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Conformément à l'article 4 de l'arrêté du 25 octobre 2022 (NOR : ECOT2203636A), ces dispositions entrent en vigueur le 1er janvier 2023.

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Le résultat de cette comptabilité auxiliaire est doté à la réserve spéciale d'amortissement lorsqu'il est créditeur. Il est déduit de cette même réserve lorsqu'il est débiteur dans la limite d'un solde positif de la réserve.

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A modifié les dispositions suivantes :

- Code des assurances
\n Sct. Paragraphe 3 : Dispositions relatives aux majorations légales de rente\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Art. A421-4-1, Art. A421-4-2, Art. A421-4-3, Art. A421-4-4\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des assurances
\n Sct. Paragraphe 4 : Dispositions relatives aux placements financiers\n, Art. A421-4-5, Art. A421-4-6, Art. A421-4-7, Art. A421-4-8\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046497558", "cible": false, "cidtexte": "LEGITEXT000006073984", "id": "LEGIARTI000046497661", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046497661", "liens_entrants": true }

Article A421-4-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2023 (Code des assurances)