{ "article": { "LEGIARTI000030435469": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-33-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030435469", "URL": "article/LEGI/ARTI/00/00/30/43/54/LEGIARTI000030435469.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030431456", "@num": "17", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173000", "@fin": "2999-01-01", "#text": "Section 11 : Comptes et états statistiques", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156357", "@fin": "2999-01-01", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141708", "@fin": "2999-01-01", "#text": "Titre III : Institutions de prévoyance et opérations de ces institutions", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126923", "@fin": "2999-01-01", "#text": "Livre IX : Dispositions relatives à la protection sociale complémentaire et supplémentaire des salariés et non salariés et aux institutions à caractère paritaire", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030435469", "@fin": "2999-01-01", "@num": "L931-33-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'article L. 341-4 du code des assurances s'applique aux institutions de prévoyance ou à leurs unions et aux entités mentionnées à l'article L. 931-34.

" } }, "LEGIARTI000006745669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006745669", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745669.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L34AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006711828", "@num": "58", "#text": "Loi n°99-532 du 25 juin 1999 - art. 58 () JORF 29 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@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": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. A933-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739883", "@num": "D931-35", "#text": "Code de la sécurité sociale. - art. D931-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029317553", "@num": "L931-15-1", "#text": "Code de la sécurité sociale. - art. L931-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029317566", "@num": "L931-15-2", "#text": "Code de la sécurité sociale. - art. L931-15-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745662", "@num": "L931-31-1", "#text": "Code de la sécurité sociale. - art. L931-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000048539676", "@num": "L931-34-1", "#text": "Code de la sécurité sociale. - art. 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R931-10-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898842", "@num": "R931-43-1", "#text": "Code de la sécurité sociale. - art. R931-43-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716590", "@num": "R933-2", "#text": "Code de la sécurité sociale. - art. R933-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027898713", "@num": "R933-3", "#text": "Code de la sécurité sociale. - art. 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L345-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745669", "@fin": "2001-08-31", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745670", "@fin": "2004-11-16", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745671", "@fin": "2006-06-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2004-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745672", "@fin": "2009-01-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142991", "@fin": "2016-01-01", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031555771", "@fin": "2015-11-21", "@num": "L931-34", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438922", "@fin": "2999-01-01", "@num": "L931-34", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Lorsque deux ou plusieurs institutions de prévoyance ou entreprises visées au premier alinéa de l'article L. 345-2 du code des assurances constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elle établit et publie des comptes combinés. Un décret détermine celle des institutions ou entreprises sur laquelle pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des institutions et entreprises concernées, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du Comité de la réglementation comptable.
" } }, "LEGIARTI000006745670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-16", "DATE_DEBUT": "2001-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006745670", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L34AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006759885", "@num": "1", "#text": "Ordonnance n°2001-767 du 29 août 2001 - art. 1 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772343", "@nortexte": "MESX0100100R", "@numtexte": "2001-767", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@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": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. 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L3344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649490", "@num": "L444-3", "#text": "Code du travail - art. 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L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797395", "@num": "L322-1-2", "#text": "Code des assurances - art. L322-1-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745669", "@fin": "2001-08-31", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745670", "@fin": "2004-11-16", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745671", "@fin": "2006-06-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2004-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745672", "@fin": "2009-01-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142991", "@fin": "2016-01-01", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031555771", "@fin": "2015-11-21", "@num": "L931-34", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438922", "@fin": "2999-01-01", "@num": "L931-34", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Lorsque deux ou plusieurs institutions de prévoyance, entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1 ou de l'article L. 310-1-1 du code des assurances, sociétés de groupe d'assurance définies à l'article L. 322-1-2 du même code, mutuelles ou unions de mutuelles relevant du livre II du code de la mutualité constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elles établit et publie des comptes combinés. Un décret détermine celui des organismes mentionnés au présent alinéa sur lequel pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des organismes concernés, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du Comité de la réglementation comptable.
