{ "article": { "LEGIARTI000030564423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R352-1-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030564423", "URL": "article/LEGI/ARTI/00/00/30/56/44/LEGIARTI000030564423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561313", "@num": "4", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006229005", "@num": "L232-10", "#text": "Code de commerce - art. L232-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018612084", "@fin": "2016-01-01", "#text": "Chapitre II : Dispositions relatives à la coassurance.", "@debut": "1994-07-26" }, { "@id": "LEGISCTA000030582972", "@fin": "2999-01-01", "#text": "Chapitre II : Exigences de capital réglementaire", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143453", "@fin": "2016-01-01", "#text": "Titre V : Libre prestation de services et coassurance relatives aux Etats parties à l'accord sur l'Espace économique européen non membres des communautés européennes", "@debut": "1993-05-20" }, { "@id": "LEGISCTA000030582886", "@fin": "2999-01-01", "#text": "Titre V : Régime prudentiel applicable aux entreprises relevant du régime dit “ Solvabilité II ”", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030564423", "@fin": "2999-01-01", "@num": "R352-1-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés anonymes soumises aux dispositions du présent titre sont dispensées du prélèvement prescrit par l' article L. 232-10 du code de commerce .

" } }, "LEGIARTI000006229005": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-10", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-10-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229005", "URL": "article/LEGI/ARTI/00/00/06/22/90/LEGIARTI000006229005.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L010AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314853", "@num": "5", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006280852", "@num": "345", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 345 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000051317072", "@num": "62", "#text": "Ordonnance n°2025-229 du 12 mars 2025 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000051316108", "@nortexte": "JUSC2502339R", "@numtexte": "2025-229", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGIARTI000030583808", "@num": "R334-1", "#text": "Code des assurances - art. R334-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564423", "@num": "R352-1-1", "#text": "Code des assurances - art. R352-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810710", "@num": "L214-134", "#text": "Code monétaire et financier - art. L214-134 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021178432", "@num": "L214-155", "#text": "Code monétaire et financier - art. L214-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656099", "@num": "L515-9", "#text": "Code monétaire et financier - art. L515-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161291", "@fin": "2999-01-01", "#text": "Section 4 : Des bénéfices", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006229005", "@fin": "2025-10-01", "@num": "L232-10", "@etat": "ABROGE_DIFF", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051322888", "@fin": "2999-01-01", "@num": "L232-10", "@etat": "VIGUEUR_DIFF", "@debut": "2025-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A peine de nullité de toute délibération contraire, dans les sociétés à responsabilité limitée et les sociétés par actions, il est fait sur le bénéfice de l'exercice, diminué, le cas échéant, des pertes antérieures, un prélèvement d'un vingtième au moins affecté à la formation d'un fonds de réserve dit \" réserve légale \".
\n
Ce prélèvement cesse d'être obligatoire, lorsque la réserve atteint le dixième du capital social.
" } }, "LEGIARTI000030561313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030561313", "URL": "article/LEGI/ARTI/00/00/30/56/13/LEGIARTI000030561313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030582972", "#text": "Code des assurances - Chapitre II : Exigences de capital réglementaire (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030582884", "#text": "Code des assurances - Chapitre III : Investissements (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030583183", "#text": "Code des assurances - Chapitre IV : Système de gouvernance (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030582952", "#text": "Code des assurances - Chapitre Ier : Valorisation du bilan prudentiel (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030583181", "#text": "Code des assurances - Chapitre V : Informations à fournir à l'Autorit... 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R350-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582937", "@num": "R351-1", "#text": "Code des assurances - art. R351-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030563013", "@num": "R351-10", "#text": "Code des assurances - art. R351-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030563018", "@num": "R351-11", "#text": "Code des assurances - art. R351-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030563029", "@num": "R351-12", "#text": "Code des assurances - art. 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R356-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582161", "@num": "R356-38", "#text": "Code des assurances - art. R356-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582163", "@num": "R356-39", "#text": "Code des assurances - art. R356-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582023", "@num": "R356-4", "#text": "Code des assurances - art. R356-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582165", "@num": "R356-40", "#text": "Code des assurances - art. R356-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582167", "@num": "R356-41", "#text": "Code des assurances - art. R356-41 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582169", "@num": "R356-42", "#text": "Code des assurances - art. R356-42 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582171", "@num": "R356-43", "#text": "Code des assurances - art. R356-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582173", "@num": "R356-44", "#text": "Code des assurances - art. R356-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582175", "@num": "R356-45", "#text": "Code des assurances - art. R356-45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582177", "@num": "R356-46", "#text": "Code des assurances - art. R356-46 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582179", "@num": "R356-47", "#text": "Code des assurances - art. R356-47 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582181", "@num": "R356-48", "#text": "Code des assurances - art. R356-48 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582183", "@num": "R356-48-1", "#text": "Code