", "@fin": "2999-01-01", "@num": "L212-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Constituent un groupe les mutuelles ou unions qui forment entre elles ou avec des institutions de prévoyance régies par le livre IX du code de la sécurité sociale ou l'article L. 727-2 du code rural ou avec des entreprises d'assurance relevant du code des assurances, un ensemble correspondant à l'un des cas suivants :
\n
1° Ces organismes ont soit une direction commune, soit des services communs assez étendus pour engendrer une politique commerciale, technique ou financière commune ;
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2° Ces organismes ont entre eux des liens de réassurance importants et durables ;
\n
3° Ces organismes détiennent directement ou indirectement une fraction du capital d'une ou plusieurs entreprises régies par le code des assurances leur permettant de participer à leur contrôle.
\n
II. - Les mutuelles et unions appartenant à un groupe au sens du 3° du I ci-dessus établissent et publient des comptes consolidés dans les conditions définies par un règlement du comité de la réglementation comptable.
\n
Ces comptes sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.
\n
III. - Lorsque deux ou plusieurs mutuelles ou unions appartiennent à un groupe, l'une de ces entités établit et publie des comptes combinés. Un décret détermine celle de ces entités sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des entités concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Les comptes mentionnés au présent article sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.
" } }, "LEGIARTI000018998076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-04-04", "DATE_DEBUT": "2008-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000018998076", "URL": "article/LEGI/ARTI/00/00/18/99/80/LEGIARTI000018998076.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018983731", "@num": "8", "#text": "Ordonnance n°2008-556\n du 13 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018985975", "@num": "L111-1-1", "#text": "Code de la mutualité - art. L111-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288847", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288192", "@num": "L211-10", "#text": "Code de la mutualité - art. L211-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438651", "@num": "L221-19", "#text": "Code de la mutualité - art. L221-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588233", "@num": "L227-1", "#text": "Code de la mutualité - art. L227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318651", "@num": "L932-13-2", "#text": "Code de la sécurité sociale. - art. L932-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318664", "@num": "L932-14-1", "#text": "Code de la sécurité sociale. - art. L932-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318797", "@num": "L145-2", "#text": "Code des assurances - art. L145-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157223", "@fin": "2999-01-01", "#text": "Chapitre Ier : Champ d'application et conditions d'activité.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006792209", "@fin": "2001-04-22", "@num": "L211-1", "@etat": "ABROGE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792210", "@fin": "2008-06-15", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998076", "@fin": "2015-04-04", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030438372", "@fin": "2017-04-08", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2015-04-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387369", "@fin": "2999-01-01", "@num": "L211-1", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et les unions qui réalisent des opérations relevant du 1° du I de l'article L. 111-1 ou de l'article L. 111-1-1 sont régies par les dispositions du présent livre.
\n
" } }, "LEGIARTI000018998096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2008-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000018998096", "URL": "article/LEGI/ARTI/00/00/18/99/80/LEGIARTI000018998096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006746012", "@num": "9", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000018983731", "@num": "8", "#text": "Ordonnance n°2008-556\n du 13 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGIARTI000006242832", "@num": "L823-9", "#text": "Code de commerce - art. L823-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585405", "@num": "L727-2", "#text": "Code rural - art. L727-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654481", "@num": "L114-16", "#text": "Code de la mutualité - art. L114-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340692", "@num": "L114-17", "#text": "Code de la mutualité - art. L114-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306180", "@num": "L114-23", "#text": "Code de la mutualité - art. L114-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438244", "@num": "L114-32", "#text": "Code de la mutualité - art. L114-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438308", "@num": "L114-48", "#text": "Code de la mutualité - art. L114-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792185", "@num": "L114-49", "#text": "Code de la mutualité - art. L114-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438305", "@num": "L114-50", "#text": "Code de la mutualité - art. L114-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588112", "@num": "L114-9", "#text": "Code de la mutualité - art. L114-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792238", "@num": "L212-2", "#text": "Code de la mutualité - art. L212-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029316929", "@num": "L221-19", "#text": "Code de la mutualité - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029316945", "@num": "L221-20", "#text": "Code de la mutualité - art. L221-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613764", "@num": "L431-1", "#text": "Code de la mutualité - art. L431-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792540", "@num": "L510-6", "#text": "Code de la mutualité - art. L510-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018998130", "@num": "L510-7", "#text": "Code de la mutualité - art. L510-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716318", "@num": "R212-20-3", "#text": "Code de la mutualité - art. R212-20-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924329", "@num": "R212-31-1", "#text": "Code de la mutualité - art. R212-31-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716309", "@num": "R212-45", "#text": "Code de la mutualité - art. R212-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716424", "@num": "R213-2", "#text": "Code de la mutualité - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757045", "@num": "R213-3", "#text": "Code de la mutualité - art. R213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716411", "@num": "R213-4", "#text": "Code de la mutualité - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745897", "@num": "L951-3", "#text": "Code de la sécurité sociale. - art. L951-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872949", "@num": "256 C", "#text": "Code général des impôts, CGI. - art. 256 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563993", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723621", "@num": "R561-28", "#text": "Code monétaire et financier - art. R561-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173979", "@fin": "2016-01-01", "#text": "Section 1 : Régime financier et comptable.