" } }, "LEGIARTI000006745671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-24", "DATE_DEBUT": "2004-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006745671", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L34AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@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": "LEGIARTI000006843418", "@num": "18", "#text": "Ordonnance n°2004-1201 du 12 novembre 2004 - art. 18 () JORF 16 novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000255968", "@nortexte": "ECOX0400214R", "@numtexte": "2004-1201", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. 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R922-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716508", "@num": "R931-10-11-3", "#text": "Code de la sécurité sociale. - art. R931-10-11-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924158", "@num": "R931-10-21-1", "#text": "Code de la sécurité sociale. - art. R931-10-21-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716579", "@num": "R931-10-34", "#text": "Code de la sécurité sociale. - art. 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R933-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716612", "@num": "R933-4", "#text": "Code de la sécurité sociale. - art. R933-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755240", "@num": "R933-8", "#text": "Code de la sécurité sociale. - art. R933-8 (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": "LEGIARTI000027645921", "@num": "L3344-1", "#text": "Code du travail - art. L3344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649490", "@num": "L444-3", "#text": "Code du travail - art. L444-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000051190942", "@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": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797395", "@num": "L322-1-2", "#text": "Code des assurances - art. L322-1-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172871", "@fin": "2006-06-24", "#text": "Section 11 : Comptes et états statistiques", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745669", "@fin": "2001-08-31", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745670", "@fin": "2004-11-16", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745671", "@fin": "2006-06-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2004-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745672", "@fin": "2009-01-24", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142991", "@fin": "2016-01-01", "@num": "L931-34", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031555771", "@fin": "2015-11-21", "@num": "L931-34", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030438922", "@fin": "2999-01-01", "@num": "L931-34", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Lorsque deux ou plusieurs institutions de prévoyance, groupements paritaires de prévoyance, entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1 ou de l'article L. 310-1-1 du code des assurances, sociétés de groupe d'assurance définies à l'article L. 322-1-2 du même code, mutuelles ou unions de mutuelles relevant du livre II du code de la mutualité, unions de groupe mutualiste constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elles établit et publie des comptes combinés. Un décret détermine celui des organismes mentionnés au présent alinéa sur lequel pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des organismes concernés, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du Comité de la réglementation comptable.
" } }, "LEGIARTI000006745672": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2006-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006745672", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745672.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L34AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@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": "LEGIARTI000006250150", "@num": "3", "#text": "Ordonnance n°2006-344 du 23 mars 2006 - art. 3 () JORF 24 mars 2006 en vigueur le 24 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. 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Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement du comité de la réglementation comptable.
\n
Lorsque deux ou plusieurs institutions de prévoyance, groupements paritaires de prévoyance, entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1 ou de l'article L. 310-1-1 du code des assurances, sociétés de groupe d'assurance définies à l'article L. 322-1-2 du même code, mutuelles ou unions de mutuelles relevant du livre II du code de la mutualité, unions de groupe mutualiste constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elles établit et publie des comptes combinés. Un décret détermine celui des organismes mentionnés au présent alinéa sur lequel pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des organismes concernés, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement du Comité de la réglementation comptable.
" } }, "LEGIARTI000020142991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2009-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000020142991", "URL": "article/LEGI/ARTI/00/00/20/14/29/LEGIARTI000020142991.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": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027897108", "@num": "A933-11", "#text": "Code de la sécurité sociale. - art. 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Les institutions de prévoyance établissent et publient des comptes consolidés dans des conditions définies par un règlement de l'Autorité des normes comptables.

Lorsque deux ou plusieurs institutions de prévoyance, groupements paritaires de prévoyance, entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1 ou de l'article L. 310-1-1 du code des assurances, sociétés de groupe d'assurance définies à l'article L. 322-1-2 du même code, mutuelles ou unions de mutuelles relevant du livre II du code de la mutualité, unions de groupe mutualiste constituent un ensemble dont la cohésion ne résulte pas de liens en capital, l'une d'elles établit et publie des comptes combinés. Un décret détermine celui des organismes mentionnés au présent alinéa sur lequel pèse cette obligation. Les comptes combinés sont constitués par agrégation de l'ensemble des comptes des organismes concernés, établis s'il y a lieu sur une base consolidée dans des conditions définies par un règlement de l'Autorité des normes comptables.

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Article L931-33-2 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code de la sécurité sociale)