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Pour les entreprises mentionnées à l'article L. 310-3-2, les éléments mentionnés à l'article R. 343-1 constituent des engagements réglementés pour l'application des dispositions du présent titre.

" } }, "LEGIARTI000030432038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-3-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030432038", "URL": "article/LEGI/ARTI/00/00/30/43/20/LEGIARTI000030432038.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030431482", "@num": "2", "#text": "ORDONNANCE n°2015-378 du 2 avril 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030430065", "@nortexte": "FCPX1431022R", "@numtexte": "2015-378", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000030438496", "@num": "L212-11", "#text": "Code de la mutualité - art. 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Les entreprises ne relevant pas du régime dit \" Solvabilité II \" sont :

1° Les entreprises mentionnées à l'article L. 310-1 ou au premier alinéa de l'article L. 321-10-3 qui ne sont pas des entreprises relevant du régime dit \" Solvabilité II \" au sens de l'article L. 310-3-1 ;

2° Les entreprises qui cessent de relever du régime dit \" Solvabilité II \" après que l'Autorité de contrôle prudentiel et de résolution a vérifié que :

a) Aucune des conditions énoncées au 1° de l'article L. 310-3-1 n'a été remplie au cours des trois derniers exercices annuels consécutifs ;

b) Aucune des conditions énoncées au 1° de l'article L. 310-3-1 ne sera, selon ses prévisions, remplie au cours des cinq exercices annuels suivants.

\n
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R334-41 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749794", "@num": "R334-42", "#text": "Code des assurances - art. R334-42 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715686", "@num": "R334-43", "#text": "Code des assurances - art. R334-43 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749783", "@num": "R334-44", "#text": "Code des assurances - art. R334-44 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890273", "@num": "R334-45", "#text": "Code des assurances - art. R334-45 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890275", "@num": "R334-46", "#text": "Code des assurances - art. R334-46 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029715677", "@num": "R334-48", "#text": "Code des assurances - art. R334-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583786", "@num": "R334-5", "#text": "Code des assurances - art. R334-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817970", "@num": "R334-6", "#text": "Code des assurances - art. R334-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583780", "@num": "R334-7", "#text": "Code des assurances - art. R334-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584031", "@num": "R334-9", "#text": "Code des assurances - art. R334-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575650", "@num": "R334-9-1", "#text": "Code des assurances - art. R334-9-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576357", "@num": "R335-1", "#text": "Code des assurances - art. R335-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576367", "@num": "R335-2", "#text": "Code des assurances - art. R335-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576369", "@num": "R335-3", "#text": "Code des assurances - art. R335-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576371", "@num": "R335-4", "#text": "Code des assurances - art. R335-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576373", "@num": "R335-5", "#text": "Code des assurances - art. 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
\n
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

