{ "article": { "LEGIARTI000030575723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030575723", "URL": "article/LEGI/ARTI/00/00/30/57/57/LEGIARTI000030575723.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561325", "@num": "9", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000035222077", "@num": "4", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000006745973", "@num": "L932-43", "#text": "Code de la sécurité sociale. - art. L932-43", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793689", "@num": "L143-4", "#text": "Code des assurances - art. L143-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792348", "@num": "L222-6", "#text": "Code de la mutualité - art. L222-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584342", "@fin": "2023-01-01", "#text": "Section VII : Règles particulières aux contrats de retraite professionnelle supplémentaire", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030575723", "@fin": "2023-01-01", "@num": "R342-10", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les dispositions de la présente section s'appliquent à chaque comptabilité mentionnée à l'article L. 143-4, aux opérations mentionnées à l'article L. 222-6 du code de la mutualité et à l'article L. 932-43 du code de la sécurité sociale." } }, "LEGIARTI000006745973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-30", "DATE_DEBUT": "2006-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006745973", "URL": "article/LEGI/ARTI/00/00/06/74/59/LEGIARTI000006745973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X932L43AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@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": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 108", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "JORFTEXT000000456741", "#text": "Ordonnance 2006-344 2006-03-23 art. 3 6° JORF 24 mars 2006 en vigueur le 24 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714326", "@num": "A932-6", "#text": "Code de la sécurité sociale. - art. A932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724757", "@num": "L932-44", "#text": "Code de la sécurité sociale. - art. L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. 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Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 932-24 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 951-1 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre de la Communauté européenne ou dans autre Etat Partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006745974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2007-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006745974", "URL": "article/LEGI/ARTI/00/00/06/74/59/LEGIARTI000006745974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X932L43AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006659275", "@num": "65", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 65 (V) JORF 31 décembre 2006 en vigueur le 30 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172886", "@fin": "2999-01-01", "#text": "Section 9 : Retraite professionnelle supplémentaire.", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156296", "@fin": "2999-01-01", "#text": "Chapitre 2 : Opérations des 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745973", "@fin": "2007-09-30", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745974", "@fin": "2009-02-01", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195211", "@fin": "2010-01-23", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740259", "@fin": "2013-07-28", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897726", "@fin": "2017-04-08", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724766", "@fin": "2023-01-01", "@num": "L932-43", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387770", "@fin": "2019-07-05", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 932-24 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 951-1 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre de la Communauté européenne ou dans autre Etat Partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006792348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-30", "DATE_DEBUT": "2006-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006792348", "URL": "article/LEGI/ARTI/00/00/06/79/23/LEGIARTI000006792348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SUAXXXXXXXX1X222L006XXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@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": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 108", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "JORFTEXT000000456741", "#text": "Ordonnance 2006-344 2006-03-23 art. 5 1° JORF 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792515", "@num": "L510-1", "#text": "Code de la mutualité - art. L510-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 222-3 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 510-1 peut également exiger que la mutuelle ou union établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de la mutuelle ou union, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006792349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2007-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006792349", "URL": "article/LEGI/ARTI/00/00/06/79/23/LEGIARTI000006792349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SUAXXXXXXXX1X222L006XXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006659275", "@num": "65", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 65 (V) JORF 31 décembre 2006 en vigueur le 30 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792515", "@num": "L510-1", "#text": "Code de la mutualité - art. L510-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 222-3 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 510-1 peut également exiger que la mutuelle ou union établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de la mutuelle ou union, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006793689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-01", "DATE_DEBUT": "2006-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006793689", "URL": "article/LEGI/ARTI/00/00/06/79/36/LEGIARTI000006793689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X143L04AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 108", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006250148", "@num": "1", "#text": "Ordonnance n°2006-344 du 23 mars 2006 - art. 1 () JORF 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796433", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006793690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2007-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006793690", "URL": "article/LEGI/ARTI/00/00/06/79/36/LEGIARTI000006793690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X143L04AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006659275", "@num": "65", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 65 (V) JORF 31 décembre 2006 en vigueur le 1er octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000020195096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020195096", "URL": "article/LEGI/ARTI/00/00/20/19/50/LEGIARTI000020195096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020178495", "@num": "1", "#text": "Ordonnance n°2009-106\n du 30 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020176349", "@nortexte": "ECET0829681R", "@numtexte": "2009-106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

\n
\n

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

\n
\n

L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.

\n
\n

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.

\n
" } }, "LEGIARTI000020195172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020195172", "URL": "article/LEGI/ARTI/00/00/20/19/51/LEGIARTI000020195172.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020178503", "@num": "5", "#text": "Ordonnance n°2009-106\n du 30 janvier 2009 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000020176349", "@nortexte": "ECET0829681R", "@numtexte": "2009-106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792515", "@num": "L510-1", "#text": "Code de la mutualité - art. L510-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

\n
\n

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 222-3 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

\n
\n

L'autorité de contrôle instituée à l'article L. 510-1 peut également exiger que la mutuelle ou union établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.

