{ "article": { "LEGIARTI000035514755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A342-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000035514755", "URL": "article/LEGI/ARTI/00/00/35/51/47/LEGIARTI000035514755.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000035513391", "@num": "3", "#text": "Arrêté du 14 août 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000035511666", "@nortexte": "ECOT1710023A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-14" }, { "@id": "LEGIARTI000031757228", "@num": "A132-16", "#text": "Code des assurances - art. A132-16", "@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", "@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" } ] }, "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 ainsi qu'à celles mentionnées à l'article L. 381-2." } }, "LEGIARTI000006793689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-01", "DATE_DEBUT": "2006-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006793689", "URL": "article/LEGI/ARTI/00/00/06/79/36/LEGIARTI000006793689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X143L04AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 108", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006250148", "@num": "1", "#text": "Ordonnance n°2006-344 du 23 mars 2006 - art. 1 () JORF 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796433", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7.
\n
Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
\n
L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.
\n
Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000006793690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2007-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006793690", "URL": "article/LEGI/ARTI/00/00/06/79/36/LEGIARTI000006793690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X143L04AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quatervicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006659275", "@num": "65", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 65 (V) JORF 31 décembre 2006 en vigueur le 1er octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796433", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation unique pour l'ensemble des opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7.
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Toutefois, les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.
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L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.
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Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.
" } }, "LEGIARTI000020195096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-23", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020195096", "URL": "article/LEGI/ARTI/00/00/20/19/50/LEGIARTI000020195096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020178495", "@num": "1", "#text": "Ordonnance n°2009-106\n du 30 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020176349", "@nortexte": "ECET0829681R", "@numtexte": "2009-106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796433", "@num": "L310-12", "#text": "Code des assurances - art. L310-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796807", "@num": "L310-12-7", "#text": "Code des assurances - art. L310-12-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-12-7. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

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Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 142-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

\n
\n

L'autorité de contrôle instituée à l'article L. 310-12 peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-12-7.

\n
\n

Les actifs de chaque contrat sont conservés par un dépositaire unique distinct de l'entreprise d'assurance, qui exerce à titre principal le service mentionné au 1 de l'article L. 321-2 du code monétaire et financier, et qui est agréé en France, dans un autre Etat membre de la Communauté européenne ou dans autre Etat partie à l'accord sur l'Espace économique européen.

\n
" } }, "LEGIARTI000021724692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-06-28", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021724692", "URL": "article/LEGI/ARTI/00/00/21/72/46/LEGIARTI000021724692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721299", "@num": "7", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. 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A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793607", "@num": "L142-2", "#text": "Code des assurances - art. L142-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. 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Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

L'autorité de contrôle instituée à l'article L. 612-1 du code monétaire et financier peut également exiger que l'entreprise d'assurance établisse séparément de la comptabilité mentionnée au premier alinéa une comptabilité auxiliaire d'affectation pour les opérations mentionnées à l'article L. 310-14.

" } }, "LEGIARTI000029144747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2014-06-28" } }, "META_COMMUN": { "ID": "LEGIARTI000029144747", "URL": "article/LEGI/ARTI/00/00/29/14/47/LEGIARTI000029144747.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029141200", "@num": "1", "#text": "ORDONNANCE n°2014-696 du 26 juin 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029140170", "@nortexte": "FCPT1411027R", "@numtexte": "2014-696", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-06-26" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652175", "@num": "L321-2", "#text": "Code monétaire et financier - art. L321-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006659429", "@num": "L612-1", "#text": "Code monétaire et financier - art. L612-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 134-2 et, pour les contrats relevant du b du 1 du I de l'article 163 quatervicies du code général des impôts, celles mentionnées au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

