{ "article": { "LEGIARTI000031771159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A343-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031771159", "URL": "article/LEGI/ARTI/00/00/31/77/11/LEGIARTI000031771159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000030576289", "@num": "R343-9", "#text": "Code des assurances - art. R343-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031771157", "@fin": "2999-01-01", "#text": "Section II : Estimation des éléments d'actifs", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157006", "@fin": "2016-01-01", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation.", "@debut": "1995-08-27" }, { "@id": "LEGISCTA000031773114", "@fin": "2999-01-01", "#text": "Chapitre III : Plan et évaluations comptables particuliers à l'assurance", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142570", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128179", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@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": "LEGIARTI000031771159", "@fin": "2999-01-01", "@num": "A343-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article R. 343-9, les organismes dont les prévisions d'évolution de l'indice des prix constituent les références en matière de prévisions d'évolution de l'indice des prix sont :
\n
“ La Commission européenne ;
\n
“ L'Organisation pour la coopération et le développement économique (OCDE).
\n
\n

" } }, "LEGIARTI000030576289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030576289", "URL": "article/LEGI/ARTI/00/00/30/57/62/LEGIARTI000030576289.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": "LEGIARTI000034440336", "@num": "2", "#text": "Arrêté du 13 juillet 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032891689", "@nortexte": "FCPT1611958A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-13" }, { "@id": "LEGIARTI000032892544", "@num": "2", "#text": "Décret n°2016-959 du 13 juillet 2016 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000032891593", "@nortexte": "FCPT1608777D", "@numtexte": "2016-959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-13" }, { "@id": "LEGIARTI000036291109", "@num": "3", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036291111", "@num": "4", "#text": "Décret n°2017-1765 du 26 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036267297", "@nortexte": "SSAS1725917D", "@numtexte": "2017-1765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-26" }, { "@id": "LEGIARTI000036332195", "@num": "R212-10", "#text": "Code de la mutualité - art. 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A385-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895098", "@num": "D441-22", "#text": "Code des assurances - art. D441-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R*332-2", "#text": "Code des assurances - art. R332-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575731", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576291", "@num": "R343-10", "#text": "Code des assurances - art. R343-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044131056", "@num": "R343-11", "#text": "Code des assurances - art. R343-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576297", "@num": "R343-13", "#text": "Code des assurances - art. R343-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233879", "@num": "R343-14", "#text": "Code des assurances - art. R343-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576305", "@num": "R343-16", "#text": "Code des assurances - art. R343-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036331919", "@num": "R344-1", "#text": "Code des assurances - art. R344-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332055", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584405", "@fin": "2999-01-01", "#text": "Section 2 : Estimation des éléments d'actifs", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030576289", "@fin": "2999-01-01", "@num": "R343-9", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les valeurs amortissables énumérées aux 1°, 2°, 2° bis et 2° ter de l'article R. 332-2, autres que les obligations et les parts indexées les parts de fonds communs de créance et les titres participatifs sont inscrites à leur prix d'achat hors intérêts courus à la date d'acquisition. Les modalités de détermination de ce prix d'achat, de l'amortissement, sur la durée résiduelle des titres, de la différence entre leur prix d'achat et leur prix de remboursement ainsi que les modalités de dépréciation à constater à l'inventaire, lorsqu'il y a lieu de considérer que le débiteur ne sera pas en mesure de respecter ses engagements, soit pour le paiement des intérêts, soit pour le remboursement du principal, sont définies dans un règlement de l'Autorité des normes comptables.
Le présent article s'applique également aux obligations indexées sur le niveau général des prix d'un pays ou d'un ensemble de pays dont la devise est celle dans laquelle sont libellées ces obligations, avec garantie de remboursement au pair. Ces obligations sont soit émises par une personne morale de droit privé ayant son siège social sur le territoire d'un Etat membre de l'Organisation de coopération et de développement économiques et négociées sur un marché reconnu, soit émises ou garanties par un Etat, un organisme ou une collectivité publics mentionnés au 1° du A de l'article R. 332-2, soit celles dont le débiteur est un établissement public national de l'un des Etats membres de l'Union européenne.