\n
\n

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de la mutuelle ou union, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre ou dans autre Etat partie à l'accord sur l'Espace économique européen.

\n
" } }, "LEGIARTI000020195211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020195211", "URL": "article/LEGI/ARTI/00/00/20/19/52/LEGIARTI000020195211.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020178513", "@num": "10", "#text": "Ordonnance n°2009-106\n du 30 janvier 2009 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000020176349", "@nortexte": "ECET0829681R", "@numtexte": "2009-106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714326", "@num": "A932-6", "#text": "Code de la sécurité sociale. - art. A932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724757", "@num": "L932-44", "#text": "Code de la sécurité sociale. - art. L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745883", "@num": "L951-1", "#text": "Code de la sécurité sociale. - art. L951-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172886", "@fin": "2999-01-01", "#text": "Section 9 : Retraite professionnelle supplémentaire.", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156296", "@fin": "2999-01-01", "#text": "Chapitre 2 : Opérations des 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745973", "@fin": "2007-09-30", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745974", "@fin": "2009-02-01", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195211", "@fin": "2010-01-23", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740259", "@fin": "2013-07-28", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897726", "@fin": "2017-04-08", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724766", "@fin": "2023-01-01", "@num": "L932-43", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387770", "@fin": "2019-07-05", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-12-7 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

\n
\n

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 932-24 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

\n
\n

L'autorité de contrôle instituée à l'article L. 951-1 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7 du code des assurances.

\n
\n

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre de la Communauté européenne ou dans autre Etat Partie à l'accord sur l'Espace économique européen.

\n
" } }, "LEGIARTI000021724692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-06-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021724692", "URL": "article/LEGI/ARTI/00/00/21/72/46/LEGIARTI000021724692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721299", "@num": "7", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'autorité de contrôle instituée à l'article L. 612-1 du code monétaire et financier peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14.

" } }, "LEGIARTI000021739377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021739377", "URL": "article/LEGI/ARTI/00/00/21/73/93/LEGIARTI000021739377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721307", "@num": "11", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'Autorité de contrôle prudentiel peut également exiger que la mutuelle ou union établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14 du code des assurances.

" } }, "LEGIARTI000021740259": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021740259", "URL": "article/LEGI/ARTI/00/00/21/74/02/LEGIARTI000021740259.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721309", "@num": "12", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714326", "@num": "A932-6", "#text": "Code de la sécurité sociale. - art. A932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724757", "@num": "L932-44", "#text": "Code de la sécurité sociale. - art. L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172886", "@fin": "2999-01-01", "#text": "Section 9 : Retraite professionnelle supplémentaire.", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156296", "@fin": "2999-01-01", "#text": "Chapitre 2 : Opérations des 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745973", "@fin": "2007-09-30", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745974", "@fin": "2009-02-01", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195211", "@fin": "2010-01-23", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740259", "@fin": "2013-07-28", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897726", "@fin": "2017-04-08", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724766", "@fin": "2023-01-01", "@num": "L932-43", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387770", "@fin": "2019-07-05", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'Autorité de contrôle prudentiel peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14 du code des assurances.

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre de la Communauté européenne ou dans autre Etat Partie à l'accord sur l'Espace économique européen.

" } }, "LEGIARTI000027892488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027892488", "URL": "article/LEGI/ARTI/00/00/27/89/24/LEGIARTI000027892488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672 du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'Autorité de contrôle prudentiel et de résolution peut également exiger que la mutuelle ou union établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14 du code des assurances.

" } }, "LEGIARTI000027897726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027897726", "URL": "article/LEGI/ARTI/00/00/27/89/77/LEGIARTI000027897726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672 du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714326", "@num": "A932-6", "#text": "Code de la sécurité sociale. - art. A932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724757", "@num": "L932-44", "#text": "Code de la sécurité sociale. - art. L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172886", "@fin": "2999-01-01", "#text": "Section 9 : Retraite professionnelle supplémentaire.", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156296", "@fin": "2999-01-01", "#text": "Chapitre 2 : Opérations des 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745973", "@fin": "2007-09-30", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745974", "@fin": "2009-02-01", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195211", "@fin": "2010-01-23", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740259", "@fin": "2013-07-28", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897726", "@fin": "2017-04-08", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724766", "@fin": "2023-01-01", "@num": "L932-43", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387770", "@fin": "2019-07-05", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'Autorité de contrôle prudentiel et de résolution peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14 du code des assurances.

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui peut être agréé dans un autre Etat membre de la Communauté européenne ou dans autre Etat Partie à l'accord sur l'Espace économique européen.