des assurances - art. R356-48-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582185", "@num": "R356-49", "#text": "Code des assurances - art. R356-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582025", "@num": "R356-5", "#text": "Code des assurances - art. R356-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582029", "@num": "R356-5-1", "#text": "Code des assurances - art. R356-5-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582031", "@num": "R356-5-2", "#text": "Code des assurances - art. R356-5-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582193", "@num": "R356-50", "#text": "Code des assurances - art. R356-50 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582195", "@num": "R356-50-1", "#text": "Code des assurances - art. R356-50-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582197", "@num": "R356-51", "#text": "Code des assurances - art. R356-51 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582201", "@num": "R356-52", "#text": "Code des assurances - art. R356-52 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582203", "@num": "R356-53", "#text": "Code des assurances - art. R356-53 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582215", "@num": "R356-53-1", "#text": "Code des assurances - art. R356-53-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582217", "@num": "R356-54", "#text": "Code des assurances - art. R356-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582219", "@num": "R356-55", "#text": "Code des assurances - art. R356-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582221", "@num": "R356-56", "#text": "Code des assurances - art. R356-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582223", "@num": "R356-57", "#text": "Code des assurances - art. R356-57 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582225", "@num": "R356-57-1", "#text": "Code des assurances - art. R356-57-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582231", "@num": "R356-58", "#text": "Code des assurances - art. R356-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582233", "@num": "R356-59", "#text": "Code des assurances - art. R356-59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582033", "@num": "R356-6", "#text": "Code des assurances - art. R356-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582239", "@num": "R356-60", "#text": "Code des assurances - art. R356-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582241", "@num": "R356-61", "#text": "Code des assurances - art. R356-61 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582035", "@num": "R356-7", "#text": "Code des assurances - art. R356-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582037", "@num": "R356-8", "#text": "Code des assurances - art. R356-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582039", "@num": "R356-9", "#text": "Code des assurances - art. R356-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030561273", "@fin": "2999-01-01", "#text": "Chapitre Ier : Transposition de 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), modifiée en dernier lieu par la directive 2014/51/UE du Parlement européen et du Conseil du 16 mars 2014 (Omnibus II)", "@debut": "2015-05-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030561276", "@fin": "2999-01-01", "#text": "Titre Ier : MODIFICATIONS DU CODE DES ASSURANCES", "@debut": "2015-05-11" } ] }, "@cid": "JORFTEXT000030559751", "@nor": "FCPT1502022D", "@num": "2015-513", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-513 du 7 mai 2015 pris pour l'application de l'ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil sur l‘accès aux activités de l'assurance et de la réassurance et leur exercice (solvabilité II)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030559751", "@c_titre_court": "DÉCRET n°2015-513 du 7 mai 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-513 du 7 mai 2015 pris pour l'application de l'ordonnance n° 2015-378 du 2 avril 2015 transposant la directive 2009/138/CE du Parlement européen et du Conseil sur l‘accès aux activités de l'assurance et de la réassurance et leur exercice (solvabilité II)", "@debut": "2015-05-11", "@id_txt": "LEGITEXT000030561239", "@c_titre_court": "DÉCRET n°2015-513 du 7 mai 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-05-10", "@date_signature": "2015-05-07", "@num_parution_jo": "0108" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030561313", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030560278", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des assurances
\n Art. R351-18, Art. R351-19, Art. R351-20, Art. R351-21, Art. R351-22, Art. R351-23, Art. R351-24, Art. R351-25, Art. R351-26, Art. R351-27, Art. R351-28, Sct. Chapitre II : Exigences de capital réglementaire.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R352-1, Art. R352-1-1, Sct. Section 1 : Capital de solvabilité requis., Sct. Sous-section 1 : Dispositions générales. , Art. R352-2, Art. R352-3, Sct. Sous-section 2 : Formule standard. \n, Art. R352-4, Art. R352-5, Art. R352-6, Art. R352-7, Art. R352-8, Art. R352-9, Art. R352-10, Art. R352-11, Art. R352-12, Sct. Sous-section 3 : Modèle interne., Art. R352-13, Art. R352-14, Art. R352-15, Art. R352-16, Art. R352-17, Art. R352-18, Art. R352-19, Art. R352-20, Art. R352-21, Art. R352-22, Art. R352-23, Art. R352-24, Sct. Sous-section 4 : Exigence de capital supplémentaire. \n, Art. R352-26, Sct. Sous-section 5 : Mesures transitoires. \n, Art. R352-27, Art. R352-28, Sct. Section 2 : Minimum de capital requis., Art. R352-29, Sct. Section 3 : Entreprises en situation irrégulière. \n, Art. R352-30, Art. R352-31, Art. R352-32, Art. R352-33, Art. R352-34, Art. R352-34-1, Sct. Section 4 : Entreprises d'assurance mixtes. \n, Art. R352-35\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Titre V : Régime prudentiel applicable aux entreprises relevant du régime dit “ Solvabilité II ”, Sct. Chapitre III : Investissements., Sct. Section III : Sanctions administratives., Art. R353-6, Art. R353-1, Art. R353-2, Art. R353-3, Art. R353-5, Art. R353-4, Sct. Section I : Dispositions générales., Sct. Section II : Conditions d'exercice.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R350-1, Art. R350-2, Sct. Chapitre Ier : Valorisation du bilan prudentiel., Sct. Section I : Dispositions générales sur la valorisation du bilan prudentiel., Art. R351-1, Sct. Section II : Provisions techniques prudentielles., Sct. Sous-section, Art. R351-2, Art. R351-2-1, Art. R351-3, Art. R351-4, Art. R351-5, Art. R351-5-1, Art. R351-6\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R351-7, Art. R351-8, Art. R351-9, Art. R351-10, Art. R351-11, Art. R351-12, Art. R351-13, Art. R351-14, Art. R351-15, Sct. Sous-section, Art. R351-16, Art. R351-17, Sct. Section III : Fonds propres.\n
\n