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" } }, "LEGIARTI000034382864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L381-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-11-29", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034382864", "URL": "article/LEGI/ARTI/00/00/34/38/28/LEGIARTI000034382864.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380054", "@num": "2", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000034381319", "@num": "L214-2", "#text": "Code de la mutualité - art. L214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034383876", "@num": "L942-2", "#text": "Code de la sécurité sociale. - art. L942-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039801820", "@num": "A132-16", "#text": "Code des assurances - art. A132-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035222474", "@num": "R342-9-1", "#text": "Code des assurances - art. R342-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (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": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034382860", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142905", "@fin": "2007-12-23", "#text": "Titre VIII : Dispositions applicables à Mayotte et dans les îles Wallis et Futuna", "@debut": "2006-03-24" }, { "@id": "LEGISCTA000017868416", "@fin": "2016-01-01", "#text": "Titre VIII : Dispositions spécifiques à Mayotte", "@debut": "2008-01-01" }, { "@id": "LEGISCTA000034386836", "@fin": "2999-01-01", "#text": "Titre VIII : Fonds de retraite professionnelle supplémentaire", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000034382864", "@fin": "2017-11-29", "@num": "L381-2", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036104511", "@fin": "2999-01-01", "@num": "L381-2", "@etat": "VIGUEUR", "@debut": "2017-11-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Un même fonds de retraite professionnelle supplémentaire peut couvrir plusieurs contrats relatifs à des engagements de retraite professionnelle supplémentaire et peut, par dérogation aux dispositions du code de commerce relatives aux comptes sociaux, établir une ou plusieurs comptabilités auxiliaires d'affectation pour les engagements de ces contrats. Cette disposition peut s'appliquer individuellement à un contrat.

Les comptabilités auxiliaires d'affectation relatives à des opérations du fonds de retraite professionnelle supplémentaire, mentionnées aux articles L. 134-2 et L. 441-8, sont établies séparément des comptabilités auxiliaires d'affectation mentionnées à l'alinéa précédent.

II. – Sans préjudice des droits des titulaires de créances nées de la gestion de ces opérations, aucun créancier du fonds de retraite professionnelle supplémentaire, autre que les adhérents, membres participants, participants, assurés ou bénéficiaires au titre des opérations relevant de la couverture d'engagements de retraite professionnelle supplémentaire et faisant l'objet d'une comptabilité auxiliaire d'affectation en application du I, ne peut se prévaloir d'un quelconque droit sur les biens et droits résultant des enregistrements comptables établis dans le cadre de cette comptabilité auxiliaire d'affectation, même sur le fondement du livre VI du code de commerce, des articles 2331 et 2375 du code civil, des articles L. 310-25, L. 326-2 à L. 327-6 et L. 441-8 du présent code, de l'article L. 932-24 du code de la sécurité sociale ou de l'article L. 212-23 du code de la mutualité.

III. – En cas d'insuffisance de représentation des engagements faisant l'objet d'une comptabilité auxiliaire d'affectation mentionnée au premier alinéa du I, et nonobstant toute procédure qui pourrait être engagée dans le cadre de la section 7 du chapitre V du présent titre, le fonds de retraite professionnelle supplémentaire et le ou les souscripteurs conviennent d'un plan de redressement permettant de parfaire la représentation de ces engagements par affectation d'actifs représentatifs de réserves ou de provisions autres que ceux représentatifs de ses engagements. Lorsque la représentation des engagements du ou des contrats le rend possible, les actifs affectés à ce ou ces contrats ou leur contre-valeur sont réaffectés aux autres opérations du fonds de retraite professionnelle supplémentaire dans des conditions convenues entre ce dernier et le ou les souscripteurs des contrats faisant l'objet de la comptabilité auxiliaire d'affectation. En cas de désaccord entre les parties, l'Autorité de contrôle prudentiel et de résolution détermine le montant et le calendrier d'affectation d'actifs par le fonds de retraite professionnelle supplémentaire.

L'élaboration du plan de redressement tient compte de la situation particulière du fonds de retraite professionnelle supplémentaire au titre de la comptabilité auxiliaire d'affectation faisant l'objet de ce plan.

Le plan de redressement est tenu à la disposition des adhérents.