" } }, "LEGIARTI000029144747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2014-06-28" } }, "META_COMMUN": { "ID": "LEGIARTI000029144747", "URL": "article/LEGI/ARTI/00/00/29/14/47/LEGIARTI000029144747.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029141200", "@num": "1", "#text": "ORDONNANCE n°2014-696 du 26 juin 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029140170", "@nortexte": "FCPT1411027R", "@numtexte": "2014-696", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-06-26" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. 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Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 134-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

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R345-1-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030561274", "@fin": "2999-01-01", "#text": "Chapitre II : Mesures d'adaptation pour la mise en œuvre de la directive 2009/138/CE et de ses mesures d'exécution", "@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" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030561325", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030560591", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Section VII : Règles particulières aux contrats de retraite professionnelle supplémentaire \n\n\n, Art. R342-10, Art. R342-11, Art. R342-12, Art. R342-13, Art. R342-14\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R341-1, Art. R341-5, Art. R341-2, Art. R341-3, Art. R341-4, Art. R341-7, Art. R341-8, Art. R341-9, Sct. Chapitre II : Dispositions comptables particulières, Art. R342-1, Art. R342-2, Art. R342-8, Art. R342-9\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre III : Plan et évaluations comptables particuliers à l'assurance \n\n, Sct. Section 1 : Engagements et provisions techniques , Sct. Sous-section 1 : Dispositions générales \n, Art. R343-1, Art. R343-2, Art. R343-2-1, Sct. Sous-section 2 : Provisions techniques des opérations d'assurances sur la vie, d'assurance nuptialité-natalité et de capitalisation\n, Art. R343-3, Art. R343-4, Art. R343-5, Art. R343-6, Sct. Sous-section 3 : Provisions techniques des autres opérations d'assurance\n, Art. R343-7, Sct. Sous-section 4 : Provisions techniques des opérations de réassurance\n, Art. R343-8, Sct. Section 2 : Estimation des éléments d'actifs, Art. R343-9, Art. R343-10, Art. R343-11, Art. R343-12, Art. R343-13, Sct. Section 3 : Revenu des placements, Art. R343-14, Art. R343-15, Art. R343-16, Art. R344-1, Art. R344-2, Art. R344-3, Art. R344-4, Sct. Chapitre V : Comptes consolidés et combinés, Art. R345-1, Art. R345-1-1, Art. R345-1-2, Art. R345-1-3, Art. R345-1-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R342-1\n
\n

\n
\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Sct. Titre IV : Dispositions comptables et statistiques
\n

\n
\n
\n
\n
\n
" } }, "LEGIARTI000034386768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-05", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034386768", "URL": "article/LEGI/ARTI/00/00/34/38/67/LEGIARTI000034386768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380060", "@num": "5", "#text": "Ordonnance n° 2017-484 du 6 avril 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000034380052", "@num": "1", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000034387046", "@num": "L612-1", "#text": "Code monétaire et financier - art. L612-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387336", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 134-2 et au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000034387552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-05", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034387552", "URL": "article/LEGI/ARTI/00/00/34/38/75/LEGIARTI000034387552.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": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 222-3 et au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000034387770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L932-43", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-05", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034387770", "URL": "article/LEGI/ARTI/00/00/34/38/77/LEGIARTI000034387770.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380072", "@num": "11", "#text": "Ordonnance n° 2017-484 du 6 avril 2017 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000034380068", "@num": "9", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000038714326", "@num": "A932-6", "#text": "Code de la sécurité sociale. - art. A932-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724757", "@num": "L932-44", "#text": "Code de la sécurité sociale. - art. L932-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724749", "@num": "L932-45", "#text": "Code de la sécurité sociale. - art. L932-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073401", "@num": "L932-46", "#text": "Code de la sécurité sociale. - art. L932-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755198", "@num": "R932-5-1", "#text": "Code de la sécurité sociale. - art. R932-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030586050", "@num": "R932-5-11", "#text": "Code de la sécurité sociale. - art. R932-5-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755199", "@num": "R932-5-2", "#text": "Code de la sécurité sociale. - art. R932-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172886", "@fin": "2999-01-01", "#text": "Section 9 : Retraite professionnelle supplémentaire.", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156296", "@fin": "2999-01-01", "#text": "Chapitre 2 : Opérations des 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745973", "@fin": "2007-09-30", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745974", "@fin": "2009-02-01", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195211", "@fin": "2010-01-23", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021740259", "@fin": "2013-07-28", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897726", "@fin": "2017-04-08", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724766", "@fin": "2023-01-01", "@num": "L932-43", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387770", "@fin": "2019-07-05", "@num": "L932-43", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées à l'article L. 932-24 et au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

