{ "article": { "LEGIARTI000030576496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030576496", "URL": "article/LEGI/ARTI/00/00/30/57/64/LEGIARTI000030576496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000030576485", "@num": "R336-6", "#text": "Code des assurances - art. R336-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030576496", "@fin": "2999-01-01", "@num": "R336-8", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dès lors que les états, tableaux ou documents mentionnés à l'article R. 336-6 sont fondés sur des données comptables, les soldes des comptes utilisés par l'entreprise doivent s'y raccorder, par voie directe ou par regroupement.

" } }, "LEGIARTI000030561323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030561323", "URL": "article/LEGI/ARTI/00/00/30/56/13/LEGIARTI000030561323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006175730", "#text": "Code des assurances - Section III : Estimation des éléments d'actif. (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813898", "@num": "R332-19", "#text": "Code des assurances - art. R332-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813893", "@num": "R332-20", "#text": "Code des assurances - art. R332-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027813887", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890009", "@num": "R332-20-2", "#text": "Code des assurances - art. R332-20-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866685", "@num": "R332-21", "#text": "Code des assurances - art. R332-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890064", "@num": "R332-23", "#text": "Code des assurances - art. 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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030583549", "#text": "Code des assurances - Titre III : Régime prudentiel applicable aux en... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816231", "@num": "R331-1-1", "#text": "Code des assurances - art. R331-1-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027889157", "@num": "R331-15", "#text": "Code des assurances - art. 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R335-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576377", "@num": "R335-6", "#text": "Code des assurances - art. R335-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584175", "@num": "R336-1", "#text": "Code des assurances - art. R336-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584172", "@num": "R336-5", "#text": "Code des assurances - art. R336-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576492", "@num": "R336-6", "#text": "Code des assurances - art. R336-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576494", "@num": "R336-7", "#text": "Code des assurances - art. R336-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576496", "@num": "R336-8", "#text": "Code des assurances - art. R336-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@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": "LEGIARTI000030561323", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030560432", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Section IX : Dispositions spécifiques aux actifs des comptabilité auxiliaire d'affectation, Art. R332-65, Art. R332-66\n
\n

\n
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A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Dispositions générales., Art. R331-1-1, Sct. Section II : Provisions techniques des opérations d'assurance sur la vie, d'assurance nuptialité-natalité et de capitalisation., Art. R331-4, Art. R331-5, Art. R331-5-1, Art. R331-5-2, Art. R331-5-3, Art. R331-5-4, Sct. Section III : Provisions techniques des autres opérations d'assurance., Art. R331-6, Sct. Paragraphe 1 : Provision mathématique des rentes, Art. R331-7, Sct. Paragraphe 3 : Provision pour sinistres restant à payer., Art. R331-15, Art. R331-16, Art. R331-17, Art. R331-18, Art. R331-26, Sct. Paragraphe 5 : Dispositions supplémentaires concernant la coassurance communautaire., Art. R331-31, Sct. Paragraphe 7 : Dispositions particulières relatives à l'assurance-crédit., Art. R331-33, Art. R331-34, Art. R331-35, Sct. Section IV : Provisions techniques des opérations de réassurance., Art. R331-36\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R335-1, Art. R336-6, Art. R335-2, Art. R336-7, Art. R335-3, Art. R336-8, Art. R335-4, Art. R335-5, Art. R335-6, Sct. Chapitre VI : Contrôle interne et états à produire par les entreprises, Art. R336-1, Art. R336-5\n
\n

\n
\n
\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-10-1, Art. R332-10-2, Art. R332-10-3, Sct. Chapitre III : Revenu des placements., Art. R333-1, Art. R333-2\n
\n

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\n
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-17, Art. R332-35\n
\n

\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-50\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-59, Art. R332-60, Art. R332-61, Art. R332-62, Art. R332-63\n
\n

\n
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R334-3, Art. R334-1, Art. R334-5, Art. R334-7\n
\n

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

- Code des assurances
\n Sct. Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité\"., Sct. Chapitre Ier : Les engagements réglementés., Art. R331-1, Art. R331-2, Art. R331-3\n
\n

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

- Code des assurances
\n Art. R332-3, Art. R332-1, Art. R332-1-2, Art. R332-2, Art. R332-3-1\n
\n