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000030438462", "@fin": "2999-01-01", "#text": "Section 1 : Régime prudentiel", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157224", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792244", "@fin": "2005-09-09", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792245", "@fin": "2008-06-15", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998096", "@fin": "2009-01-24", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143004", "@fin": "2010-05-08", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022305305", "@fin": "2016-01-01", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438427", "@fin": "2999-01-01", "@num": "L212-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Constituent un groupe les mutuelles ou unions qui forment entre elles ou avec des institutions de prévoyance régies par le livre IX du code de la sécurité sociale ou l'article L. 727-2 du code rural ou avec des entreprises d'assurance relevant du code des assurances ou de réassurance, un ensemble correspondant à l'un des cas suivants :
\n
1° Ces organismes ont soit une direction commune, soit des services communs assez étendus pour engendrer une politique commerciale, technique ou financière commune ;
\n
2° Ces organismes ont entre eux des liens de réassurance importants et durables ;
\n
3° Ces organismes détiennent directement ou indirectement une fraction du capital d'une ou plusieurs entreprises régies par le code des assurances leur permettant de participer à leur contrôle.
\n
II.-Les mutuelles et unions appartenant à un groupe au sens du 3° du I ci-dessus établissent et publient des comptes consolidés dans les conditions définies par un règlement du comité de la réglementation comptable.
\n
Ces comptes sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.
\n
III.-Lorsque deux ou plusieurs mutuelles ou unions appartiennent à un groupe, l'une de ces entités établit et publie des comptes combinés. Un décret détermine celle de ces entités sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des entités concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Les comptes mentionnés au présent article sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.
" } }, "LEGIARTI000020143004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020143004", "URL": "article/LEGI/ARTI/00/00/20/14/30/LEGIARTI000020143004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006746012", "@num": "9", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000020138799", "@num": "6", "#text": "Ordonnance n°2009-79\n du 22 janvier 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137892", "@nortexte": "ECET0819063R", "@numtexte": "2009-79", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000006242832", "@num": "L823-9", "#text": "Code de commerce - art. L823-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585405", "@num": "L727-2", "#text": "Code rural - art. L727-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654481", "@num": "L114-16", "#text": "Code de la mutualité - art. L114-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340692", "@num": "L114-17", "#text": "Code de la mutualité - art. L114-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306180", "@num": "L114-23", "#text": "Code de la mutualité - art. L114-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438244", "@num": "L114-32", "#text": "Code de la mutualité - art. L114-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438308", "@num": "L114-48", "#text": "Code de la mutualité - art. L114-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792185", "@num": "L114-49", "#text": "Code de la mutualité - art. L114-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438305", "@num": "L114-50", "#text": "Code de la mutualité - art. L114-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588112", "@num": "L114-9", "#text": "Code de la mutualité - art. L114-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792238", "@num": "L212-2", "#text": "Code de la mutualité - art. L212-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029316929", "@num": "L221-19", "#text": "Code de la mutualité - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029316945", "@num": "L221-20", "#text": "Code de la mutualité - art. L221-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613764", "@num": "L431-1", "#text": "Code de la mutualité - art. L431-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792540", "@num": "L510-6", "#text": "Code de la mutualité - art. L510-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018998130", "@num": "L510-7", "#text": "Code de la mutualité - art. L510-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716318", "@num": "R212-20-3", "#text": "Code de la mutualité - art. R212-20-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924329", "@num": "R212-31-1", "#text": "Code de la mutualité - art. R212-31-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716309", "@num": "R212-45", "#text": "Code de la mutualité - art. R212-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716424", "@num": "R213-2", "#text": "Code de la mutualité - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757045", "@num": "R213-3", "#text": "Code de la mutualité - art. R213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716411", "@num": "R213-4", "#text": "Code de la mutualité - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745897", "@num": "L951-3", "#text": "Code de la sécurité sociale. - art. L951-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872949", "@num": "256 C", "#text": "Code général des impôts, CGI. - art. 256 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563993", "@num": "L612-44", "#text": "Code monétaire et financier - art. L612-44 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723621", "@num": "R561-28", "#text": "Code monétaire et financier - art. R561-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173979", "@fin": "2016-01-01", "#text": "Section 1 : Régime financier et comptable.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000030438462", "@fin": "2999-01-01", "#text": "Section 1 : Régime prudentiel", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157224", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792244", "@fin": "2005-09-09", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792245", "@fin": "2008-06-15", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998096", "@fin": "2009-01-24", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143004", "@fin": "2010-05-08", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022305305", "@fin": "2016-01-01", "@num": "L212-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438427", "@fin": "2999-01-01", "@num": "L212-7", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Constituent un groupe les mutuelles ou unions qui forment entre elles ou avec des institutions de prévoyance régies par le livre IX du code de la sécurité sociale ou l'article L. 727-2 du code rural ou avec des entreprises d'assurance relevant du code des assurances ou de réassurance, un ensemble correspondant à l'un des cas suivants :