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L612-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387336", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant du présent chapitre et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant du présent chapitre, mentionnées aux articles L. 441-8, L. 134-2 et au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

" } }, "LEGIARTI000035513391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035513391", "URL": "article/LEGI/ARTI/00/00/35/51/33/LEGIARTI000035513391.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514737", "@num": "A344-2", "#text": "Code des assurances - art. A344-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000035511666", "@nor": "ECOT1710023A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 14 août 2017 fixant les règles applicables aux fonds de retraite professionnelle supplémentaire et relatif à l'adaptation des régimes de retraite supplémentaire en unités de rentes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000035511666", "@c_titre_court": "Arrêté du 14 août 2017" }, { "@fin": "2999-01-01", "#text": "Arrêté du 14 août 2017 fixant les règles applicables aux fonds de retraite professionnelle supplémentaire et relatif à l'adaptation des régimes de retraite supplémentaire en unités de rentes", "@debut": "2017-09-07", "@id_txt": "LEGITEXT000035513379", "@c_titre_court": "Arrêté du 14 août 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-09-06", "@date_signature": "2017-08-14", "@num_parution_jo": "0208" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000035513391", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000035511710", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
\n Art. A342-2, Art. A344-2\n
\n

\n
" } }, "LEGIARTI000035514693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-01", "DATE_DEBUT": "2017-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000035514693", "URL": "article/LEGI/ARTI/00/00/35/51/46/LEGIARTI000035514693.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035513387", "@num": "1", "#text": "Arrêté du 14 août 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035511666", "@nortexte": "ECOT1710023A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-14" }, { "@id": "LEGIARTI000043660124", "@num": "A132-11", "#text": "Code des assurances - art. A132-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576271", "@num": "R343-3", "#text": "Code des assurances - art. R343-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031738019", "@fin": "2999-01-01", "#text": "Section V : Participation aux bénéfices techniques et financiers", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031757228", "@fin": "2017-09-07", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035514693", "@fin": "2019-07-01", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2017-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038714169", "@fin": "2019-08-12", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038933740", "@fin": "2020-01-01", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2019-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039801820", "@fin": "2999-01-01", "@num": "A132-16", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\n

Dans le cas des fonds de retraite professionnelle supplémentaire, la durée maximale pour la reprise des sommes portées à la provision pour participation aux bénéfices est de quinze ans.

\n
\n
\n
" } }, "LEGIARTI000036104511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L381-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-11-29" } }, "META_COMMUN": { "ID": "LEGIARTI000036104511", "URL": "article/LEGI/ARTI/00/00/36/10/45/LEGIARTI000036104511.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036101035", "@num": "3", "#text": "Ordonnance n°2017-1608 du 27 novembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036100429", "@nortexte": "ECOT1716783R", "@numtexte": "2017-1608", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-11-27" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006448624", "@num": "2331", "#text": "Code civil - art. 2331 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449100", "@num": "2375", "#text": "Code civil - art. 2375 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. L932-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034381319", "@num": "L214-2", "#text": "Code de la mutualité - art. L214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034383876", "@num": "L942-2", "#text": "Code de la sécurité sociale. - art. L942-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039801820", "@num": "A132-16", "#text": "Code des assurances - art. A132-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796775", "@num": "L310-25", "#text": "Code des assurances - art. L310-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798371", "@num": "L326-1", "#text": "Code des assurances - art. L326-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035222474", "@num": "R342-9-1", "#text": "Code des assurances - art. R342-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048309489", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (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": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792303", "@num": "L212-23", "#text": "Code de la mutualité - art. L212-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "livre VI du code de commerce", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034382860", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142905", "@fin": "2007-12-23", "#text": "Titre VIII : Dispositions applicables à Mayotte et dans les îles Wallis et Futuna", "@debut": "2006-03-24" }, { "@id": "LEGISCTA000017868416", "@fin": "2016-01-01", "#text": "Titre VIII : Dispositions spécifiques à Mayotte", "@debut": "2008-01-01" }, { "@id": "LEGISCTA000034386836", "@fin": "2999-01-01", "#text": "Titre VIII : Fonds de retraite professionnelle supplémentaire", "@debut": "2017-04-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000034382864", "@fin": "2017-11-29", "@num": "L381-2", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036104511", "@fin": "2999-01-01", "@num": "L381-2", "@etat": "VIGUEUR", "@debut": "2017-11-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – Sans préjudice des droits des titulaires de créances nées de la gestion de ces opérations, aucun créancier du fonds de retraite professionnelle supplémentaire, autre que les adhérents, membres participants, participants, assurés ou bénéficiaires au titre des opérations relevant de la couverture d'engagements de retraite professionnelle supplémentaire et faisant l'objet d'une comptabilité auxiliaire d'affectation en application du I, ne peut se prévaloir d'un quelconque droit sur les biens et droits résultant des enregistrements comptables établis dans le cadre de cette comptabilité auxiliaire d'affectation, même sur le fondement du livre VI du code de commerce, des articles 2331 et 2375 du code civil, des articles L. 310-25, L. 326-1 à L. 327-6 et L. 441-8 du présent code, de l'article L. 932-24 du code de la sécurité sociale ou de l'article L. 212-23 du code de la mutualité.