\n
\n
\n
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
\n
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
\n
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
\n
\n
\n
\n
\n
\n
\n
" } }, "LEGIARTI000030576262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-20", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030576262", "URL": "article/LEGI/ARTI/00/00/30/57/62/LEGIARTI000030576262.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": "LEGIARTI000006745543", "@num": "L931-1", "#text": "Code de la sécurité sociale. - art. L931-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332232", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141734", "@num": "L134-3", "#text": "Code des assurances - art. L134-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793698", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798438", "@num": "L327-3", "#text": "Code des assurances - art. L327-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426906", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584640", "@num": "R332-10", "#text": "Code des assurances - art. R332-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576265", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576273", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224411", "@num": "R385-6", "#text": "Code des assurances - art. R385-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224414", "@num": "R385-7", "#text": "Code des assurances - art. R385-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R*441-21", "#text": "Code des assurances - art. R441-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823300", "@num": "R*441-7", "#text": "Code des assurances - art. R441-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584422", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584424", "@fin": "2999-01-01", "#text": "Section 1 : Engagements et provisions techniques", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584426", "@fin": "2999-01-01", "#text": "Chapitre III : Plan et évaluations comptables particuliers à l'assurance", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030576262", "@fin": "2017-07-20", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035233895", "@fin": "2023-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2017-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035271795", "@fin": "2024-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048309489", "@fin": "2999-01-01", "@num": "R343-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les entreprises mentionnées à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 doivent, être en mesure de justifier de l'évaluation des éléments suivants :
\n
1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des assurés, des souscripteurs et bénéficiaires de contrats et des entreprises réassurées ;
\n
2° Les postes du passif correspondant aux autres créances privilégiées ;
\n
3° Les dépôts de garantie des agents, des assurés et des tiers, s'il y a lieu ;
\n
4° Une réserve d'amortissement des emprunts pour les entreprises d'assurance du présent code, les mutuelles et unions relevant du 1° du I de l'article L. 111-1 du code de la mutualité et les institutions de prévoyance et unions pratiquant les opérations mentionnées aux a, b et c de l'article L. 931-1 du code de la sécurité sociale ;
\n
5° Une provision de prévoyance en faveur des employés et agents destinée à faire face aux engagements pris par l'entreprise envers son personnel et ses collaborateurs.
\n
Les provisions techniques mentionnées au 1° sont évaluées, sans déduction des cessions en réassurance cédées à des entreprises agréées ou non.
\n
Les éléments mentionnés aux 1° à 5° constituent, pour l'application des dispositions prévues aux articles L. 134-3, L. 143-5, L. 327-3, R. 134-14, R. 342-3, R. 344-1, R. 441-7 et R. 441-21, des engagements réglementés." } }, "LEGIARTI000030583522": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R328-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-31", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030583522", "URL": "article/LEGI/ARTI/00/00/30/58/35/LEGIARTI000030583522.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030561321", "@num": "7", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812344", "@num": "R*310-2", "#text": "Code des assurances - art. R*310-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812351", "@num": "R*310-5", "#text": "Code des assurances - art. R*310-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812354", "@num": "R*310-6", "#text": "Code des assurances - art. 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R*332-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816569", "@num": "R*332-18", "#text": "Code des assurances - art. R*332-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817072", "@num": "R*332-38", "#text": "Code des assurances - art. R*332-38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812618", "@num": "R321-17-1", "#text": "Code des assurances - art. R321-17-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019738220", "@num": "R321-28", "#text": "Code des assurances - art. R321-28", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584644", "@num": "R322-73", "#text": "Code des assurances - art. R322-73 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815647", "@num": "R323-1", "#text": "Code des assurances - art. R323-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749472", "@num": "R323-10-7", "#text": "Code des assurances - art. R323-10-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815697", "@num": "R323-2", "#text": "Code des assurances - art. R323-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815735", "@num": "R323-3", "#text": "Code des assurances - art. R323-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815763", "@num": "R323-4", "#text": "Code des assurances - art. R323-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815797", "@num": "R323-5", "#text": "Code des assurances - art. R323-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749520", "@num": "R323-8", "#text": "Code des assurances - art. R323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816211", "@num": "R326-1", "#text": "Code des assurances - art. R326-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030562352", "@num": "R329-4", "#text": "Code des assurances - art. R329-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816314", "@num": "R332-1", "#text": "Code des assurances - art. R332-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583602", "@num": "R332-1", "#text": "Code des assurances - art. R332-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576344", "@num": "R335-1", "#text": "Code des assurances - art. R335-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576350", "@num": "R335-4", "#text": "Code des assurances - art. R335-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576352", "@num": "R335-5", "#text": "Code des assurances - art. R335-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819368", "@num": "R341-1", "#text": "Code des assurances - art. R341-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564387", "@num": "R352-33", "#text": "Code des assurances - art. R352-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158667", "@fin": "2999-01-01", "#text": "Chapitre VIII : Sanctions.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143146", "@fin": "2999-01-01", "#text": "Titre II : Régime administratif", "@debut": "1976-07-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816222", "@fin": "1993-02-24", "@num": "R*328-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816223", "@fin": "1994-03-01", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "1993-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006816224", "@fin": "1993-07-20", "@num": "R328-1", "@etat": "MODIFIE_MORT_NE", "@debut": "1993-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816225", "@fin": "1994-07-26", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816226", "@fin": "1997-03-20", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "1994-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006816227", "@fin": "2008-11-10", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "1997-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019749572", "@fin": "2010-03-09", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "2008-11-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942490", "@fin": "2016-01-01", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030583522", "@fin": "2017-12-31", "@num": "R328-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036331946", "@fin": "2999-01-01", "@num": "R328-1", "@etat": "VIGUEUR", "@debut": "2017-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est puni de la peine d'amende prévue pour les contraventions de cinquième classe le fait pour tout dirigeant d'une entreprise soumise au contrôle de l'Etat en vertu de l'article L. 310-1 ou du 1° du III de l'article L. 310-1-1 :