1° Ces organismes ont soit une direction commune, soit des services communs assez étendus pour engendrer une politique commerciale, technique ou financière commune ;

2° Ces organismes ont entre eux des liens de réassurance importants et durables ;

3° Ces organismes détiennent directement ou indirectement une fraction du capital d'une ou plusieurs entreprises régies par le code des assurances leur permettant de participer à leur contrôle.

II.-Les mutuelles et unions appartenant à un groupe au sens du 3° du I ci-dessus établissent et publient des comptes consolidés dans les conditions définies par un règlement de l'Autorité des normes comptables.

Ces comptes sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.

III.-Lorsque deux ou plusieurs mutuelles ou unions appartiennent à un groupe, l'une de ces entités établit et publie des comptes combinés. Un décret détermine celle de ces entités sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des entités concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement de l'Autorité des normes comptables.

Les comptes mentionnés au présent article sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.

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I.-Constituent un groupe les mutuelles ou unions qui forment entre elles ou avec des institutions de prévoyance régies par le livre IX du code de la sécurité sociale ou l'article L. 727-2 du code rural et de la pêche maritime ou avec des entreprises d'assurance relevant du code des assurances ou de réassurance, un ensemble correspondant à l'un des cas suivants :

1° Ces organismes ont soit une direction commune, soit des services communs assez étendus pour engendrer une politique commerciale, technique ou financière commune ;

2° Ces organismes ont entre eux des liens de réassurance importants et durables ;

3° Ces organismes détiennent directement ou indirectement une fraction du capital d'une ou plusieurs entreprises régies par le code des assurances leur permettant de participer à leur contrôle.

Ces comptes sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.

Les comptes mentionnés au présent article sont certifiés par les commissaires aux comptes dans les conditions prévues au deuxième alinéa de l'article L. 823-9 du code de commerce.