Par dérogation aux dispositions des précédents alinéas, les obligations convertibles en actions, lorsqu'elles présentent à l'achat un taux actuariel négatif, ce taux étant calculé sans prise en compte de l'exercice de l'option, peuvent être comptabilisées conformément à l'article R. 343-10." } }, "LEGIARTI000031731970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031731970", "URL": "article/LEGI/ARTI/00/00/31/73/19/LEGIARTI000031731970.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006787802", "@num": "A331-1", "#text": "Code des assurances - art. A331-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787820", "@num": "A331-1-1", "#text": "Code des assurances - art. 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A331-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787954", "@num": "A331-8", "#text": "Code des assurances - art. A331-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787956", "@num": "A331-9", "#text": "Code des assurances - art. A331-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787958", "@num": "A331-9-1", "#text": "Code des assurances - art. A331-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019265297", "@num": "Annexe (1) art. A335-1", "#text": "Code des assurances - art. 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A335-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019266452", "@num": "Annexe (13) art. A335-1", "#text": "Code des assurances - art. Annexe (13) art. A335-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019266466", "@num": "Annexe (14) art. A335-1", "#text": "Code des assurances - art. Annexe (14) art. A335-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019266591", "@num": "Annexe (15) art. A335-1", "#text": "Code des assurances - art. Annexe (15) art. 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A332-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788256", "@num": "A332-8", "#text": "Code des assurances - art. A332-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773062", "@num": "A334-1", "#text": "Code des assurances - art. A334-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773094", "@num": "A341-1", "#text": "Code des assurances - art. A341-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773086", "@num": "A342-1", "#text": "Code des assurances - art. 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A343-1-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771155", "@num": "A343-1-3", "#text": "Code des assurances - art. A343-1-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771159", "@num": "A343-2", "#text": "Code des assurances - art. A343-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771161", "@num": "A343-2-1", "#text": "Code des assurances - art. A343-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771163", "@num": "A343-2-2", "#text": "Code des assurances - art. A343-2-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771167", "@num": "A343-3", "#text": "Code des assurances - art. A343-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771169", "@num": "A343-3-1", "#text": "Code des assurances - art. A343-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771171", "@num": "A343-3-2", "#text": "Code des assurances - art. A343-3-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771176", "@num": "A343-4", "#text": "Code des assurances - art. A343-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771178", "@num": "A343-4-1", "#text": "Code des assurances - art. A343-4-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771180", "@num": "A343-4-2", "#text": "Code des assurances - art. A343-4-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771182", "@num": "A343-4-3", "#text": "Code des assurances - art. A343-4-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031771186", "@num": "A343-5", "#text": "Code des assurances - art. A343-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888887", "@num": "A344-1", "#text": "Code des assurances - art. A344-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757807", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789067", "@num": "A344-11", "#text": "Code des assurances - art. A344-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888889", "@num": "A344-14", "#text": "Code des assurances - art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773297", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757831", "@num": "A344-3", "#text": "Code des assurances - art. A344-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773291", "@num": "A344-4", "#text": "Code des assurances - art. A344-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757821", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021959311", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023928284", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773333", "@num": "A355-1", "#text": "Code des assurances - art. A355-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773328", "@num": "A362-1", "#text": "Code des assurances - art. A362-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773315", "@num": "A441-4", "#text": "Code des assurances - art. A441-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785864", "@num": "Annexe I art. A344-14", "#text": "Code des assurances - art. Annexe I art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785865", "@num": "Annexe II art. A344-14", "#text": "Code des assurances - art. Annexe II art. A344-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021542200", "@num": "Annexe art A343-1 (al 1)", "#text": "Code des assurances - art. Annexe art A343-1 (al 1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027899176", "@num": "Annexe art A343-1 (al 3)", "#text": "Code des assurances - art. Annexe art A343-1 (al 3) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019307859", "@num": "Annexe art. A344-13", "#text": "Code des assurances - art. Annexe art. A344-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019112686", "@num": "Annexe art. A344-3 (suite 1)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 1) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020215803", "@num": "Annexe art. A344-3 (suite 