{ "article": { "LEGIARTI000030584300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R341-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030584300", "URL": "article/LEGI/ARTI/00/00/30/58/43/LEGIARTI000030584300.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849946", "@num": "17", "#text": "Décret n°94-481 du 8 juin 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365181", "@nortexte": "ECOT9494247D", "@numtexte": "94-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000019757799", "@num": "A343-1", "#text": "Code des assurances - art. A343-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583664", "@num": "R332-35", "#text": "Code des assurances - art. R332-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020142959", "@num": "R345-7", "#text": "Code des assurances - art. R345-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158800", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principes généraux.", "@debut": "1976-07-21" } ] }, "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": "LEGIARTI000006819409", "@fin": "1991-06-28", "@num": "R*341-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819410", "@fin": "1995-01-01", "@num": "R341-3", "@etat": "MODIFIE", "@debut": "1991-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819411", "@fin": "2001-01-19", "@num": "R341-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819412", "@fin": "2009-01-24", "@num": "R341-3", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142824", "@fin": "2016-01-01", "@num": "R341-3", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584300", "@fin": "2999-01-01", "@num": "R341-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un arrêté du ministre chargé de l'économie peut, en tant que de besoin, prescrire des modalités spécifiques de suivi extracomptable des placements, des contrats, des sinistres et des opérations de réassurance, de coassurance et de coréassurance.

" } }, "LEGIARTI000030561325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030561325", "URL": "article/LEGI/ARTI/00/00/30/56/13/LEGIARTI000030561325.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030584288", "#text": "Code des assurances - Chapitre II : Dispositions comptables particuli... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584426", "#text": "Code des assurances - Chapitre III : Plan et évaluations comptables p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584380", "#text": "Code des assurances - Chapitre V : Comptes consolidés et combinés (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584424", "#text": "Code des assurances - Section 1 : Engagements et provisions techniques (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584405", "#text": "Code des assurances - Section 2 : Estimation des éléments d'actifs (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584398", "#text": "Code des assurances - Section 3 : Revenu des placements (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584342", "#text": "Code des assurances - Section VII : Règles particulières aux contrats... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584422", "#text": "Code des assurances - Sous-section 1 : Dispositions générales \r\n (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584417", "#text": "Code des assurances - Sous-section 2 : Provisions techniques des opér... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584411", "#text": "Code des assurances - Sous-section 3 : Provisions techniques des autr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030584408", "#text": "Code des assurances - Sous-section 4 : Provisions techniques des opér... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890291", "@num": "R341-1", "#text": "Code des assurances - art. R341-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584303", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584300", "@num": "R341-3", "#text": "Code des assurances - art. R341-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584298", "@num": "R341-4", "#text": "Code des assurances - art. R341-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890499", "@num": "R341-5", "#text": "Code des assurances - art. R341-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584296", "@num": "R341-7", "#text": "Code des assurances - art. R341-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584293", "@num": "R341-8", "#text": "Code des assurances - art. R341-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030574451", "@num": "R341-9", "#text": "Code des assurances - art. R341-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575725", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819632", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819731", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584258", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576262", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576291", "@num": "R343-10", "#text": "Code des assurances - art. R343-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576293", "@num": "R343-11", "#text": "Code des assurances - art. R343-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576297", "@num": "R343-13", "#text": "Code des assurances - art. R343-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576301", "@num": "R343-14", "#text": "Code des assurances - art. R343-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576303", "@num": "R343-15", "#text": "Code des assurances - art. R343-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576305", "@num": "R343-16", "#text": "Code des assurances - art. R343-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576265", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576267", "@num": "R343-2-1", "#text": "Code des assurances - art. R343-2-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576271", "@num": "R343-3", "#text": "Code des assurances - art. R343-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576273", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576275", "@num": "R343-5", "#text": "Code des assurances - art. R343-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576277", "@num": "R343-6", "#text": "Code des assurances - art. R343-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576281", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576285", "@num": "R343-8", "#text": "Code des assurances - art. R343-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576289", "@num": "R343-9", "#text": "Code des assurances - art. R343-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584392", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890503", "@num": "R344-2", "#text": "Code des assurances - art. R344-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890505", "@num": "R344-3", "#text": "Code des assurances - art. R344-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890506", "@num": "R344-4", "#text": "Code des assurances - art. R344-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584374", "@num": "R345-1", "#text": "Code des assurances - art. R345-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584365", "@num": "R345-1-1", "#text": "Code des assurances - art. R345-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584358", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584348", "@num": "R345-1-3", "#text": "Code des assurances - art. R345-1-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584344", "@num": "R345-1-4", "#text": "Code des assurances - art. 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
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A modifié les dispositions suivantes :

- Code des assurances
\n Art. R342-1\n
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A modifié les dispositions suivantes :

- Code des assurances
Sct. Titre IV : Dispositions comptables et statistiques
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Le montant de l'écart entre les montants de provisions mathématiques inscrites au bilan conformément à l'article L. 343-1 et le montant des provisions mathématiques qui seraient à inscrire si les chargements d'acquisition n'étaient pas pris en compte dans les engagements des assurés ainsi que le calcul des frais d'acquisition reportés doivent pouvoir être justifiés à tout moment auprès de l'Autorité de contrôle prudentiel et de résolution. Les frais d'acquisition reportés sont admis en représentation des provisions techniques.

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Article R341-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)