" } }, "LEGIARTI000030431452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030431452", "URL": "article/LEGI/ARTI/00/00/30/43/14/LEGIARTI000030431452.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030438462", "#text": "Code de la mutualité - Section 1 : Régime prudentiel (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030438453", "#text": "Code de la mutualité - Section 2 : Régime comptable (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030438503", "#text": "Code de la mutualité - Section 3 : Fusion, scission, dissolution, redr... 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L212-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027892279", "@num": "L212-3", "#text": "Code de la mutualité - art. L212-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438447", "@num": "L212-3-1", "#text": "Code de la mutualité - art. L212-3-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438556", "@num": "L212-3-2", "#text": "Code de la mutualité - art. L212-3-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438442", "@num": "L212-4", "#text": "Code de la mutualité - art. 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L212-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438415", "@num": "L212-7-1", "#text": "Code de la mutualité - art. L212-7-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028636394", "@num": "L212-7-2", "#text": "Code de la mutualité - art. L212-7-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027893729", "@num": "L212-7-2-1", "#text": "Code de la mutualité - art. L212-7-2-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792250", "@num": "L212-7-3", "#text": "Code de la mutualité - art. L212-7-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028636391", "@num": "L212-7-4", "#text": "Code de la mutualité - art. L212-7-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627855", "@num": "L212-7-4-1", "#text": "Code de la mutualité - art. L212-7-4-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030431439", "@fin": "2999-01-01", "#text": "Titre III : MODIFICATIONS DU CODE DE LA MUTUALITÉ", "@debut": "2015-04-04" } ] }, "@cid": "JORFTEXT000030430065", "@nor": "FCPX1431022R", "@num": "2015-378", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil du 25 novembre 2009 sur l'accès aux activités de l'assurance et de la réassurance et leur exercice (Solvabilité II)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030430065", "@c_titre_court": "ORDONNANCE n° 2015-378 du 2 avril 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil du 25 novembre 2009 sur l'accès aux activités de l'assurance et de la réassurance et leur exercice (Solvabilité II)", "@debut": "2015-04-04", "@id_txt": "LEGITEXT000030431422", "@c_titre_court": "ORDONNANCE n°2015-378 du 2 avril 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-04-03", "@date_signature": "2015-04-02" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030431452", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030430343", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A abrogé les dispositions suivantes :

-Code de la mutualité
\nSct. Section 5 : Mesures d'assainissement et de liquidation des entreprises communautaires., Art. L212-27, Art. L212-3-2 \n
\n

A modifié les dispositions suivantes :

-Code de la mutualité
\nArt. L212-26 \n
\n

A modifié les dispositions suivantes :

-Code de la mutualité
Art. L212-1
\n

A abrogé les dispositions suivantes :

-Code de la mutualité
\nArt. L212-7-2, Art. L212-7-2-1, Art. L212-7-3, Art. L212-7-4, Art. L212-7-4-1, Sct. Section 3 : Fusion, scission, dissolution, redressement judiciaire, liquidation, mesures d'assainissement, Art. L212-11, Art. L212-11-1, Art. L212-14, Art. L212-15, Art. L212-15-1, Art. L212-16 \n
\n

A abrogé les dispositions suivantes :

-Code de la mutualité
\nArt. L212-17, Art. L212-18, Art. L212-19, Art. L212-20, Art. L212-21, Art. L212-22 \n
\n

A modifié les dispositions suivantes :

-Code de la mutualité
\nSct. Section 1 : Régime prudentiel., Art. L212-1, Art. L212-3, Sct. Section 2 : Régime comptable, Art. L212-3-1, Art. L212-4, Art. L212-5, Art. L212-6, Art. L212-7, Art. L212-7-1, Art. L212-6-1\n
\n

" } }, "LEGIARTI000030434180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L341-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030434180", "URL": "article/LEGI/ARTI/00/00/30/43/41/LEGIARTI000030434180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030431492", "@num": "7", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030435469", "@num": "L931-33-2", "#text": "Code de la sécurité sociale. - art. L931-33-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773094", "@num": "A341-1", "#text": "Code des assurances - art. A341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799018", "@num": "L341-1", "#text": "Code des assurances - art. L341-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584298", "@num": "R341-4", "#text": "Code des assurances - art. R341-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044131056", "@num": "R343-11", "#text": "Code des assurances - art. R343-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157734", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142892", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030434180", "@fin": "2999-01-01", "@num": "L341-4", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans l'exercice de ses missions, l'Autorité de contrôle prudentiel et de résolution peut autoriser ou prescrire à des entreprises mentionnées aux articles L. 341-1 et L. 345-2, de déroger à certaines dispositions concernant la date de clôture de l'exercice comptable, la tenue et la présentation des comptes, les modalités d'évaluation des actifs et des passifs. La liste de ces autorisations ou prescriptions ainsi que leurs modalités de mise en œuvre sont précisées par arrêté conjoint du ministre chargé de l'économie, du ministre chargé de la mutualité et du ministre chargé de la sécurité sociale.