Le plan de redressement est tenu à la disposition des adhérents.

" } }, "LEGIARTI000038714169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A132-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-08-12", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038714169", "URL": "article/LEGI/ARTI/00/00/38/71/41/LEGIARTI000038714169.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038707754", "@num": "1", "#text": "Arrêté du 27 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038704633", "@nortexte": "ECOT1834391A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000043660124", "@num": "A132-11", "#text": "Code des assurances - art. A132-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@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": "LEGIARTI000030576271", "@num": "R343-3", "#text": "Code des assurances - art. R343-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031738019", "@fin": "2999-01-01", "#text": "Section V : Participation aux bénéfices techniques et financiers", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156962", "@fin": "2999-01-01", "#text": "Chapitre II : Les assurances sur la vie et les opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142539", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1984-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128160", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031757228", "@fin": "2017-09-07", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035514693", "@fin": "2019-07-01", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2017-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038714169", "@fin": "2019-08-12", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038933740", "@fin": "2020-01-01", "@num": "A132-16", "@etat": "MODIFIE", "@debut": "2019-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039801820", "@fin": "2999-01-01", "@num": "A132-16", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans le cas des fonds de retraite professionnelle supplémentaire, la durée maximale pour la reprise des sommes portées à la provision pour participation aux bénéfices est de quinze ans. Le montant de la participation aux bénéfices évalué pour une comptabilité auxiliaire d'affectation prévue au premier alinéa de l'article L. 381-2 est attribué aux engagements de cette comptabilité dans un délai maximum de quinze ans. Le montant de la participation aux bénéfices évalué pour les engagements ne faisant pas l'objet d'une comptabilité auxiliaire d'affectation est affecté aux contrats représentatifs de ces engagements dans ce même délai.

