{ "article": { "LEGIARTI000031773081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A342-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-07", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031773081", "URL": "article/LEGI/ARTI/00/00/31/77/30/LEGIARTI000031773081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000031731970", "@num": "2", "#text": "Arrêté du 28 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031702029", "@nortexte": "FCPT1529210A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000031757228", "@num": "A132-16", "#text": "Code des assurances - art. A132-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006793689", "@num": "L143-4", "#text": "Code des assurances - art. L143-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157005", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000031773092", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006788883", "@fin": "1993-03-20", "@num": "A342-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006788884", "@fin": "2016-01-01", "@num": "A342-2", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031773081", "@fin": "2017-09-07", "@num": "A342-2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035514755", "@fin": "2999-01-01", "@num": "A342-2", "@etat": "VIGUEUR", "@debut": "2017-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les dispositions de la deuxième phrase de l'article A. 132-16 ne s'appliquent pas aux comptabilités auxiliaires mentionnées à l'article L. 143-4." } }, "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. A331-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006787828", "@num": "A331-1-2", "#text": "Code des assurances - art. A331-1-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450541", "@num": "A331-10", "#text": "Code des assurances - art. A331-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029451530", "@num": "A331-2", "#text": "Code des assurances - art. 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A331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020629123", "@num": "Annexe 1.3 art. A331-22", "#text": "Code des assurances - art. Annexe 1.3 art. A331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757920", "@num": "Annexe A344-10 ETAT C1", "#text": "Code des assurances - art. Annexe A344-10 ETAT C1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757869", "@num": "Annexe A344-10 ETAT C10", "#text": "Code des assurances - art. 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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": "LEGIARTI000031731970", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000031773081", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031773081", "liens_entrants": true }

Article A342-2 AUTONOME MODIFIE, en vigueur du 01/01/2016 au 07/09/2017 (Code des assurances)