L'Autorité de contrôle prudentiel et de résolution peut également prescrire à ces entreprises de mettre des valorisations figurant dans leurs comptes en conformité avec les dispositions de l'article L. 341-1.

\n
\n
" } }, "LEGIARTI000030438372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2015-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000030438372", "URL": "article/LEGI/ARTI/00/00/30/43/83/LEGIARTI000030438372.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030431450", "@num": "14", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018985975", "@num": "L111-1-1", "#text": "Code de la mutualité - art. L111-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288847", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288192", "@num": "L211-10", "#text": "Code de la mutualité - art. L211-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030432657", "@num": "L212-6-1", "#text": "Code de la mutualité - art. L212-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438651", "@num": "L221-19", "#text": "Code de la mutualité - art. L221-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588233", "@num": "L227-1", "#text": "Code de la mutualité - art. L227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318651", "@num": "L932-13-2", "#text": "Code de la sécurité sociale. - art. L932-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318664", "@num": "L932-14-1", "#text": "Code de la sécurité sociale. - art. L932-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029318797", "@num": "L145-2", "#text": "Code des assurances - art. L145-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030438338", "@fin": "2999-01-01", "#text": "Sous-section 1 : Conditions d'exercice", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030438340", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157223", "@fin": "2999-01-01", "#text": "Chapitre Ier : Champ d'application et conditions d'activité.", "@debut": "2001-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142681", "@fin": "2017-04-08", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation.", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000034387378", "@fin": "2999-01-01", "#text": "Titre Ier : Règles de fonctionnement applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation et aux mutuelles et unions de retraite professionnelle supplémentaire.", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128407", "@fin": "2008-06-15", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance et de capitalisation", "@debut": "2001-04-22" }, { "@id": "LEGISCTA000018998108", "@fin": "2999-01-01", "#text": "Livre II : Mutuelles et unions pratiquant des opérations d'assurance, de réassurance et de capitalisation.", "@debut": "2008-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107969", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-07-26" } ] }, "@cid": "LEGITEXT000006074067", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la mutualité", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006074067", "@c_titre_court": "Code de la mutualité" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006792209", "@fin": "2001-04-22", "@num": "L211-1", "@etat": "ABROGE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792210", "@fin": "2008-06-15", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018998076", "@fin": "2015-04-04", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030438372", "@fin": "2017-04-08", "@num": "L211-1", "@etat": "MODIFIE", "@debut": "2015-04-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387369", "@fin": "2999-01-01", "@num": "L211-1", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutuelles et les unions qui réalisent des opérations relevant du 1° du I de l'article L. 111-1 ou de l'article L. 111-1-1 sont régies par les dispositions du présent livre.
\n
" } }, "LEGIARTI000030438427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030438427", "URL": "article/LEGI/ARTI/00/00/30/43/84/LEGIARTI000030438427.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006746012", "@num": "9", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000030431452", "@num": "15", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. 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Les mutuelles et les unions régies par les dispositions du livre II ainsi que les unions mutualistes de groupe définies à l'article L. 111-4-2 établissent et publient des comptes consolidés ou combinés. Ces comptes sont établis selon un règlement défini par l'Autorité des normes comptables.

Les deuxième et troisième alinéas de l'article L. 345-2 du code des assurances s'appliquent aux organismes mentionnés au précédent alinéa.

" } }, "LEGIARTI000034387369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034387369", "URL": "article/LEGI/ARTI/00/00/34/38/73/LEGIARTI000034387369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380062", "@num": "6", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. 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Les mutuelles et les unions qui réalisent des opérations relevant du 1° du I de l'article L. 111-1 ou de l'article L. 111-1-1 sont régies par le présent livre, à l'exception du chapitre IV du présent titre.

Les mutuelles et unions de retraite professionnelle supplémentaire mentionnées à l'article L. 214-1 sont régies par la présente sous-section et le chapitre IV du présent titre.

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Article L212-6-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code de la mutualité)