\n
\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre IV : Système de gouvernance. \n, Art. R354-1, Art. R354-2, Art. R354-2-1, Art. R354-2-2, Art. R354-2-3, Art. R354-2-4, Art. R354-2-5, Art. R354-3, Art. R354-3-1, Art. R354-3-2, Art. R354-3-3, Art. R354-3-4, Art. R354-4, Art. R354-4-1, Art. R354-5, Art. R354-6, Art. R354-6-1, Art. R354-7, Art. R354-8, Sct. Chapitre V : Informations à fournir à l'Autorité de contrôle prudentiel et de résolution et au public. , Sct. Section 1 : Informations à fournir à l'Autorité de contrôle prudentiel et de résolution. , Sct. Sous-section 1 : Dispositions générales., Art. R355-1, Art. R355-1-1, Art. R355-2, Art. R355-3, Art. R355-4, Art. R355-5, Sct. Sous-section 2 : Dispositions transitoires.\n , Art. R355-6, Sct. Section 2 : Informations à destination du public. , Sct. Sous-section 1 : Dispositions générales. , Art. R355-7, Art. R355-8, Art. R355-9, Art. R355-10, Art. R355-11, Sct. Sous-section 2 : Dispositions transitoires. \n, Art. R355-12, Sct. Chapitre VI : Exigences spécifiques aux groupes. , Sct. Section 1 : Dispositions générales relatives au contrôle des groupes. , Art. R356-1, Art. R356-2, Art. R356-3, Art. R356-4, Art. R356-5, Art. R356-5-1, Art. R356-5-2, Sct. Section 2 : Dispositions spécifiques aux groupes avec une entreprise mère ayant son siège social en dehors de l'Union européenne. \n, Art. R356-6, Art. R356-7, Sct. Section 3 : Exigence de capital réglementaire des groupes., Art. R356-8, Art. R356-9, Art. R356-10, Art. R356-11, Art. R356-12, Art. R356-13, Art. R356-14, Art. R356-15, Art. R356-16, Art. R356-17, Art. R356-18, Art. R356-19, Art. R356-20, Art. R356-20-1, Art. R356-20-2, Art. R356-20-3, Art. R356-21, Art. R356-22, Art. R356-23, Art. R356-24, Art. R356-25, Art. R356-25-1, Art. R356-25-2, Art. R356-26, Art. R356-26-1, Art. R356-27, Art. R356-27-1, Art. R356-28, Art. R356-28-1, Art. R356-28-2, Art. R356-29, Art. R356-30-1, Art. R356-30, Art. R356-31, Sct. Section 4 : Système de gouvernance des groupes., Art. R356-33, Art. R356-34, Art. R356-35, Art. R356-36, Art. R356-37, Art. R356-38, Art. R356-39, Art. R356-40, Art. R356-41, Art. R356-42, Art. R356-43, Art. R356-44, Art. R356-45, Art. R356-46, Art. R356-47, Art. R356-48, Art. R356-48-1, Art. R356-49, Art. R356-50, Art. R356-50-1, Sct. Section 5 : Informations à fournir aux autorités de contrôle par les groupes. \n, Sct. Sous-section 1 : Dispositions générales. , Art. R356-51, Art. R356-52, Art. R356-53, Art. R356-53-1, Sct. Sous-section 2 : Dispositions transitoires. \n, Art. R356-54, Sct. Section 6 : Informations à fournir au public par les groupes. \n, Sct. Sous-section 1 : Dispositions générales. , Art. R356-55, Art. R356-56, Art. R356-57, Art. R356-57-1, Art. R356-58, Art. R356-59, Art. R356-60, Sct. Sous-section 2 : Dispositions transitoires , Art. R356-61\n
\n

\n
\n
" } }, "LEGIARTI000051322888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-10", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051322888", "URL": "article/LEGI/ARTI/00/00/51/32/28/LEGIARTI000051322888.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 70 de l’ordonnance n° 2025-229 du 12 mars 2025, l’ordonnance précitée s’applique à compter du 1er octobre 2025.

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Dans les sociétés à responsabilité limitée et les sociétés par actions, il est fait sur le bénéfice de l'exercice, diminué, le cas échéant, des pertes antérieures, un prélèvement d'un vingtième au moins affecté à la formation d'un fonds de réserve dit \" réserve légale \". Toute décision contraire est nulle. L'article 1844-12-1 du code civil n'est pas applicable.

Ce prélèvement cesse d'être obligatoire, lorsque la réserve atteint le dixième du capital social.

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Article R352-1-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)