\n
" } }, "LEGIARTI000035222077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035222077", "URL": "article/LEGI/ARTI/00/00/35/22/20/LEGIARTI000035222077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035438702", "@num": "R612-20-1", "#text": "Code monétaire et financier - art. R612-20-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021942651", "#text": "Code des assurances - Section II : Dispositions relatives à la libre ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584342", "#text": "Code des assurances - Section VII : Règles particulières aux contrats... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035271671", "@num": "R143-4", "#text": "Code des assurances - art. R143-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583318", "@num": "R310-17-1", "#text": "Code des assurances - art. R310-17-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584500", "@num": "R310-17-3", "#text": "Code des assurances - art. R310-17-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575725", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035271795", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000035221364", "@nor": "ECOT1706908D", "@num": "2017-1171", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-1171 du 18 juillet 2017 fixant les règles applicables aux fonds de retraite professionnelle supplémentaire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000035221364", "@c_titre_court": "Décret n°2017-1171 du 18 juillet 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-1171 du 18 juillet 2017 fixant les règles applicables aux fonds de retraite professionnelle supplémentaire", "@debut": "2017-07-20", "@id_txt": "LEGITEXT000035222061", "@c_titre_court": "Décret n°2017-1171 du 18 juillet 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-07-19", "@date_signature": "2017-07-18", "@num_parution_jo": "0167" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000035222077", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000035221440", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A abrogé les dispositions suivantes :

-Code des assurances
\nSct. Section II : Dispositions relatives à la libre prestation de services et au libre établissement des organismes relevant du code des assurances, du code de la mutualité et du code de la sécurité sociale, Art. R310-17-1, Art. R310-17-2, Art. R310-17-3, Sct. Section VII : Règles particulières aux contrats de retraite professionnelle supplémentaire, Art. R342-10, Art. R342-11, Art. R342-12, Art. R342-13, Art. R342-14, Art. D143-5-1\n
\n

A modifié les dispositions suivantes :

Code des assurances

\nArt. R143-4, Art. R343-1 \n

Code monétaire et financier

\nArt. R612-20-1\n

" } }, "LEGIARTI000038724455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2019-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000038724455", "URL": "article/LEGI/ARTI/00/00/38/72/44/LEGIARTI000038724455.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380060", "@num": "5", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000038721557", "@num": "1", "#text": "Ordonnance n°2019-697 du 3 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000006659429", "@num": "L612-1", "#text": "Code monétaire et financier - art. L612-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038721700", "@fin": "2999-01-01", "#text": "Section II : Opérations pratiquées par les fonds de retraite professionnelle supplémentaire", "@debut": "2019-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant de la présente section, mentionnées aux articles L. 441-8, L. 134-2 et au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000038724595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L222-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2019-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000038724595", "URL": "article/LEGI/ARTI/00/00/38/72/45/LEGIARTI000038724595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380066", "@num": "8", "#text": "Ordonnance n° 2017-484 du 6 avril 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000036291117", "@num": "8", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000038721557", "@num": "1", "#text": "Ordonnance n°2019-697 du 3 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714303", "@num": "A222-4", "#text": "Code de la mutualité - art. A222-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792344", "@num": "L222-3", "#text": "Code de la mutualité - art. L222-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724677", "@num": "L222-7", "#text": "Code de la mutualité - art. L222-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724667", "@num": "L222-8", "#text": "Code de la mutualité - art. L222-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073322", "@num": "L222-9", "#text": "Code de la mutualité - art. L222-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796229", "@num": "R222-33", "#text": "Code de la mutualité - art. R222-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038721842", "@fin": "2999-01-01", "#text": "Section 2 : Opérations pratiquées par les mutuelles et unions de retraite professionnelle supplémentaire", "@debut": "2019-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157228", "@fin": "2999-01-01", "#text": "Chapitre II bis : Retraite professionnelle supplémentaire.", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142682", "@fin": "2999-01-01", "#text": "Titre II : Opérations des mutuelles et des unions.", "@debut": "2001-04-22" } ] }, "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": "LEGIARTI000006792348", "@fin": "2007-09-30", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006792349", "@fin": "2009-02-01", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195172", "@fin": "2010-01-23", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739377", "@fin": "2013-07-28", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027892488", "@fin": "2017-04-08", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034387552", "@fin": "2019-07-05", "@num": "L222-6", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724595", "@fin": "2023-01-01", "@num": "L222-6", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, la mutuelle ou union établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant de la présente section, mentionnées à l'article L. 222-3 et au VII de l'article L. 144-2 du code des assurances, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

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Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'institution de prévoyance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente sous-section et des opérations mentionnées à l'article L. 310-14 du code des assurances. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

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Article R342-10 AUTONOME ABROGE, en vigueur du 01/01/2016 au 01/01/2023 (Code des assurances)