1° De méconnaître les obligations ou interdiction résultant des articles R. 321-17-1, R. 321-28, R. 322-3, R. 322-8 (1er alinéa), R. 322-73 (1er alinéa), R. 326-1, R. 331-1, R. 332-1 et R. 329-4 ;

2° De ne pas produire un programme de rétablissement, un plan de rétablissement, un plan de redressement ou un plan de financement à court terme prescrits conformément aux dispositions des articles R. 335-1, R. 335-4, R. 335-5 ou R. 352-33 ou de ne pas exécuter dans les conditions et délais prévus celui qui a été approuvé ;

3° De ne pas respecter les obligations qui lui incombent en matière de tenue de la comptabilité, enregistrement des opérations, conservation des pièces comptables et présentation des comptes annuels.

En cas de récidive, la peine d'amende prévue pour la récidive des contraventions de la cinquième classe est applicable.

" } }, "LEGIARTI000035233895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000035233895", "URL": "article/LEGI/ARTI/00/00/35/23/38/LEGIARTI000035233895.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035222071", "@num": "1", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000006745543", "@num": "L931-1", "#text": "Code de la sécurité sociale. - art. L931-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332232", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141734", "@num": "L134-3", "#text": "Code des assurances - art. L134-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793698", "@num": "L143-5", "#text": "Code des assurances - art. L143-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798438", "@num": "L327-3", "#text": "Code des assurances - art. L327-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034382864", "@num": "L381-2", "#text": "Code des assurances - art. L381-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R*441-21", "#text": "Code des assurances - art. R*441-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823300", "@num": "R*441-7", "#text": "Code des assurances - art. R*441-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426906", "@num": "R134-14", "#text": "Code des assurances - art. R134-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584640", "@num": "R332-10", "#text": "Code des assurances - art. R332-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576265", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233885", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224411", "@num": "R385-6", "#text": "Code des assurances - art. R385-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224414", "@num": "R385-7", "#text": "Code des assurances - art. R385-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584422", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584424", "@fin": "2999-01-01", "#text": "Section 1 : Engagements et provisions techniques", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584426", "@fin": "2999-01-01", "#text": "Chapitre III : Plan et évaluations comptables particuliers à l'assurance", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030576262", "@fin": "2017-07-20", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035233895", "@fin": "2023-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2017-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035271795", "@fin": "2024-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048309489", "@fin": "2999-01-01", "@num": "R343-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises mentionnées à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 doivent, être en mesure de justifier de l'évaluation des éléments suivants :

1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des assurés, des souscripteurs et bénéficiaires de contrats et des entreprises réassurées ;

2° Les postes du passif correspondant aux autres créances privilégiées ;

3° Les dépôts de garantie des agents, des assurés et des tiers, s'il y a lieu ;

4° Une réserve d'amortissement des emprunts pour les entreprises d'assurance du présent code, les mutuelles et unions relevant du 1° du I de l'article L. 111-1 du code de la mutualité et les institutions de prévoyance et unions pratiquant les opérations mentionnées aux a, b et c de l'article L. 931-1 du code de la sécurité sociale ;

5° Une provision de prévoyance en faveur des employés et agents destinée à faire face aux engagements pris par l'entreprise envers son personnel et ses collaborateurs.

Les provisions techniques mentionnées au 1° sont évaluées, sans déduction des cessions en réassurance cédées à des entreprises agréées ou non.