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

- Code des assurances
\n Art. R332-3-2, Art. R332-5\n
\n

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

- Code des assurances
\n Art. R332-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R332-14, Art. R332-13, Art. R332-16\n
\n

\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R332-18, Art. R332-33\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section V : Règles particulières à certaines entreprises d'assurance étrangères., Art. R332-37, Art. R332-38, Art. R332-39, Art. R332-40, Art. R332-41, Art. R332-42, Art. R332-43, Art. R332-44\n
\n

\n
\n
\n
\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. R334-2, Art. R334-4, Art. R334-6, Art. R334-10, Art. R334-12, Art. R334-14, Art. R334-16, Art. R334-18, Art. R334-20, Sct. Section V : Vérification de solvabilité globale des entreprises d'assurance, Art. R334-22, Art. R334-23, Art. R334-24, Sct. Section VI : Dispositions relatives à la marge de solvabilité des entreprises de réassurance, Sct. Paragraphe 1er : Constitution de la marge de solvabilité, Art. R334-26, Sct. Paragraphe 2 : Exigence de marge de solvabilité, Art. R334-27, Art. R334-28, Sct. Section IX : Dispositions relatives à la surveillance complémentaire des groupes d'assurances., Art. R334-40, Art. R334-41, Art. R334-42, Art. R334-43, Art. R334-44, Art. R334-45, Art. R334-46, Sct. Section X : Dispositions relatives à la surveillance complémentaire des entités réglementées appartenant à un conglomérat financier., Art. R334-48\n
\n

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

- Code des assurances
\n Art. R334-9, Art. R334-11, Art. R334-13, Art. R334-15, Art. R334-15-1, Art. R334-17, Art. R334-19, Sct. Section IV : La marge de solvabilité des entreprises mixtes exerçant à la fois les opérations mentionnées aux 1° et 2° de l'article L. 310-1, Art. R334-21, Sct. Chapitre V : Mesures de sauvegarde relatives aux entreprises d'assurance.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. R334-9-1\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
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\n
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\n
" } }, "LEGIARTI000030576492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R336-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030576492", "URL": "article/LEGI/ARTI/00/00/30/57/64/LEGIARTI000030576492.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561323", "@num": "8", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006745555", "@num": "L931-4", "#text": "Code de la sécurité sociale. - art. L931-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799018", "@num": "L341-1", "#text": "Code des assurances - art. L341-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576496", "@num": "R336-8", "#text": "Code des assurances - art. R336-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792231", "@num": "L211-8", "#text": "Code de la mutualité - art. L211-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175912", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "2002-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158789", "@fin": "2016-01-01", "#text": "Chapitre VI : Contrôle interne", "@debut": "2002-07-11" }, { "@id": "LEGISCTA000030584195", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle interne et états à produire par les entreprises", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143342", "@fin": "2016-01-01", "#text": "Titre III : Régime financier.", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030583549", "@fin": "2999-01-01", "#text": "Titre III : Régime prudentiel applicable aux entreprises ne relevant pas du régime dit \"Solvabilité II\".", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030576492", "@fin": "2999-01-01", "@num": "R336-6", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises doivent transmettre chaque année à l'Autorité de contrôle prudentiel et de résolution, selon des modalités définies par cette dernière, le compte rendu détaillé annuel de leurs opérations et tous états, tableaux ou documents de nature à permettre de contrôler leur situation financière, l'exécution de leurs opérations, l'encaissement des primes ou cotisations, le règlement des sinistres, l'évaluation et, pour les entreprises mentionnées aux 1° et 2° de l'article L. 341-1, à l'article L. 211-8 du code de la mutualité et à l'article L. 931-4 du code de la sécurité sociale, la représentation des provisions et des réserves.

Les informations mentionnées au premier alinéa doivent être approuvées par le directeur général ou le directoire ou, dans le cas des mutuelles et unions régies par le code de la mutualité, par le conseil d'administration.

Les entreprises doivent communiquer à l'Autorité de contrôle prudentiel et de résolution, à sa demande, tous renseignements et documents permettant d'apprécier la valeur des immeubles, prêts, titres ou créances figurant dans leur bilan à quelque titre que ce soit et sous quelque forme que ce soit ainsi que tous autres renseignements sur les opérations que l'Autorité estime nécessaires à l'exercice de son contrôle.
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030576492", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000030576496", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030561323", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000030576496", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030576496", "liens_entrants": true }

Article R336-8 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)