\n
" } }, "LEGIARTI000038724455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2019-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000038724455", "URL": "article/LEGI/ARTI/00/00/38/72/44/LEGIARTI000038724455.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034380060", "@num": "5", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000035222075", "@num": "3", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@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": "LEGIARTI000038721557", "@num": "1", "#text": "Ordonnance n°2019-697 du 3 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000006659429", "@num": "L612-1", "#text": "Code monétaire et financier - art. L612-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006786308", "@num": "A132-7-1", "#text": "Code des assurances - art. A132-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038714156", "@num": "A143-2", "#text": "Code des assurances - art. A143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788896", "@num": "A342-1-3", "#text": "Code des assurances - art. A342-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035514755", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023857101", "@num": "D143-5-1", "#text": "Code des assurances - art. D143-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141731", "@num": "L134-2", "#text": "Code des assurances - art. L134-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724535", "@num": "L143-5", "#text": "Code des assurances - art. L143-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724527", "@num": "L143-6", "#text": "Code des assurances - art. L143-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724428", "@num": "L143-7", "#text": "Code des assurances - art. L143-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796565", "@num": "L310-14", "#text": "Code des assurances - art. L310-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047203285", "@num": "L370-2", "#text": "Code des assurances - art. L370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803191", "@num": "L441-8", "#text": "Code des assurances - art. L441-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888548", "@num": "R310-17-2", "#text": "Code des assurances - art. R310-17-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817643", "@num": "R332-59", "#text": "Code des assurances - art. R332-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817679", "@num": "R332-60", "#text": "Code des assurances - art. R332-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006817693", "@num": "R332-61", "#text": "Code des assurances - art. R332-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437123", "@num": "R332-63", "#text": "Code des assurances - art. R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575723", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575727", "@num": "R342-12", "#text": "Code des assurances - art. R342-12 (VT)", "@sens": "cible", "@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": "LEGIARTI000030564739", "@num": "R352-28", "#text": "Code des assurances - art. R352-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038721700", "@fin": "2999-01-01", "#text": "Section II : Opérations pratiquées par les fonds de retraite professionnelle supplémentaire", "@debut": "2019-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157330", "@fin": "2999-01-01", "#text": "Chapitre III : Retraite professionnelle supplémentaire", "@debut": "2006-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142726", "@fin": "2999-01-01", "#text": "Titre IV : Les assurances de groupe", "@debut": "1981-01-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128391", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@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": "LEGIARTI000006793689", "@fin": "2007-10-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006793690", "@fin": "2009-02-01", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020195096", "@fin": "2010-01-23", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021724692", "@fin": "2014-06-28", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144747", "@fin": "2017-04-08", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034386768", "@fin": "2019-07-05", "@num": "L143-4", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038724455", "@fin": "2023-01-01", "@num": "L143-4", "@etat": "ABROGE", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant les dispositions du code de commerce relatives aux comptes sociaux, l'entreprise d'assurance établit une comptabilité auxiliaire d'affectation pour les opérations relevant de la présente section et des opérations mentionnées à l'article L. 310-14. Cette disposition peut s'appliquer individuellement à un contrat selon des conditions fixées par décret.

Les comptabilités auxiliaires d'affectation relatives à des opérations relevant de la présente section, mentionnées aux articles L. 441-8, L. 134-2 et au VII de l'article L. 144-2, sont établies séparément de la comptabilité auxiliaire d'affectation mentionnée à l'alinéa précédent.

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Dans le cas des fonds de retraite professionnelle supplémentaire, la durée maximale pour la reprise des sommes portées à la provision pour participation aux bénéfices est de quinze ans. Le montant de la participation aux bénéfices évalué pour une comptabilité auxiliaire d'affectation prévue au premier alinéa de l'article L. 381-2 ou à l'article L. 142-4 est attribué aux engagements de cette comptabilité dans un délai maximum de quinze ans. Le montant de la participation aux bénéfices évalué pour les engagements ne faisant pas l'objet d'une comptabilité auxiliaire d'affectation est affecté aux contrats représentatifs de ces engagements dans ce même délai.

\n
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Le montant des participations aux bénéfices peut être affecté directement aux provisions mathématiques ou porté, partiellement ou totalement, à la provision pour participation aux bénéfices mentionnée à l'article R. 343-3. Les sommes portées à cette dernière provision sont affectées à la provision mathématique ou versées aux souscripteurs au cours des huit exercices suivant celui au titre duquel elles ont été portées à la provision pour participation aux bénéfices. Pour les engagements relevant de l'article L. 134-1, les sommes portées à la provision collective de diversification différée sont utilisées dans les conditions fixées à l'article R. 134-4 et dans un délai de quinze ans.

Dans le cas des fonds de retraite professionnelle supplémentaire et des engagements relevant d'une comptabilité auxiliaire d'affectation mentionnée à l'article L. 142-4, la durée maximale pour la reprise des sommes portées à la provision pour participation aux bénéfices est de quinze ans. Le montant de la participation aux bénéfices évalué pour une comptabilité auxiliaire d'affectation prévue au premier alinéa de l'article L. 381-2 ou à l'article L. 142-4 est attribué aux engagements de cette comptabilité dans un délai maximum de quinze ans. Le montant de la participation aux bénéfices évalué pour les engagements ne faisant pas l'objet d'une comptabilité auxiliaire d'affectation est affecté aux contrats représentatifs de ces engagements dans ce même délai.

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Article A342-2 AUTONOME VIGUEUR, en vigueur depuis le 07/09/2017 (Code des assurances)