Les éléments mentionnés aux 1° à 5° constituent, pour l'application des dispositions prévues aux articles L. 134-3, L. 143-5, L. 327-3, L. 381-2, R. 134-14, R. 342-3, R. 344-1, R. 441-7 et R. 441-21, des engagements réglementés.

" } }, "LEGIARTI000035271795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035271795", "URL": "article/LEGI/ARTI/00/00/35/27/17/LEGIARTI000035271795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000006745543", "@num": "L931-1", "#text": "Code de la sécurité sociale. - art. L931-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332232", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141734", "@num": "L134-3", "#text": "Code des assurances - art. L134-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798438", "@num": "L327-3", "#text": "Code des assurances - art. L327-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034382864", "@num": "L381-2", "#text": "Code des assurances - art. L381-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823399", "@num": "R*441-21", "#text": "Code des assurances - art. R*441-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823300", "@num": "R*441-7", "#text": "Code des assurances - art. R*441-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426906", "@num": "R134-14", "#text": "Code des assurances - art. R134-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584640", "@num": "R332-10", "#text": "Code des assurances - art. R332-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576265", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576273", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224411", "@num": "R385-6", "#text": "Code des assurances - art. R385-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224414", "@num": "R385-7", "#text": "Code des assurances - art. R385-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584422", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584424", "@fin": "2999-01-01", "#text": "Section 1 : Engagements et provisions techniques", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584426", "@fin": "2999-01-01", "#text": "Chapitre III : Plan et évaluations comptables particuliers à l'assurance", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030576262", "@fin": "2017-07-20", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035233895", "@fin": "2023-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2017-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035271795", "@fin": "2024-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048309489", "@fin": "2999-01-01", "@num": "R343-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises mentionnées à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 doivent, être en mesure de justifier de l'évaluation des éléments suivants :

1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des assurés, des souscripteurs et bénéficiaires de contrats et des entreprises réassurées ;

2° Les postes du passif correspondant aux autres créances privilégiées ;

3° Les dépôts de garantie des agents, des assurés et des tiers, s'il y a lieu ;

5° Une provision de prévoyance en faveur des employés et agents destinée à faire face aux engagements pris par l'entreprise envers son personnel et ses collaborateurs.

Les provisions techniques mentionnées au 1° sont évaluées, sans déduction des cessions en réassurance cédées à des entreprises agréées ou non.

Les éléments mentionnés aux 1° à 5° constituent, pour l'application des dispositions prévues aux articles L. 134-3, L. 327-3, L. 381-2, R. 134-14, R. 342-3, R. 344-1, R. 441-7 et R. 441-21, des engagements réglementés.

" } }, "LEGIARTI000048309489": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048309489", "URL": "article/LEGI/ARTI/00/00/48/30/94/LEGIARTI000048309489.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2023-1010 du 31 octobre 2023, ces dispositions entrent en vigueur le 1er janvier 2024. Elles s’appliquent aux contrats de réassurance conclus ou renouvelés à compter de cette date.

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Les entreprises mentionnées à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 doivent, être en mesure de justifier de l'évaluation des éléments suivants :

1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des assurés, des souscripteurs et bénéficiaires de contrats et des entreprises réassurées ;

2° Les postes du passif correspondant aux autres créances privilégiées ;

3° Les dépôts de garantie des agents, des assurés et des tiers, s'il y a lieu ;

5° Une provision de prévoyance en faveur des employés et agents destinée à faire face aux engagements pris par l'entreprise envers son personnel et ses collaborateurs.

Les provisions techniques mentionnées au 1° sont évaluées, sans déduction des cessions en réassurance cédées à des entreprises agréées ou non. Toutefois, celles de ces provisions relatives aux risques cédés par des entreprises mentionnées à l'article L. 310-1 à une entreprise de réassurance mentionnée au I de l'article R. 310-10-4 ne peuvent être représentées par une créance sur cette entreprise qu'à concurrence du montant garanti conformément aux dispositions du II du même article. Lorsque le montant de la créance est supérieur au montant ainsi garanti, l'excédent est comptabilisé sous forme d'une provision pour dépréciation.

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Article R331-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)