{ "article": { "LEGIARTI000053187576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053187576", "URL": "article/LEGI/ARTI/00/00/53/18/75/LEGIARTI000053187576.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053218774", "@num": "R343-1", "#text": "Code des assurances - art. R343-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053174741", "@nor": "ECOT2525322D", "@num": "2025-1333", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1333 du 26 décembre 2025 relatif aux apports d'actifs destinés à garantir les contrats d'assurance comportant des engagements donnant lieu à constitution d'une provision de diversification", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053174741", "@c_titre_court": "Décret n°2025-1333 du 26 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1333 du 26 décembre 2025 relatif aux apports d'actifs destinés à garantir les contrats d'assurance comportant des engagements donnant lieu à constitution d'une provision de diversification", "@debut": "2025-12-28", "@id_txt": "LEGITEXT000053187569", "@c_titre_court": "Décret n°2025-1333 du 26 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-27", "@date_signature": "2025-12-26", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053187576", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053174748", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R343-1\n
\n

\n
" } }, "LEGIARTI000053218774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000053218774", "URL": "article/LEGI/ARTI/00/00/53/21/87/LEGIARTI000053218774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053187576", "@num": "2", "#text": "Décret n°2025-1333 du 26 décembre 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000053174741", "@nortexte": "ECOT2525322D", "@numtexte": "2025-1333", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-12-26" }, { "@id": "LEGIARTI000006745543", "@num": "L931-1", "#text": "Code de la sécurité sociale. - art. L931-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036332232", "@num": "R510-19", "#text": "Code de la mutualité - art. R510-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141734", "@num": "L134-3", "#text": "Code des assurances - art. L134-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798438", "@num": "L327-3", "#text": "Code des assurances - art. L327-3", "@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" }, { "@id": "LEGIARTI000006823399", "@num": "R*441-21", "#text": "Code des assurances - art. R*441-21", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823300", "@num": "R*441-7", "#text": "Code des assurances - art. R*441-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426902", "@num": "R134-12", "#text": "Code des assurances - art. R134-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019737538", "@num": "R310-10-4", "#text": "Code des assurances - art. R310-10-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583544", "@num": "R331-1", "#text": "Code des assurances - art. R331-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584640", "@num": "R332-10", "#text": "Code des assurances - art. R332-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576265", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576273", "@num": "R343-4", "#text": "Code des assurances - art. R343-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820355", "@num": "R344-1", "#text": "Code des assurances - art. R344-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224408", "@num": "R385-5", "#text": "Code des assurances - art. R385-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224411", "@num": "R385-6", "#text": "Code des assurances - art. R385-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224414", "@num": "R385-7", "#text": "Code des assurances - art. R385-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030584422", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584424", "@fin": "2999-01-01", "#text": "Section 1 : Engagements et provisions techniques", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030584426", "@fin": "2999-01-01", "#text": "Chapitre III : Plan et évaluations comptables particuliers à l'assurance", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143406", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions comptables et statistiques", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128519", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030576262", "@fin": "2017-07-20", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035233895", "@fin": "2023-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2017-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035271795", "@fin": "2024-01-01", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048309489", "@fin": "2025-12-28", "@num": "R343-1", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053218774", "@fin": "2999-01-01", "@num": "R343-1", "@etat": "VIGUEUR", "@debut": "2025-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises mentionnées à l'article L. 310-1 ou au 1° du III de l'article L. 310-1-1 doivent, être en mesure de justifier de l'évaluation des éléments suivants :

1° Les provisions techniques suffisantes pour le règlement intégral de leurs engagements vis-à-vis des assurés, des souscripteurs et bénéficiaires de contrats et des entreprises réassurées ;

2° Les postes du passif correspondant aux autres créances privilégiées ;

3° Les dépôts de garantie des agents, des assurés et des tiers, s'il y a lieu ;

4° Une réserve d'amortissement des emprunts pour les entreprises d'assurance du présent code, les mutuelles et unions relevant du 1° du I de l'article L. 111-1 du code de la mutualité et les institutions de prévoyance et unions pratiquant les opérations mentionnées aux a, b et c de l'article L. 931-1 du code de la sécurité sociale ;

5° Une provision de prévoyance en faveur des employés et agents destinée à faire face aux engagements pris par l'entreprise envers son personnel et ses collaborateurs.

Les provisions techniques mentionnées au 1° sont évaluées, sans déduction des cessions en réassurance cédées à des entreprises agréées ou non. Toutefois, celles de ces provisions relatives aux risques cédés par des entreprises mentionnées à l'article L. 310-1 à une entreprise de réassurance mentionnée au I de l'article R. 310-10-4 ne peuvent être représentées par une créance sur cette entreprise qu'à concurrence du montant garanti conformément aux dispositions du II du même article. Lorsque le montant de la créance est supérieur au montant ainsi garanti, l'excédent est comptabilisé sous forme d'une provision pour dépréciation.

Les éléments mentionnés aux 1° à 5° constituent, pour l'application des dispositions prévues aux articles L. 134-3, L. 327-3, L. 381-2, R. 134-12, R. 342-3, R. 344-1, R. 441-7 et R. 441-21, des engagements réglementés.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053218774", "cible": true, "cidtexte": "JORFTEXT000053174741", "id": "LEGIARTI000053187576", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053187576", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2025-1333 du 26 décembre 2025 relatif aux apports d'actifs destinés à garantir les contrats d'assurance comportant des engagements donnant lieu à constitution d'une provision de diversification)