2)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 2) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757939", "@num": "Annexe art. A344-3 (suite 3)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 3) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021542174", "@num": "Annexe art. A344-3 (suite 4)", "#text": "Code des assurances - art. Annexe art. A344-3 (suite 4) (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027890965", "@num": "Annexe art. A344-8", "#text": "Code des assurances - art. Annexe art. A344-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757817", "@num": "Annexe art. A344-9", "#text": "Code des assurances - art. Annexe art. A344-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019112555", "@num": "Annexe à l'article A344-3", "#text": "Code des assurances - art. Annexe à l'article A344-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031731965", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modification du code des assurances", "@debut": "2016-01-01" } ] }, "@cid": "JORFTEXT000031702029", "@nor": "FCPT1529210A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2015 portant adaptation des dispositions comptables du code des assurances", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031702029", "@c_titre_court": "Arrêté du 28 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2015 portant adaptation des dispositions comptables du code des assurances", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000031731958", "@c_titre_court": "Arrêté du 28 décembre 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-12-29", "@date_signature": "2015-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031731970", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031702056", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. A332-5, Art. A332-6, Art. A332-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A341-1, Sct. Chapitre II : Dispositions comptables particulières, Art. A342-1, Art. A342-2\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 2\"\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A332-1, Art. A332-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. A344-1, Art. A344-3, Art. Annexe à l'article A344-3, Art. Annexe art. A344-3 (suite 1), Art. Annexe art. A344-3 (suite 2), Art. Annexe art. A344-3 (suite 3), Art. Annexe art. A344-3 (suite 4), Art. A344-6, Art. A344-7, Art. A344-8, Art. Annexe art. A344-8, Art. A344-9, Art. Annexe art. A344-9, Art. A344-10, Sct. Annexes A344-10 : ETATS, Art. A344-11, Art. A344-13, Art. Annexe art. A344-13, Art. A344-14, Art. Annexe I art. A344-14, Art. Annexe II art. A344-14, Art. A344-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Art. A344-2, Art. A344-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A355-1, Art. A362-1, Art. A441-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Dispositions générales., Sct. Section II : Documents et registres comptables., Sct. Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances., Sct. Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance., Sct. Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : Engagements et provisions techniques , Art. A343-1-1, Art. A343-1-2, Art. A343-1-3, Sct. Section II : Estimation des éléments d'actifs , Art. A343-2, Art. A343-2-1, Art. A343-2-2, Sct. Section III : Revenus des placements, Art. A343-3, Art. A343-3-1, Art. A343-3-2, Sct. Section IV : Tenue de documents relatifs aux placements, contrats, sinistres, réassurances \n, Art. A343-4, Art. A343-4-1, Art. A343-4-2, Art. A343-4-3, Sct. Section V : Dispositions particulières aux opérations de coassurance et coréassurance \n, Art. A343-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Art. Annexe art A343-1 (al 1), Art. Annexe art A343-1 (al 3)\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre III : Revenu des placements.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
Art. A334-1
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Section I : La marge de solvabilité. Dispositions communes., Sct. Section II : La marge de solvabilité des entreprises d'assurance de dommages., Sct. Section III : La marge de solvabilité des entreprises d'assurance sur la vie., Sct. Section IV : Vérification de solvabilité globale., Sct. Section V : Dispositions transitoires relatives à la marge de solvabilité., Sct. Section VI : Dispositions particulières aux territoires d'outre-mer., Sct. Section VIII : La surveillance complémentaire des entreprises d'assurance faisant partie d'un groupe d'assurance., Sct. Section IX : Dispositions relatives à la surveillance complémentaire des entités réglementées appartenant à un conglomérat financier.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre III : Plan et évaluations comptables particuliers à l'assurance, Art. A343-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre V : Tarifs et frais d'acquisition et de gestion\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A310-8, Art. A310-9\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre Ier : Les agréments., Art. A322-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des assurances
\n Sct. Chapitre Ier : Les engagements réglementés.\n
\n

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

- Code des assurances
\n Art. A344-2\n
\n

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

- Code des assurances
\n Art. A310-3\n
\n

\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030576289", "cible": true, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000031771159", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031731970", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000031771159", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031771159", "liens_entrants": true }

Article A343-2 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (Code des assurances)